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2,276 results for “TDS”+ Search & Seizureclear

Sorted by relevance

Mumbai563Delhi445Hyderabad274Bangalore256Chennai175Cochin89Jaipur86Kolkata70Ahmedabad45Chandigarh41Indore30Surat28Guwahati17Nagpur16Visakhapatnam16Karnataka15Patna14Pune13Lucknow13Rajkot11Jodhpur10Allahabad9Cuttack9Dehradun7Amritsar6Panaji5Raipur5Ranchi3Gauhati1Agra1Telangana1Varanasi1Punjab & Haryana1

Key Topics

Section 153A81Addition to Income72Section 143(3)61Section 153C58Section 6855Section 25051Section 13242Section 14733Search & Seizure32Section 14831

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1107/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

search party offered themselves for personal search before\ncommencing the search which was taken / declined.\n4.\nA search of the above mentioned place was carried out by the said party in our\npresence in an orderly manner without hurting the sentiments of any of the occupants of\npremises Nothing untoward the events norrated in the enclosures happened in the\ncourse

Showing 1–20 of 2,276 · Page 1 of 114

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Disallowance21
TDS20

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

TDS. The assessee further submitted that the statement recorded during the course of search and seizure proceedings should not to be considered

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT.,CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1233/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

seizure action conducted in the case of Shri Ramesh Kumar Sanaka at his Flat bearing No.401 vide warrant of authorization dated 03/01/2023 and Panchama as under:\nPANCHANAMA\nParty No. HO\n(A) Warrant in the case of\n(B) Warrant to search\nM/s Ramesh Kumar Sanaka\nFlat No. 401, Chestiya Estates,\nNear Nagarjuna High School, Rajeev Nagar,\nKhairatabad, Hyderabad

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1106/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

seizure action\nconducted in the case of Shri Ramesh Kumar\nSanaka at his Flat bearing No.401 vide warrant of\nauthorization dated 03/01/2023 and Panchama as\nunder:\nPANCHANAMA\nParty No. HO\n(A) Warrant in the case of\nM/s Ramesh Kumar Sanaka\n(B) Warrant to search\nFlat No. 401, Chestiya Estates,\nNear Nagarjuna High School, Rajeev Nagar,\nKhairatabad, Hyderabad

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1109/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149(1)(b)Section 151

seizure action\nconducted in the case of Shri Ramesh Kumar\nSanaka at his Flat bearing No.401 vide warrant of\nauthorization dated 03/01/2023 and Panchama as\nunder:\n\nPANCHANAMA\nParty No. HO\n(A) Warrant in the case of\n(B) Warrant to search\nM/s Ramesh Kumar Sanaka\nFlat No. 401, Chestiya Estates,\nNear Nagarjuna High School, Rajeev Nagar,\nKhairatabad, Hyderabad

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1108/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

seizure action\nconducted in the case of Shri Ramesh Kumar\nSanaka at his Flat bearing No.401 vide warrant of\nauthorization dated 03/01/2023 and Panchama as\nunder:\n\nPANCHANAMA\nParty No. HO\n(A) Warrant in the case of\n(B) Warrant to search\nM/s Ramesh Kumar Sanaka\nFlat No. 401, Chestiya Estates,\nNear Nagarjuna High School, Rajeev Nagar,\nKhairatabad, Hyderabad

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

ITA 531/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

TDS, which attracts disallowance \nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore, \nconsidering the overall scenario including relevant books of \naccounts maintained by the assessee and incriminating \nmaterial found during the course of search observed that, \nthe profit percentage of undisclosed turnover found during \nthe course of search proceedings should be more than the \nprofit percentage

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

search & seizure action in\ncase of Exel Group of companies comprising M/s. Exel Rubber (P)\nLtd, M/s. Ace Tyres (P) Ltd, M/s. Vilas Polymers (P) Ltd, M/s.\nSpinmax Tyres (P) Ltd and M/s. Laxes Machine (P) Ltd vide\nwarrant of authorisation and Panchanama as under:\n\nPANCHANAMA\n\nParty No. MARS-1\n\nSI\nName of Officer/ Official\nDesignation\nOffice

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

seizure action conducted in the case of Shri Ramesh\nKumar Sanaka at his Flat bearing No.401 vide warrant of\nauthorization dated 03/01/2023 and Panchama as under:\n\nPage 22 of 78\n\nPANCHANAMA\n\nParty No. HO\n(A) Warrant in the case of\n(B) Warrant to search\n(Details & Ownership of\nplace of search)\nTelephone Numbers

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1144/MUM/2022[2016-2017]Status: DisposedITAT Mumbai19 Oct 2022AY 2016-2017
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISES LIMITED ,MUMBAI vs. THE PCIT(CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1137/MUM/2022[2009-10]Status: DisposedITAT Mumbai19 Oct 2022AY 2009-10
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1142/MUM/2022[2014-2015]Status: DisposedITAT Mumbai19 Oct 2022AY 2014-2015
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1145/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Oct 2022AY 2017-18
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISE LIMITED,MUMBAI vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1143/MUM/2022[2015-16]Status: DisposedITAT Mumbai19 Oct 2022AY 2015-16
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1139/MUM/2022[2011-12]Status: DisposedITAT Mumbai19 Oct 2022AY 2011-12
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1138/MUM/2022[2010-2011]Status: DisposedITAT Mumbai19 Oct 2022AY 2010-2011
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1140/MUM/2022[2012-2013]Status: DisposedITAT Mumbai19 Oct 2022AY 2012-2013
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

SOMA ENTERPRISES LIMITED ,TELAGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1141/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Oct 2022AY 2013-2014
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS reconciliation vis a vis its income. 3.1. A search and seizure operation as carried out at the premises of the assessee

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

seizure operation u/s 132 3 ITA-5515/Del/2025 & 13 others of the Income Tax Act, 1961 (the ‘Act’) was carried out in the case of the assessee on 20.09.2023. The assessment for A.Y. 2018-19 to A.Y. 2024-25 were completed under the following heads: i. Addition/ disallowance of purchase expenses u/s 37 ii. Addition on account of alleged sale

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

seizure operation u/s 132 3 ITA-5515/Del/2025 & 13 others of the Income Tax Act, 1961 (the ‘Act’) was carried out in the case of the assessee on 20.09.2023. The assessment for A.Y. 2018-19 to A.Y. 2024-25 were completed under the following heads: i. Addition/ disallowance of purchase expenses u/s 37 ii. Addition on account of alleged sale