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Overview of Section 132: Search and Seizure under Income Tax Act

Income Tax : Explore Section 132 of the Income Tax Act, detailing search and seizure powers, authorizations, examinations, and rules for a tran...

January 30, 2024 2235 Views 0 comment Print

Completed/Unabated Assessments – No Addition if no Incriminating Material Found During Search: SC

Income Tax : Core issue involved in the appeals is the scope of assessment u/s 153A. question posed for consideration is, as to whether in resp...

April 25, 2023 2703 Views 0 comment Print

Exclusion of 15 day period for issuance of section 148 notice in Search cases

Income Tax : In cases where a search under section 132 is initiated or a search for which the last of the authorization is executed or requisit...

February 5, 2023 5037 Views 0 comment Print

Assistance to authorised officer during Income Tax search & seizure

Income Tax : During search authorised officer, may requisition services of any other person or entity, as approved by PCIT or CCIT, Principal ...

February 5, 2023 2121 Views 0 comment Print

Union Budget 2023-24- Proposed Changes relating to Income Tax Search & Seizure Provisions 

Finance : In Finance Bill 2023 Finance Minister recommended significant though few changes relating to Income Tax Search & Seizure ...

February 2, 2023 2790 Views 0 comment Print


Latest News


Chhattisgarh Tax Raid Exposes Rs. 13 Crore Scam – Ministry Report

Income Tax : In-depth analysis of the Income Tax Department crackdown in Chhattisgarh, uncovering a Rs. 13 crore scam involving a PEP, associat...

February 9, 2024 648 Views 0 comment Print

Income Tax Raids: Unearthing a Rs. 1,000 Crore Scam in Mumbai’s Electrical Industry

Income Tax : Ministry of Finance reveals Income Tax Department's massive search operation exposing a major tax evasion scheme in Mumbai's elect...

January 11, 2024 996 Views 0 comment Print

Income Tax Raids in Karnataka, Andhra Pradesh and Telangana

Income Tax : Income Tax Department's recent searches reveal tax evasion schemes by contractors, leading to unaccounted cash and asset creation....

October 17, 2023 924 Views 0 comment Print

Kashmir Valley Income Tax Search Operation Reveals Major Tax Evasion

Income Tax : Recent Income Tax search operation in Kashmir Valley exposes a prominent business group's substantial tax evasion in sectors inclu...

October 12, 2023 585 Views 0 comment Print

Income Tax Department conducts searches in West Bengal and Assam

Income Tax : Income Tax Department conducted search and seizure operations on a business group operating largely in North Bengal region of the ...

May 18, 2023 372 Views 0 comment Print


Latest Judiciary


HC Quashes Appeal as No Incriminating Material Found During Income Tax Search

Income Tax : Delhi High Court dismisses the Income Tax Departments appeal against Meera Gupta for Assessment Years 2009-10, 2011-12 & 2013-14, ...

August 11, 2023 414 Views 0 comment Print

No addition in case of search Assessment, if no incriminating material found during search: SC

Income Tax : In respect of completed/unabated assessments, no addition can be made in absence of any incriminating material found during search...

April 25, 2023 13047 Views 0 comment Print

Income Tax Search to be conducted by jurisdictional officers of assessee only

Income Tax : Madras HC declares search at Anil Jain's residence and office illegal. Jurisdictional issues raised. Reference to Section 120 and ...

April 17, 2023 2703 Views 0 comment Print

Amendment to section 153C also applies to Section 132 searches conducted before 01.06.2015: SC

Income Tax : SC held that amendment to Section 153C vide Finance Act, 2015 shall be applicable to searches conducted under Section 132 before 0...

April 8, 2023 1713 Views 0 comment Print

Addition merely based on confession during search is unsustainable

Income Tax : ITAT Mumbai held that addition merely on the basis of confession during the course of search operation without supporting evidence...

January 21, 2023 2250 Views 0 comment Print


Latest Notifications


Income Tax Dept searches a group from Erode in Tamil Nadu

Income Tax : The Income Tax Department carried out searches on 14.12.2020 in a group case from Erode in Tamil Nadu, covering 15 premises at Ero...

December 17, 2020 945 Views 0 comment Print

Income Tax Department conducts searches in Chandigarh

Income Tax : The Income Tax Department carried out search and seizure operations on 13.12.2020 in the case of a Chandigarh based listed pharmac...

December 16, 2020 771 Views 0 comment Print

Detection of undisclosed income of more than Rs. 450 crore in searches in Tamil Nadu

Income Tax : The related concerns of the assessee group are involved in financing, money lending and real estate development. The unaccounted t...

November 29, 2020 705 Views 0 comment Print

Income Tax Department searches at Chennai based IT Infra group

Income Tax : The Income Tax Department has carried out searches at 5 locations in Chennai and Madurai on 4.11.2020 in the case of a Chennai bas...

November 7, 2020 828 Views 0 comment Print

Income Tax Department conducts searches in Kerala

Income Tax : The Income Tax Department has carried out search and seizure operations on 05.11.2020 in the case of a well-known self-styled evan...

November 6, 2020 645 Views 0 comment Print


Section 153A: No Additions if no Incriminating Materials unearthed during search

October 18, 2022 1296 Views 0 comment Print

PCIT Vs Gautam Bhalla (Delhi High Court) Appellant states that the ITAT has erred in holding that the addition which was not based on incriminating material found during the search, could not be made the basis for an assessment order under section 153A of the Income Tax Act, 1961 without going into merits of the […]

Income Tax dept searches prominent business groups in Maharashtra

September 9, 2022 1782 Views 0 comment Print

Income Tax Department conducts searches on prominent business groups in Maharashtra The Income Tax Department carried out a search & seizure action on 25.08.2022 on two groups engaged in the business of sand mining, sugar manufacturing, road construction, healthcare, running of medical college etc. The search action covered more than 20 premises spread over Solapur, […]

Income Tax Department searches two prominent real estate groups of Kolkata

September 1, 2022 2193 Views 0 comment Print

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 31st August, 2022 PRESS RELEASE Income Tax Department conducts searches in West Bengal The Income Tax Department carried out a search and seizure operation on 18.08.2022 on two prominent real estate groups of Kolkata. During the course of the […]

I-T dept searches Transmission Tower manufacturing group in West Bengal

September 1, 2022 660 Views 0 comment Print

Income Tax Department conducts searches on a prominent Transmission Tower manufacturing group in West Bengal The Income Tax Department carried out a search and seizure operation on 24.08.2022 on a prominent Kolkata based group, engaged in manufacturing of Power Transmission & Distribution (T&D) Structure, Steel Structures, Steel ERW Pipes and Polymer products, etc. The search […]

Income Tax Department searches Ceramic Tiles Group in Gujarat

August 24, 2022 1596 Views 0 comment Print

Income Tax Department conducts searches in Gujarat The Income Tax Department carried out a search and seizure operation on 09.08.2022 on a business group primarily engaged in manufacturing and trading of ceramic tiles. The search action covered a total of 36 premises, spread across Rajkot, Morbi, Ahmedabad, Raipur, Guwahati, Gurgaon, and Kolkata. The search operation […]

No Section 153A/153C addition If no Incriminating Material found during Search

August 14, 2022 4581 Views 0 comment Print

If no incriminating material found during Income Tax search in respect of an issue, no addition for such issue can be made Sections 153A/153C

Income Tax Dept searches steel TMT Bars manufacturing group

August 14, 2022 672 Views 0 comment Print

Income Tax Department carried out a search operation on 03.08.2022 on two major groups engaged in the manufacturing of steel TMT Bars.

Income Tax Department searches Jhansi based Real Estate group

August 12, 2022 612 Views 0 comment Print

Income Tax Department carried out a search operation on a Jhansi based group, engaged in the business of civil contract and real estate development.

Income Tax Department searches gems & jewellery group in Rajasthan

August 11, 2022 1602 Views 0 comment Print

The Income Tax Department carried out a search operation on 03.08.2022 on a Jaipur based group, engaged in the business of gems and jewellery, hospitality and real estate. The search operation has covered more than three dozen premises located in Jaipur and Kota.

Income Tax Department conducts searches in Madhya Pradesh

August 11, 2022 546 Views 0 comment Print

Income Tax Department carried out a search operation on 14.07.2022 on a group engaged in the business of mining, sugar manufacturing and liquor. The key person of the group is also occupying a political position.