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search and seizure

Latest Articles


Reintroduction of Block Assessments for Income Tax Search Cases from 1st September 2024

Income Tax : Explore the re-introduction of block assessments in search cases under the Income Tax Act effective from 01 September 2024. Learn ...

August 22, 2024 1944 Views 0 comment Print

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 16992 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 3297 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 5463 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 2331 Views 0 comment Print


Latest News


Budget 2024: Block Assessment provisions for Section 132 & 132A Searches

Income Tax : Learn about the new block assessment provisions for cases involving searches under section 132 and requisitions under section 132A...

July 23, 2024 906 Views 0 comment Print

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 945 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 1278 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 1173 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 645 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 459 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 14109 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 2898 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 1824 Views 0 comment Print

Tribunal held that reassessment notice can be issued u/s 147 in relation to search and seizure

Income Tax : Notice could be issued under section 148 in relation to search and seizure as assessee was one of the investor/partner along with ...

October 12, 2022 984 Views 0 comment Print


Latest Notifications


Guidelines for procedures to be followed during GST Search Operation

Goods and Services Tax : Specific instances have come to the notice of the Board and Central Vigilance Commission wherein proper procedures have apparently...

February 2, 2021 4740 Views 0 comment Print

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 1041 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 822 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 744 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 903 Views 0 comment Print


Latest Posts in search and seizure

Reintroduction of Block Assessments for Income Tax Search Cases from 1st September 2024

August 22, 2024 1944 Views 0 comment Print

Explore the re-introduction of block assessments in search cases under the Income Tax Act effective from 01 September 2024. Learn about key provisions and implications.

Budget 2024: Block Assessment provisions for Section 132 & 132A Searches

July 23, 2024 906 Views 0 comment Print

Learn about the new block assessment provisions for cases involving searches under section 132 and requisitions under section 132A of the Income-tax Act, introduced to streamline assessments and reduce litigation.

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

February 9, 2024 945 Views 0 comment Print

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

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

January 30, 2024 16992 Views 0 comment Print

Explore Section 132 of the Income Tax Act, detailing search and seizure powers, authorizations, examinations, and rules for a transparent process

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

January 11, 2024 1278 Views 0 comment Print

Ministry of Finance reveals Income Tax Department’s massive search operation exposing a major tax evasion scheme in Mumbai’s electrical manufacturing sector. Preliminary findings suggest unaccounted cash sales, dubious expenses, and a network of authorized distributors involved.

Income Tax Raids in Karnataka, Andhra Pradesh and Telangana

October 17, 2023 1173 Views 0 comment Print

Income Tax Department’s recent searches reveal tax evasion schemes by contractors, leading to unaccounted cash and asset creation. Details of operation.

Kashmir Valley Income Tax Search Operation Reveals Major Tax Evasion

October 12, 2023 645 Views 0 comment Print

Recent Income Tax search operation in Kashmir Valley exposes a prominent business group’s substantial tax evasion in sectors including Cement, Steel, and Real Estate

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

August 11, 2023 459 Views 0 comment Print

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

Income Tax Department conducts searches in West Bengal and Assam

May 18, 2023 408 Views 0 comment Print

Income Tax Department conducted search and seizure operations on a business group operating largely in North Bengal region of the State of West Bengal. The business group is controlled by a person with an active political background. Search was also conducted on his close business associate.

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

April 25, 2023 3297 Views 0 comment Print

Core issue involved in the appeals is the scope of assessment u/s 153A. question posed for consideration is, as to whether in respect of completed assessments/unabated assessments, whether the jurisdiction of AO to make assessment is confined to incriminating material found during the course of search u/s 132 or requisition u/s 132A or not,

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