Monday, November 14, 2011

Compilations of case law: IT Act related Topics : SEARCHES UNDER I.T. ACT


Assessee merely contended that Director of Investigation has no valid information on the basis of which he could issue warrant of search – Assessee not supporting contention with cogent material – Department cannot be asked to produce records to show information having been received – 132(3) order not seizure – No order u/s 132(3) can be passed when Assessing Officer is in doubt whether asset is disclosed or not.
Sriram Jaiswal Vs Union of India & Ors.(All) 176 ITR 261

"Reason to believe" need not be disclosed when a mere allegation made by petitioner – Illegality of search does not vitiate evidence collected during search.
Dr. Pratap Singh & another Vs Director of Enforcement & Ors.(SC) 155 ITR 166

Preliminary statement recorded before start of actual search and in which questions put to assessee were of general nature – was not at all a statement u/s 132(4) – Revenue cannot rely on such an unauthorized statement.
Rishab Kumar Jain Vs ACIT (ITAT,Del) 63 TTJ 236

Evidence collected during an illegal search can be used against the searched party.
State of Punjab Vs Baldev Singh etc (SC) 157 CTR 3
Vimalchand Jain Vs ACIT (ITAT, Jp) 64 ITD 394
Pooran Mal Vs Director of Inspection (Investigation) & Ors. ( SC ) 93 ITR 505

Amount seized and retained u/s 132(5) cannot be adjusted against advance-tax.
Kanhaiya Lal Doshi Vs ACIT (ITAT, Jaipur) 56 ITD 486
ACIT Vs Topsel (P) Ltd.(ITAT, Cal) 56 ITD 186
DCIT Vs Muni Lal & Ors. (ITAT, Chd) 57 TTJ 596

When the search continues over a period, it is not necessary that the same witness should be present on all occasions.
T.S. Chandrasekhar Vs ACIT (ITAT, Bang) 66 TTJ 360

Assessing Officer includes ADIT also
Dr. N.S.D. Raju Vs DGIT(Inv.) & Anr. ( Ker ) 282 ITR 154

Initiation of search – when authorities issue authorization and not when it is executed
Suraj Prakash Soni Vs ACIT (ITAT, Jodh) 106 ITD 321

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