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M/S. Bajrangbali Steel Industries Pvt. ... vs Acit, Central Circle, Sambalpur on 28 March, 2023 cites

C.I.T.,Kanpur,U.P. vs Raj Kumar Arora on 10 February, 2014

11. In the light of the aforesaid, the reasons given by the Tribunal that no material was found during the search cannot be sustained, since we have held that the Assessing Officer has the power to reassess the returns of the assessee not only for the undisclosed income, which was found during the search operation but also with regard to the material that was available at the time of the original assessment. We find that the Tribunal dismissed the appeal while relying upon the decision of a Coordinate Bench of the Tribunal in the case of Anil Kumar Bhatia (supra).
Supreme Court - Daily Orders Cites 0 - Cited by 151 - Full Document

The Commissioner Of Income Tax vs M/S. St. Francis Clay Decor Tiles on 10 October, 2014

iii.) The Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles (70 taxmann.com 234) held that neither under section 132 or under section 153A, phraseology 'incriminating' is 29 IT(SS)A No.31-44/CTK/2022 & ITA No.109/CTK/2022 used by Parliament, therefore, any material unearthed during search operations or any statement made during course of search by assessee is a valuable piece of evidence in order to invoke section 153A. The observations of the Hon'ble High Court in para- 20 & 21 are reproduced as under:
Kerala High Court Cites 29 - Cited by 80 - A Dominic - Full Document
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