{"id":64708,"date":"2026-10-01T18:46:51","date_gmt":"2026-10-01T13:16:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/b-and-b-mercantile-p-ltd-v-dit-inv-2026-310-taxman-345-349-ctr-745-raj-hc-2\/"},"modified":"2026-10-01T18:46:51","modified_gmt":"2026-10-01T13:16:51","slug":"b-and-b-mercantile-p-ltd-v-dit-inv-2026-310-taxman-345-349-ctr-745-raj-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-and-b-mercantile-p-ltd-v-dit-inv-2026-310-taxman-345-349-ctr-745-raj-hc-2\/","title":{"rendered":"B and B Mercantile (P.) Ltd. v. DIT (INV) (2026) 310 Taxman 345 \/349 CTR 745 (Raj.)(HC)"},"content":{"rendered":"<p>\u00a0\u00a0Warrants of authorisation under section 132 were issued on 23.06.2011, 29.06.2011 and 30.06.2011, and on 18.12.2013 notices under section 153A(1)(a) were issued for assessment years 2006-07 to 2011-12, a survey under section 133A having been found closed and converted into a search. The notices set out no reasons, no incriminating material was found or confronted, and no search-based enquiry was conducted. Held II no actual search under section 132 having taken place and the notices being bereft of reasons and unsupported by incriminating material, the notices were unsustainable and were quashed; further, even assuming validity, the proceedings had become time-barred as no assessment was made even after twelve years. (AY. 2006-07 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.153A: Assessment-Search-No actual search conducted-Survey converted to search without due process-Notices lacking reasons and unsupported by incriminating material-Notices quashed.[S. 132, 133A, 153B,  Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64708","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gPG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64708"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64708\/revisions"}],"predecessor-version":[{"id":64709,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64708\/revisions\/64709"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}