What is Agni Vishnu Ventures (P.) Ltd. v. Dy. CIT authority for?

Assessments made under Section 153A or 153C are valid only if they are based on incriminating materials found during a search that indicate concealed assets or taxable income which has escaped assessment.

How many judgments cite Agni Vishnu Ventures (P.) Ltd. v. Dy. CIT?

85 judgments on BharatTax cite Agni Vishnu Ventures (P.) Ltd. v. Dy. CIT (157 Taxmann.com 242), spanning 2024 to 2026.

Which sections of the Income Tax Act does Agni Vishnu Ventures (P.) Ltd. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 153C, Section 143(3), Section 153A, Section 132, Section 147, Section 148.

Agni Vishnu Ventures (P.) Ltd. v. Dy. CIT (157 Taxmann.com 242)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1(4), CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

ITA 1597/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari

Section 139Section 142(1)Section 153ASection 153CSection 250

…'satisfaction' and the same interpretation has been given by various\nCourts.\n24. At this juncture, we gainfully refer to the following observations\nmade by the Hon’ble jurisdictional Madras High Court in the case of Agni\nVishnu Ventures Pvt. Ltd. vs DCIT (460 ITR 438) which are as\nfollows:\n“77. The ingredients of Section 153C are:\n(i) Satisfaction of the Assessing Officer who is Assessing Officer of the\nsection 153A notice that money/bullion/jewellery/other valuable article\nor thing/books of account or documents (incriminating materials)\nseized/requisitioned belongs to/pertain to or any information cont…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1556/CHNY/2025[2016]Status: DisposedITAT Chennai22 Jan 2026

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari

Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…'satisfaction' and the same interpretation has been given by various Courts. 24. At this juncture, we gainfully refer to the following observations made by the Hon’ble jurisdictional Madras High Court in the case of Agni Vishnu Ventures Pvt. Ltd. vs DCIT (460 ITR 438) which are as follows: “77. The ingredients of Section 153C are: (i) Satisfaction of the Assessing Officer who is Assessing Officer of the section 153A notice that money/bullion/jewellery/other valuable article or thing/books of account or documents (incriminating materials) seized/requisitioned belongs to/pertain to or any information containe…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1324/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Jan 2026AY 2017-18

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari

Section 139Section 142(1)Section 153ASection 153CSection 250

…'satisfaction' and the same interpretation has been given by various\nCourts.\n24. At this juncture, we gainfully refer to the following observations\nmade by the Hon’ble jurisdictional Madras High Court in the case of Agni\nVishnu Ventures Pvt. Ltd. vs DCIT (460 ITR 438) which are as\nfollows:\n“77. The ingredients of Section 153C are:\n(i) Satisfaction of the Assessing Officer who is Assessing Officer of the\nsection 153A notice that money/bullion/jewellery/other valuable article\nor thing/books of account or documents (incriminating materials)\nseized/requisitioned belongs to/pertain to or any information cont…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI

ITA 1323/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Jan 2026AY 2016-17

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari

Section 139Section 142(1)Section 153ASection 153CSection 250

…'satisfaction' and the same interpretation has been given by various\nCourts.\n24. At this juncture, we gainfully refer to the following observations\nmade by the Hon’ble jurisdictional Madras High Court in the case of Agni\nVishnu Ventures Pvt. Ltd. vs DCIT (460 ITR 438) which are as\nfollows:\n“77. The ingredients of Section 153C are:\n(i) Satisfaction of the Assessing Officer who is Assessing Officer of the\nsection 153A notice that money/bullion/jewellery/other valuable article\nor thing/books of account or documents (incriminating materials)\nseized/requisitioned belongs to/pertain to or any information cont…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1322/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari

Section 139Section 142(1)Section 153ASection 153CSection 250

…'satisfaction' and the same interpretation has been given by various\nCourts.\n24. At this juncture, we gainfully refer to the following observations\nmade by the Hon’ble jurisdictional Madras High Court in the case of Agni\nVishnu Ventures Pvt. Ltd. vs DCIT (460 ITR 438) which are as\nfollows:\n“77. The ingredients of Section 153C are:\n(i) Satisfaction of the Assessing Officer who is Assessing Officer of the\nsection 153A notice that money/bullion/jewellery/other valuable article\nor thing/books of account or documents (incriminating materials)\nseized/requisitioned belongs to/pertain to or any information cont…

R.VISWANATHAN,,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1321/CHNY/2025[2014-15]Status: DisposedITAT Chennai22 Jan 2026AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1321 To 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 To 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] V. The Dcit, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 The Dcit, Central Circle-1(4), Chennai. V. R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] (अपीलाथ/Appellant) : (यथ/Respondent) अपीलाथ की ओर से/ Assessee By : Shri. V. Naga Prasad, Advocate/Ar थ की ओर से /Department By : Smt. E. Pavuna Sundari, Cit/Dr सुनवाईकतारीख/Date Of Hearing : 29.10.2025 / 17.11.2025 घोषणाकतारीख /Date Of Pronouncement : 22.01.2026 :: 2 ::

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari

Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…of 'satisfaction' and the same interpretation has been given by various Courts. 24. At this juncture, we gainfully refer to the following observations made by the Hon’ble jurisdictional Madras High Court in the case of Agni Vishnu Ventures Pvt. Ltd. vs DCIT (460 ITR 438) which are as follows: “77. The ingredients of Section 153C are: (i) Satisfaction of the Assessing Officer who is Assessing Officer of the section 153A notice that money/bullion/jewellery/other valuable article or thing/books of account or documents (incriminating materials) seized/requisitioned belongs to/pertain to or any information contained,…

SURENDRA GARG HUF ,MUMBAI vs. ITO- 19(3)(4), MUMBAI

ITA 583/MUM/2024[2013-14]Status: DisposedITAT Mumbai02 Jan 2026AY 2013-14

For Appellant: Shri Dharan GandhiFor Respondent: Shri Bhangepatil Pushkaraj Ramesh

Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 153CSection 68

…ITA No.300&583/Mum/2024 Assessment Year 2012-2013 & 2013-2014 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.300/MUM/2024 (Assessment Year: 2012-2013) & ITA No.583/MUM/2024 (Assessment Year: 2013-2014) Surendra Garg, HUF 122, Jayant Indust. Estate, 63, Tardeo Road, Mumbai – 400034. Maharashtra. [PAN:AADHS5669G] Appellant Vs Income Tax Officer 19(3)(4), Mumbai Matru Mandir, 1st & 2nd Floor, Tardeo, Nana Chowk, Grant Road, Mumbai – 400007. Maharashtra Respondent Appearance For the Appellant/Assessee : Shri Dharan Gandhi…