What is CIT v. SKS Ispat & Power Ltd. authority for?

Additions in search assessments under Section 153A of the Income Tax Act are limited to incriminating material discovered during the search, and cannot be based on other evidence or post-search enquiries.

How many judgments cite CIT v. SKS Ispat & Power Ltd.?

149 judgments on BharatTax cite CIT v. SKS Ispat & Power Ltd. (398 ITR 584), spanning 2019 to 2025.

Which sections of the Income Tax Act does CIT v. SKS Ispat & Power Ltd. come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 153A, Section 234B, Section 234C, Section 234A.

CIT v. SKS Ispat & Power Ltd. (398 ITR 584)

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT

Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…Legal decision relied upon: a) PCIT Vs Meeta Gutgutia Prop: M/s Ferns "N" Petals (2017) 395 ITR 526 (Delhi) b) PCIT Vs Kabul Chawla 380 ITR 573 (Delhi) c) CIT Vs Continental Warehousing Corporation Ltd., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan (Individual) :: 19 :: h) Jain Steel (India) Vs ACIT in…

Varadappan Natarajan, Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT

Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…Legal decision relied upon: a) PCIT Vs Meeta Gutgutia Prop: M/s Ferns "N" Petals (2017) 395 ITR 526 (Delhi) b) PCIT Vs Kabul Chawla 380 ITR 573 (Delhi) c) CIT Vs Continental Warehousing Corporation Ltd., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan (Individual) :: 19 :: h) Jain Steel (India) Vs ACIT in…

Sunil Kumar Agarwal, Jaipur vs. ACIT, Cen. Cir-2, Jaipur

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR

Section 132Section 139Section 153ASection 234B

…Supreme Court against this judgment of the Delhi High Court, has already been dismissed by the Supreme Court, by judgment in the case of Pr. CIT v. Meeta Gutgutiya (2018) 405 ITR (St.) 28 : (2018) 257 Taxman 441(SC). (vi) CIT v. SKS Ispat and Power Ltd (2017) 398 ITR 584 (Bom). In this case, in the appeals filed by the Income-tax Department, it was contended that the Tribunal was not justified in deleting the addition made on account of unaccounted sundry creditors and unexplained share of the money and thereby limited the scope of assessment under section 153A on the basis of incriminating material discovered du…

Shiv Vegpro Private Limited, Kota vs. PCIT-Udaipur, Udaipur

In the result, the appeal filed by the assessee is allowed

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)

Section 147Section 263Section 36(1)(iii)Section 36(1)(va)Section 43B

…to revision) was passed, the law was well settled by the various decisions of Hon'ble Rajasthan High Court, Hon'ble Supreme Court and various other tribunals including the Hon'ble Jaipur bench jurisdictional ITAT as under: 4.2.1 In CIT vs. Manglam Arts (2017) 398 ITR 594 (Raj HC) it was held that “Mr. Mathur has also contended that regarding second issue with regard to ESI and PF, however, the same is covered by the decision of this Court in the case of CIT vs. State Bank of Bikaner & Jaipur D.B. IT Appeal No. 177 of 2011 decided on 6th Jan., 2014, wherein it has been held as under "Thus, we are of the view that…

M/S. Riya Real Estates Pvt. Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result, the appeal of the assessee in ITA No

ITA 108/RPR/2021[2013-14]Status: DisposedITAT Raipur01 Nov 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / It(Ss) A No. 01/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Riya Real Estates Private Limited 308, 3Rd Floor, Ceejay House, Dr. A.B. Road, Worli, Mumbai (Mh)-400 018 Pan : Aadcr8769B .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Central Circle-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Smt. Ila M Parmar, CIT-DR

Section 132Section 143(3)Section 153ASection 153A(1)Section 153DSection 250Section 56(2)(viia)

…id contention, the Ld. AR relied on the following judicial pronouncements: (i) Pr. CIT Vs. Abhisar Buildwell P. Ltd. (2023) 474 ITR 212 (SC) (ii) Smt. Jami Nirmala Vs. Pr. CIT (2021) 132 taxmann.com 267 (Orissa HC) (iii) CIT Vs. SKS Ispat & Power Ltd. (2017) 398 ITR 584 (Bom. HC) (iv) CIT Vs. Gurindar Singh Bawa (2016) 386 ITR 483 (Bom. HC) 16 M/s. Riya Real Estates Private Limited Vs. ACIT, CC-II, Raipur (C.G) IT(SS) A No. 01/RPR/2018 (v) Pr. CIT Vs. Meeta Gutgutia (2017) 395 ITR 526 (Del. HC) (vi) CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del. HC) (vii) Pr. CIT Vs. Shiv Kumar Agrawal (2022) 6 NYPCTR 855 (Del.…