What is Dy. CIT v. U.K Paints Overseas Ltd. authority for?

The Supreme Court in this case reiterates that additions to completed assessments under Section 153A or Section 153C must be based solely on incriminating material found during the course of a search and seizure operation, reinforcing the principle laid down in Abhisar Buildwell.

How many judgments cite Dy. CIT v. U.K Paints Overseas Ltd.?

198 judgments on BharatTax cite Dy. CIT v. U.K Paints Overseas Ltd. (150 Taxmann.com 108), spanning 2012 to 2026.

Which sections of the Income Tax Act does Dy. CIT v. U.K Paints Overseas Ltd. come up under?

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

Dy. CIT v. U.K Paints Overseas Ltd. (150 Taxmann.com 108)

Sudheer Neela, Nalgonda vs. ACIT., Central Circle-2(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1513/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Mar 2026AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdia

For Appellant: Shri Chalamaiah, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 115BSection 132Section 139Section 143(2)Section 153CSection 69A

…being unsigned by the assessee and lacking corroborative support, cannot be regarded as incriminating material. In this regard, we have gone through para nos. 2 & 3 of the decision of the Hon’ble Supreme Court in the case of CIT v. U.K. Paints Overseas Ltd., (454 ITR 441), which is to the following effect: “2. As observed hereinabove, as no incriminating material was found in case of any of the Assessees either from the Assessee or from the third party and the assessments were under section 153-C of the Act, the High Court has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(…

Shankar Neela, Hyderabad vs. ACIT., Central Circle-2(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1512/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Mar 2026AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdia

For Appellant: Shri Chalamaiah, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 115BSection 132Section 139Section 143(2)Section 153CSection 69A

…being unsigned by the assessee and lacking corroborative support, cannot be regarded as incriminating material. In this regard, we have gone through para nos. 2 & 3 of the decision of the Hon’ble Supreme Court in the case of CIT v. U.K. Paints Overseas Ltd., (454 ITR 441), which is to the following effect: “2. As observed hereinabove, as no incriminating material was found in case of any of the Assessees either from the Assessee or from the third party and the assessments were under section 153-C of the Act, the High Court has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(…

Belide Raju, Hyderabad vs. ACIT., Central Circle-2(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1509/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Mar 2026AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdia

For Appellant: Shri Chalamaiah, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 115BSection 132Section 139Section 143(2)Section 153CSection 69A

…being unsigned by the assessee and lacking corroborative support, cannot be regarded as incriminating material. In this regard, we have gone through para nos. 2 & 3 of the decision of the Hon’ble Supreme Court in the case of CIT v. U.K. Paints Overseas Ltd., (454 ITR 441), which is to the following effect: “2. As observed hereinabove, as no incriminating material was found in case of any of the Assessees either from the Assessee or from the third party and the assessments were under section 153-C of the Act, the High Court has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(…

Venkatesham Belide, Hyderabad vs. ACIT., Central Circle-2(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1508/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Mar 2026AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdia

For Appellant: Shri Chalamaiah, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 115BSection 132Section 139Section 143(2)Section 153CSection 69A

…being unsigned by the assessee and lacking corroborative support, cannot be regarded as incriminating material. In this regard, we have gone through para nos. 2 & 3 of the decision of the Hon’ble Supreme Court in the case of CIT v. U.K. Paints Overseas Ltd., (454 ITR 441), which is to the following effect: “2. As observed hereinabove, as no incriminating material was found in case of any of the Assessees either from the Assessee or from the third party and the assessments were under section 153-C of the Act, the High Court has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(…

Srinivas Belide, Hyderabad vs. ACIT., Central Circle-2(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1469/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Mar 2026AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdia

For Appellant: Shri Chalamaiah, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 115BSection 132Section 139Section 143(2)Section 153CSection 69A

…being unsigned by the assessee and lacking corroborative support, cannot be regarded as incriminating material. In this regard, we have gone through para nos. 2 & 3 of the decision of the Hon’ble Supreme Court in the case of CIT v. U.K. Paints Overseas Ltd., (454 ITR 441), which is to the following effect: “2. As observed hereinabove, as no incriminating material was found in case of any of the Assessees either from the Assessee or from the third party and the assessments were under section 153-C of the Act, the High Court has rightly set aside the Assessment Order(s). Therefore, the impugned judgment and order(…

DCIT Central Circle 1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 5347/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DCIT Central Circle 1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 5346/DEL/2025[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1.…

DCIT, Central Circle 1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 5345/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Feb 2026AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DCIT, Central Circle 1, New Delhi vs. Udai Shankar Awasthi, New Delhi

ITA 5344/DEL/2025[2014-15]Status: DisposedITAT Delhi06 Feb 2026AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Date of Hearing

Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Central Circle-1, New Delhi (Appellant) Assessee by : Revenue by: Date of Hearing Date of pronouncement Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Ms. Pooja Swaroop, CIT (DR) 06/01/2025 /02/2026 ORDER PER BENCH 1.…

DCIT Central Circle-1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 4691/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, AdvFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 1Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Udai Shanker Awasthi, Central Circle-1, L-4, Hauz Khas Enclave, New Delhi Delhi (Appellant) (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

Jsp Projects (P) Ltd, Delhi vs. DCIT, Central Circle-13, Delhi/South Delhi

In the result, the appeal of the assessee is allowed

ITA 3594/DEL/2025[2014-2015]Status: DisposedITAT Delhi09 Jan 2026AY 2014-2015

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2014-15] M/S Jsp Projects Private Dcit, Central Circle-13, 2Nd Floor, Income Tax Building, Limited, C/O- Ca Vaibhav Goel, 75, Vs E-2 Ara Centre, Jhandewalan Navyug Market, First Floor, Extension, Delhi-110055 Ghaziabad(Up) Uttar Pradesh-201001 Pan-Aadcj0677L Appellant Respondent Assessee By Shri Ved Jain, Adv. Ms. Uma Upadhyay, Ca & Shri Aditya Garg, Adv. Revenue By Ms. Amisha S. Gupta, Cit-Dr Date Of Hearing 15.10.2025 Date Of Pronouncement 09.01.2026 Order Per Amitabh Shukla, Am

Section 127(2)Section 153CSection 63Section 65BSection 68

…ssed. No costs." 6. It was submitted that Hon’ble Supreme Court following the ratio of Abhisar Buildwell (supra) has applied the same ratio to section153C of the Act vide SC order in the case of DCIT Central Circle 20 V. M/S U.K. Paints (Overseas) Ltd. [2023] 454 ITR 441 (SC), dated April 25, 2023. "In this batch of appeals, the assessments in case of each Assessee were under Section 153-C of the Income Tax Act, 1961 (for short, 'the Act'). As found by the High Court in none of the cases any incriminating material was found during the search either from the Assessee or from third party. In that view of the matter…

JCIT(OSD), Jhandewalan vs. Narendra Aggarwal, Faridabad

In the result, the appeal filed by the Revenue is dismissed

ITA 1017/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwaljcit (Osd), Jhandewalan, Vs. Narendra Aggarwal, Delhi H.No. 467, Sector-21-A, Fardidabad, Haryana (Pan: Aagpa1441D) (Appellant) (Respondent) Assessee By : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, Ca & Deepesh Garg, Adv. Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 04.11.2025 Date Of Order : 19.12.2025 O R D E R Per Sudhir Kumar, Jm :

For Appellant: Dr.Rakesh Gupta, Adv., Sh. Somil AgarwalFor Respondent: Ms. Amisha S. Gupt, CIT DR

Section 132Section 139(1)Section 143(3)Section 153CSection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER JCIT (OSD), JHANDEWALAN, vs. NARENDRA AGGARWAL, DELHI H.NO. 467, SECTOR-21-A, FARDIDABAD, HARYANA (PAN: AAGPA1441D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, CA & Deepesh Garg, Adv. REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 04.11.2025 Date of Order : 19.12.2025 O R D E R PER SUDHIR KUMAR, JM : This appeal is preferred by the Revenue against the order of ld. Commissioner of Income-tax (Ap…