How many judgments cite Jai Steel (India) v. ACIT?

224 judgments on BharatTax cite Jai Steel (India) v. ACIT (259 CTR 281), spanning 2015 to 2025.

Which sections of the Income Tax Act does Jai Steel (India) v. ACIT come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 139(1), Section 1961, Section 10(38).

Jai Steel (India) v. ACIT

259 CTR 281High Court2013#397 most cited

What is Jai Steel (India) v. ACIT authority for?

Under Section 153A, for completed assessments (under Section 143(1) or 143(3)) where no incriminating material is found during a search under Section 132, the Assessing Officer cannot make additions to the income already assessed. Additions are only permissible if based on undisclosed income or assets discovered during the search.

224

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2015 to 2025.

Also referred to as

Jai Steel India v ACIT · Section 153A assessment · Section 132 search · incriminating material requirement · completed assessments · undisclosed income additions · scope of search assessment · Section 143(3) · Section 143(1) · additions without incriminating material

Also reported as

26 Taxmann.com 523

Sections most often in play

Section 153A Section 132 Section 143(3)Section 139(1)Section 1961 Section 10(38)Section 143(2)Section 148

Read the full judgment

Issues it is cited on

section 69d statutory dues section 158bb section 245 section 153(1)section 153a(1)survey under section 133a documents seized block period regular assessment section 132(1)section 69b

Judgments citing Jai Steel (India) v. ACIT

Kiran Omprakash Goneka, Mumbai vs. ACIT Cen Cir 14, Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 5565/MUM/2012[2005-06]Status: DisposedITAT Mumbai07 Dec 2015AY 2005-06

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri Hero Rai, A.RFor Respondent: Shri Anand Mohan, CIT

Section 132Section 153ASection 2(22)(e)Section 222

…CIT vs. (1) Continental Warehousing Corporation (Nhava Sheva) Ltd. and (2) All Cargo Global Logistics Ltd., Bombay High Court (Nagpur) CIT vs. Murli Agro Products Ltd. (ITA No.36 of 2009), 137 ITD 287 (Mum_Trib) (SB) All Cargo Global Logistics Ltd. vs. DCIT, 259 CTR 281 (Raj) Jai Steel (India) vs. Asst. CIT , 234 Taxman 300 (Del) CIT vs. Kabul Chawla and Mumbai Bench in ITA No.2075/Mum/2010 Shri Gurinder Singh Bawa vs. DCIT The ld. D.R., on the other hand, relied heavily on the orders of authorities below. 6. We have heard rival submissions and material on record, we find that the co-ordinate Bench in ITA No.55…

ACIT, New Delhi vs. M/S Brijwasi Impex Pvt. Ltd., Delhi

The appeal is allowed

ITA 2714/DEL/2010[2002-03]Status: DisposedITAT Delhi30 Oct 2015AY 2002-03

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year: 2002-03 Assistant Cit, Vs. Brijwasi Impex Pvt. Ltd., Central Circle-12, 1170- Kuccha Mahajani, New Delhi. Chandni Chowk, Delhi-1100 06 (Pan: Aabcb7530L) Cross-Objection No.9/Del/2013 Assessment Year: 2002-03 Brijwasi Impex Pvt. Ltd., Vs. Assistant Cit, 1170- Kuccha Mahajani, Central Circle-12, Chandni Chowk, New Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent) Assessment Year: 2004-05 Deputy Cit, Vs. Brijwasi Impex Pvt. Ltd., Central Circle-12, 1170- Kuccha Mahajani, New Delhi. Chandni Chowk, Delhi-1100 06 (Pan: Aabcb7530L) Cross-Objection No.10/Del/2013 Assessment Year: 2004-05 Brijwasi Impex Pvt. Ltd., Vs. Assistant Cit, 1170- Kuccha Mahajani, Central Circle-12, Chandni Chowk, New Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent) Assessment Years: 2006-07 & 2007-08 Brijwasi Pvt. Ltd., Vs. Assistant Cit, 1170-Kucha Mahajani, Central Circle 12, Chandni Chowk, Delhi. New Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Brijwasi Pvt. Ltd., Central Circle-12, 1170-Kucha Mahajani, New Delhi. Chandni Chowk, Delhi. (Pan: Aabcb7530L) (Appellant) (Respondent)

For Appellant: S/Shri Salil Aggarwal, Adv. & SaileshFor Respondent: Shri Ravi Jain, CIT( DR)

Section 132Section 143(3)Section 153A

…IT vs. Kurele Paper Mills Pvt. Ltd. ITA No. 3761/Del/2011 (A.Y. 2002-03) – order dated 14.11.2014; iii) Raj Kumar Chawla vs. ACIT – ITA No. 1682/Del/2013 & Ors. (assessment years 2004-05 & Ors) – order dated 17.2.2015. iv) Jai Steel (India) Jodhpur vs. ACIT – 259 CTR 281 (Raj.); & v ) SSP Aviation Ltd. vs. DCIT (2012)- 252 CTR (Delhi) 291. vi ) All Cargo Global Logistics Ltd. vs. DCIT (2012) – 18 ITR (Trib.) 106 (Mumbai) (S.B); vii ) CTI vs. Continental Warehousing Corporation (NHAVA SHEVA) Ltd. & All Cargo Global Logistics Ltd.- 374 ITR 645(Bom.) (2015) ; viii) CIT vs. Anil Kumar Bhatia (2013) - 352 ITR 493 (D…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2147/MUM/2012[2006-07]Status: DisposedITAT Mumbai16 Oct 2015AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A

…ribunal in the case of “All Cargo Global Logistics Ltd.” (supra), has held that assessment u/s. 153A can be made on the basis of incriminating material found during the search. The Hon’ble Rajasthan High Court in the case of “Jai Steel (India) v. ACIT” (2013) 259 CTR 281 has held that in case nothing incriminating is found on account of search or requisition, the question of reassessment of the concluded assessment does not arise. Under such circumstances, it is not open to the assessee to seek deduction or claim 10 Visttal Jayendra Jhaveri ITA No.2146 & 2147/Mum/2012 & C.O. No.284 & 285/Mum/2013 expenditure whi…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2146/MUM/2012[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A