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.

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 281)

DCIT, New Delhi vs. M/S. Vision Town Planners Pvt. Ltd., Noida

In the result, the appeals of the Revenue are dismissed

ITA 6067/DEL/2014[2010-11]Status: DisposedITAT Delhi24 May 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA

Section 143(1)Section 153ASection 153C

…section 153A in respect of closed assessment. Present case i.e. for A.Y. 2010-11 & 2011-12 in appellant was assessed earlier u/s 153C therefore, definitely both the assessment are closed assessment. Ld. AR relied upon the decision of Jai Steel India Vs. ACIT (259 CTR 281) Raj. & Singhad Technical Education Society Vs. ACIT (ITAT, Pune), where it has been held that other person (not searched) cannot be proceeded against such persons u/s 153C unless 9 I.T.As. No.6067 & 6068/DEL/2014 documents / papers seized belongs to such person & are of incriminating in nature. Ld. AR has further relied upon the decision of ho…

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 494/JODH/2017[2014-15]Status: DisposedITAT Jodhpur21 Dec 2020AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR

Section 143(2)Section 153A

…suspended the operation of the decision of the Hon'ble Bombay High Court in any manner and therefore, at the moment, the cited decisions of various Hon’ble High Courts are binding on us. The decision of Hon’ble Rajasthan High Court in Jai Steel V/s ACIT 2013 259 CTR 281 only lays down that it would not be open for assessee to seek deduction or claim expenditure in assessment u/s 153A which has not been claimed in original assessment, which assessment already stands completed. The same are not the facts or issues here. 5. Respectfully following above decisions, we are inclined to set- aside the additions so made…

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 488/JODH/2017[2008-09]Status: DisposedITAT Jodhpur21 Dec 2020AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR

Section 143(2)Section 153A

…suspended the operation of the decision of the Hon'ble Bombay High Court in any manner and therefore, at the moment, the cited decisions of various Hon’ble High Courts are binding on us. The decision of Hon’ble Rajasthan High Court in Jai Steel V/s ACIT 2013 259 CTR 281 only lays down that it would not be open for assessee to seek deduction or claim expenditure in assessment u/s 153A which has not been claimed in original assessment, which assessment already stands completed. The same are not the facts or issues here. 5. Respectfully following above decisions, we are inclined to set- aside the additions so made…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result appeal is filed by assessee as well as revenue stands allowed for statistical purposes and cross objection filed by assessee becomes infructuous

ITA 1581/BANG/2017[2009-10]Status: DisposedITAT Bangalore28 Oct 2020AY 2009-10

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2009-10

For Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 14Section 143Section 143(3)Section 144CSection 153A

…TA CO Nos. 1714 to 1717/Bang/2013 and Cornerstone Properties Pvt Ltd vs ACIT in C.O.Nos.62 to 65/Ban g12014 (in ITA Nos. 1714 to 1717/Bang/2013) dated September 8, 2017 (Bangalore Tribunal) • The Rajasthan High Court in the case of Jai Steel (India' v. ACIT 1(259 CTR 281) (Rai.)] • The Hon'ble High Court of Karnataka, in the case of Canara Housing Development Co. v. DCIT (49 Taxmann.com 98) • Delhi High Court in the case of Kabul Chawla (61 Taxmann.com 412- Para 25 to 27) • Delhi High Court in the case of Meeta Gutgutia (82 Taxmann.com 287). • Hon’ble Supreme Court dismissed SLP filed by the Revenuer in Meeta Gut…

Neeraj Suwalka, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 160/JPR/2017[2012-13]Status: DisposedITAT Jaipur12 Dec 2019AY 2012-13

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)

Section 132Section 143(3)Section 153ASection 40A(3)

…actions were duly recorded in the books of accounts and which were examined by the AO during the course of proceedings U/s 143(3) of the Act. Further, reliance was placed on the decision of Hon’ble of Rajasthan High Court in case of Jai Steel (India) vs. ACIT 259 CTR 281, decision of Hon’ble Delhi High Court in case of CIT vs. Kabul Chawla 380 ITR 573 and in case of Pr. CIT vs. Meeta Gutgutia (in ITA No. 306 to 310/2017 dated 25.05.2017) and the decision of the Jaipur Bench of the Tribunal in case of Dr. Vikram Goyal vs. DCIT (in ITA No. 174/JP/2017 dated 24.08.2017). It was accordingly submitted that in the abse…

Neeraj Suwalka, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 159/JPR/2017[2008-09]Status: DisposedITAT Jaipur12 Dec 2019AY 2008-09

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)

Section 132Section 143(3)Section 153ASection 40A(3)

…actions were duly recorded in the books of accounts and which were examined by the AO during the course of proceedings U/s 143(3) of the Act. Further, reliance was placed on the decision of Hon’ble of Rajasthan High Court in case of Jai Steel (India) vs. ACIT 259 CTR 281, decision of Hon’ble Delhi High Court in case of CIT vs. Kabul Chawla 380 ITR 573 and in case of Pr. CIT vs. Meeta Gutgutia (in ITA No. 306 to 310/2017 dated 25.05.2017) and the decision of the Jaipur Bench of the Tribunal in case of Dr. Vikram Goyal vs. DCIT (in ITA No. 174/JP/2017 dated 24.08.2017). It was accordingly submitted that in the abse…

Neeraj Suwalka, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 158/JPR/2017[2007-08]Status: DisposedITAT Jaipur12 Dec 2019AY 2007-08

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)

Section 132Section 143(3)Section 153ASection 40A(3)

…actions were duly recorded in the books of accounts and which were examined by the AO during the course of proceedings U/s 143(3) of the Act. Further, reliance was placed on the decision of Hon’ble of Rajasthan High Court in case of Jai Steel (India) vs. ACIT 259 CTR 281, decision of Hon’ble Delhi High Court in case of CIT vs. Kabul Chawla 380 ITR 573 and in case of Pr. CIT vs. Meeta Gutgutia (in ITA No. 306 to 310/2017 dated 25.05.2017) and the decision of the Jaipur Bench of the Tribunal in case of Dr. Vikram Goyal vs. DCIT (in ITA No. 174/JP/2017 dated 24.08.2017). It was accordingly submitted that in the abse…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 456/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…Tribunal 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 expenditure which has not been claimed in the original and already concluded assessment, in the case…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 226/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…Tribunal 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 expenditure which has not been claimed in the original and already concluded assessment, in the case…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Jk International, Jaipur

In the result, the appeals filed by the Revenue is dismissed with

ITA 716/JPR/2018[2010-11]Status: DisposedITAT Jaipur02 Oct 2019AY 2010-11

For Appellant: Shri S.L. Poddar,, AdvocateFor Respondent: Shri Varinder Mehta, (JCIT) fu/kZkfjrh dh vksj ls@

Section 10ASection 115BSection 36(1)(va)Section 69C

…iminating seized material found during the course of search. Thus any addition made by the AO in the assessment without any reference to incriminating seized material was considered by the Hon'ble Rajasthan High Court in the case of Jai Steel Ltd. vs ACIT , 88 DTR 1,wherein the Hon'ble High Court was of the view that in case of completed assessment, no addition can be made if no incriminating seized material is found during the course of search. The ld. CIT(A) has also considered the judgement of Hon'ble Delhi High Court in the case of Kabul Chawala vs 10 DCIT, Central Circle-2, Jaipur vs M/s.J.K. Internatio…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 143(3)Section 153A

…ultural income then the addition made by the A.O. by treating the agricultural income as income from other sources is not sustainable in law. In support of his contention, he has relied upon the various decisions as under: (i) Jai Steel (India) Vs ACIT (2013) 88 DTR 1 (ii) Saumya Construction Pvt. Ltd. (2016 387 ITR 529 (Guj) (iii) PCIT Vs Meeta Gutgutia (2017) 395 ITR 526 (Del) (iv) ITAT Jaipur Bench in the case of Shri Banna Lal Jat Vs ACIT in ITA No. 474 to 476/JP2018, order dated 24/04/2019 4 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain Vs DCIT 5. On the other hand, the ld DR has relied upon the orders of the aut…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 143(3)Section 153A

…ultural income then the addition made by the A.O. by treating the agricultural income as income from other sources is not sustainable in law. In support of his contention, he has relied upon the various decisions as under: (i) Jai Steel (India) Vs ACIT (2013) 88 DTR 1 (ii) Saumya Construction Pvt. Ltd. (2016 387 ITR 529 (Guj) (iii) PCIT Vs Meeta Gutgutia (2017) 395 ITR 526 (Del) (iv) ITAT Jaipur Bench in the case of Shri Banna Lal Jat Vs ACIT in ITA No. 474 to 476/JP2018, order dated 24/04/2019 4 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain Vs DCIT 5. On the other hand, the ld DR has relied upon the orders of the aut…

Shri Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 139Section 143(3)Section 153A

…y the A.O. by treating the agricultural income as income from other sources is not sustainable in 4 ITA 1034/JP/2018 Yash Bhatia Vs DCIT law. In support of his contention, he has relied upon the various decisions as under: (i) Jai Steel (India) Vs ACIT (2013) 88 DTR 1 (ii) Saumya Construction Pvt. Ltd. (2016 387 ITR 529 (Guj) (iii) PCIT Vs Meeta Gutgutia (2017) 395 ITR 526 (Del) (iv) ITAT Jaipur Bench in the case of Shri Banna Lal Jat Vs ACIT in ITA No. 474 to 476/JP2018, order dated 24/04/2019 4. On the other hand, the ld DR has relied upon the orders of the authorities below and submitted that once the A.O. is…