PCIT v. JSW Steels Ltd.

422 ITR 71High Court2020#1766 most cited

What is PCIT v. JSW Steels Ltd. authority for?

In search and seizure assessments under section 153A, if the assessment is unabated, the assessee cannot make fresh claims that were not made in the original return.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

PCIT v. JSW Steels Ltd. · 422 ITR 71 · section 153A · unabated assessment · fresh claims · search and seizure assessment · no new claims

Sections most often in play

Section 153ASection 115JBSection 14ASection 43BSection 80HHCSection 132Section 143(3)Section 147

Issues it is cited on

section 80hhc(3)section 207section 42section 115jastatutory duessection 80hhcsection 153a proceedingssection 80hhsection 153(1)section 139(5)section 2(45)section 153a(1)(a)

Judgments citing PCIT v. JSW Steels Ltd.

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4042/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4041/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4040/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4039/DEL/2017[2007-08]Status: DisposedITAT Delhi18 Jun 2021AY 2007-08

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…