What is Pr. CIT v. Abhisar Buildwell (P.) Ltd. authority for?

The jurisdiction of the Assessing Officer under Sections 153A and 153C, in respect of completed or unabated assessments following a search or requisition, is confined to making additions only on the basis of incriminating material found during the search that correlates to the relevant assessment years.

How many judgments cite Pr. CIT v. Abhisar Buildwell (P.) Ltd.?

87 judgments on BharatTax cite Pr. CIT v. Abhisar Buildwell (P.) Ltd. (2 SCC 433), spanning 2013 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. Abhisar Buildwell (P.) Ltd. come up under?

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

Pr. CIT v. Abhisar Buildwell (P.) Ltd. (2 SCC 433)

M/S TRIPLE S STOCK AND SHARES PVT LTD vs. ITO WARD-16(4) NEW DELHI

ITA/164/2026HC Delhi13 Mar 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 143(3)Section 153A

…6 ITA 164/2026 Page 2 of 8 rendered in the case of Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell Private Limited reported in (2024) 2 SCC 433, we propose to decide the appeals at this stage itself. 4. The facts appertain are that the Assessing Officer (hereinafter referred to as ‘AO’) had initially passed an assessment order dated 29.12.2008 under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) and disallowed the short term capital loss, ag…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision notices the amendments that were brought into the I.T. Act through the Finance Act, 2003 with effect from…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision :-22-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 notices the amendments that were brought into…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2575/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Mar 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision :-22-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 notices the amendments that were brought into…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2574/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Mar 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision :-22-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 notices the amendments that were brought into…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2573/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision :-22-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 notices the amendments that were brought into…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2571/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Mar 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision :-22-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 notices the amendments that were brought into…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2570/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal. 2. Since, The Facts Are The Identical Across All The Appeals / For All The Assessment Years, Except For The Nature Of The Additions / Disallowances Varying In Few Of The Assessment Year(S) Before This Tribunal In The Present Batch Of 6 Appeals, The Appeal Arising From The A.Y. 2012-13 Is Being Taken Up As The Lead Case With The Consent Of The Both The Ld. Ar As Well As The Departmental Representatives. 3. The Brief Fact Of The Present Case Is That The Assessee, Shri Thanushkodi Narayanan, Is The Managing Director Of M/S.Annai Builders Real Estates Pvt Ltd. The Assessee Filed His Original Return Of Income For The A.Y. 2012-13 On 27.09.2012 In Declaring A Total Income Of Rs.24,87,430/-. 4. A Search & Seizure Operation Was Carried Out In Terms Of Section 132 Of The Act On 04.10.2017 In The Residential Premises Of The Assessee & Also In The Premises Of M/S.Annai Builders Real Estates Pvt. Ltd. In Which The Assessee Is The Managing Director. 5. Thereafter, A Notice U/S.153A Of The Act For The A.Y.2012-13 Was Issued On 25.09.2018 To The Assessee By The Assessing Officer (In Short “Ao”) & In Response To The Same, The Assessee Had Filed E-Return Of Income For The A.Y. 2012-13 On 17.08.2019 In Declaring Total Income Of Rs.14,53,440/-. :-3-:

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision :-21-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 notices the amendments that were brought into th…

JOTHI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(2), CHENNAI

ITA 2569/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…s of this Court relied upon by the Appellate Tribunal in the orders impugned before us, we have been referred to a judgment of the Supreme Court in Pr. CIT, Central-3 v. Abhisar Buildwell Pvt. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/ 454 ITR 212/(2024) 2 SCC 433], which deals with the manner in which an assessment under Section 153A for a block period must be made pursuant to a search under Section 132 of the I.T. Act or a requisition under Section 132A of the I.T. Act. In particular, the said decision notices the amendments that were brought into the I.T. Act through the Finance Act, 2003 with effect from…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. SOM HARI INFRASTRUCTURE PVT. LTD.

ITA/699/2025HC Delhi07 Jan 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

…to be noted that the judgment of this Court rendered in the case of Kabul Chawla (supra) has been affirmed by Hon'ble the Supreme Court in the case of Principal Commissioner of Income Tax, Central-3 vs. Abhisar Buildwell Private Limited reported in (2024) 2 SCC 433. 4. In an appeal filed by the Department, against the above referred order of the CIT(A) dated 22.06.2020, the Income Tax Appellate Tribunal, (Delhi Bench ‘G’ New Delhi) also took the same view vide order dated 30.04.2025 and recorded a finding that since there was no incriminating material with the AO during the search and hence, therefore,…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S MIRAGE HOMES PVT. LTD.

ITA/691/2025HC Delhi01 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153ASection 260ASection 69B

…f the view that the present appeal should also follow the same fate. Moreover, the Tribunal is also justified in relying upon the judgment of the Supreme Court in Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell Private Limited, (2024) 2 SCC 433. As no substantial question of law arises in this appeal, the appeal is, accordingly, dismissed. V. KAMESWAR RAO, J MINI PUSHKARNA, J DECEMBER 01, 2025/sr Signed By:PRADEEP SHARMA Signing Date:03.12.2025 18:20:09 Signature Not Verified…