What is Saksham Commodities Ltd. v. Income Tax Officer authority for?

Recording satisfaction under Section 153C for initiating proceedings against a third person is not a mechanical exercise; it requires a finding that seized material has a direct bearing on the third person's income, and improper satisfaction vitiates the assessment. Abatement under the second proviso to Section 153A is an inevitable consequence of a search, irrespective of the Assessing Officer's opinion on the material's impact.

Which sections of the Income Tax Act does Saksham Commodities Ltd. v. Income Tax Officer come up under?

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

Saksham Commodities Ltd. v. Income Tax Officer (161 Taxmann.com 485)

Q: How many judgments cite Saksham Commodities Ltd. v. Income Tax Officer?

196 judgments on BharatTax cite Saksham Commodities Ltd. v. Income Tax Officer (161 Taxmann.com 485), spanning 2024 to 2026.

DCIT., Central Circle-1(3), Hyderabad vs. Light House Movie Makers LLP, Hyderabad

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

ITA 319/HYD/2024[2020-21]Status: DisposedITAT Hyderabad24 Dec 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं / Ita No.297/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2015-16) Vs. Dy. Commissioner Of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) Shri Atchi Reddy Kovvuri, Hyderabad Pan: Adopk6018R (Respondent) आ.अपी.सं / Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2019-20 & 2020-21) Vs. M/S. Light House Movie Makers Llp, Hyderabad. Dy. Commissioner Of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) Pan: Aagfl8979H (Respondent) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: सुनवाई की तारीख /Date Of Hearing: घोषणा की तारीख / Pronouncement: Shri A. Srinivas, C.A. Smt. U Mini Chandran, Cit-Dr 18/11/2025 24/12/2025 आदेश/Order Per Manjunatha G, A.М. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

Section 132Section 139Section 142(1)Section 153C

…sment year and arrive at a conclusion that information contained in the said material has a bearing on the determination of income of a particular assessment year, as held by the Hon'ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Del), wherein it has been clearly held that the satisfaction notes would have to evidence a formation of opinion that the material is likely to be incriminating for more than a singular assessment year and warranting proceedings under section 153C for the assessment years in addition to those to which the material may be directly relatable. A simi…

DCIT., Central Circle-1(3), Hyderabad vs. Light House Movie Makers LLP, Hyderabad

In the result, both the appeals filed by the revenue are dismissed

ITA 318/HYD/2024[2019-20]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR

Section 132Section 139Section 142(1)Section 153C

…ssment year and arrive at a conclusion that information contained in the said material has a bearing on the determination of income of a particular assessment year, as held by the Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Del), wherein it has been clearly held that the satisfaction notes would have to evidence a formation of opinion that the material is likely to be incriminating for more than a singular assessment year and warranting proceedings under section 153C for the assessment years in addition to those to which the material may be directly relatable. A simi…

DCIT., Central Circle-1(3), Hyderabad vs. Atchi Reddy Kovuuri, Hhyderabad

In the result, both the appeals filed by the revenue are dismissed

ITA 297/HYD/2024[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR

Section 132Section 139Section 142(1)Section 153C

…ssment year and arrive at a conclusion that information contained in the said material has a bearing on the determination of income of a particular assessment year, as held by the Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Del), wherein it has been clearly held that the satisfaction notes would have to evidence a formation of opinion that the material is likely to be incriminating for more than a singular assessment year and warranting proceedings under section 153C for the assessment years in addition to those to which the material may be directly relatable. A simi…

Deputy Commissioner of Income Tax, Central Circle-2, Nashik vs. Abhayraj Fattehraj Chordiya, C/O Laxmi Oil Mil

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Central Circle – 2, Abhayraj Fattehraj Chordiya Nashik C/o Laxmi Oil Mill Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) CO No.36/PUN/2024 Assessment Year : 2014-15 Abhayraj Fattehraj Chordiya DCIT, Central Circle – 2, C/o Laxmi Oil Mill Nashik Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) Assessee by : Shri Jayant R Bhatt Department by : Shri Amol Khairnar CIT-DR Da…