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“Section 153(5)”

Section References (mined)Section 153Section 153(5)44 judgments

The decision most relied on for Section 153(5) is MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7 (6 SCC 312), cited in 138 judgments on BharatTax.

Leading authorities on Section 153(5)

MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7
6 SCC 312 · 2012 · Reported
138
citing judgments

Where proceedings are initiated under Section 147, but the assessment is completed under Section 143(3), it is not a prerequisite that the assessee must have filed a return under Section 139.

VVF Ltd. v. DCIT I (supra) and DCIT Vs. Tech Mahindra Ltd.
46 SOT 141 · 2011 · ITAT
54
citing judgments

The Arm's Length Price for loans advanced to Associate Enterprises must be determined by the rate of interest prevalent in the country where the loan is received or consumed, taking into account the currency of the loan.

Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT
85 ITD 478 · 2003 · ITAT
44
citing judgments

Payments for transponder services do not constitute payment for the use of equipment and therefore do not qualify as royalty income under section 9(1)(vi) of the Income-tax Act for a non-resident. The use of satellite transponder services by broadcasters is not considered the use of equipment.

Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation)
39 Taxmann.com 70 · 2013 · High Court
43
citing judgments

The case establishes that in the modern virtual world, an entity's virtual presence, rather than just physical presence, is key to determining its operational extent, especially when equipment is placed at customer premises. This principle guides the characterization of payments to non-residents, often as royalty, attracting withholding tax under Section 195, considering statutory explanations for deemed accrual of income.

Poompuhar Shipping Corporation Ltd. v. ITO
360 ITR 257 · 2014 · High Court
39
citing judgments

The 'use or right to use' of an asset, which is a condition for royalty income, is satisfied when possession and control are given to the hirer for their beneficial use, even if the owner retains ultimate ownership.

Bharti Airtel Ltd. v. ITO
178 TTJ 708 · 2016 · ITAT
38
citing judgments

Payments made for interconnect usage charges to foreign telecom operators are not considered 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, nor are they subject to tax withholding under Section 195 of the Act.

ACIT v. Vijay Television (P.) Ltd.
95 Taxmann.com 101 · 2018 · High Court
30
citing judgments

A jurisdictional defect cannot be rectified by a corrigendum, and mistakes in assessment orders must be faced by the concerned party.

WIPRO Ltd. v. ITO
86 ITD 407 · 2003 · ITAT
24
citing judgments

Consideration paid for the 'use' or 'right to use' equipment is taxable as royalty, even if there is no actual present use, as the right to use in the future triggers the royalty clause.

Judgments citing Section 153(5)

Tiruchangodu Ramasamy Khannaiyann Sarasuwathi, Coimbatore vs. DCIT, Central Circle-1, Coimbatore

ITA 3135/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Mar 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 142A(6)Section 143(3)Section 234ASection 250Section 50CSection 56(2)(vii)

Bench of this Tribunal in the case of Rajni Arvind Birla v ITO in ITA No.930/Ahd/2025 wherein it was held as under: “23. Section 153(5) read with Explanation 1(iii) provides that the period commencing from the date of reference to the Valuation Officer to the date of receipt

Lic Housing Finance Limited, Mumbai vs. ACIT, Mumbai

Appeals of the assessee are allowed

ITA 6974/MUM/2024[2007-08]Status: DisposedITAT Mumbai12 Feb 2026AY 2007-08

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

support the claim of the assessee for interest on such delayed refund. It has also been pointed out that in terms of section 153(5) of the Act, a time line of three months has been prescribed under the Act for passing OGE to appeal order. Further, sub section

Lic Housing Finance Ltd, Mumbai vs. ACIT, Mumbai

Appeals of the assessee are allowed

ITA 6973/MUM/2024[2006-07]Status: DisposedITAT Mumbai12 Feb 2026AY 2006-07

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

support the claim of the assessee for interest on such delayed refund. It has also been pointed out that in terms of section 153(5) of the Act, a time line of three months has been prescribed under the Act for passing OGE to appeal order. Further, sub section

Lic Housing Finance Ltd, Mumbai vs. ACIT, Mumbai

In the result, all the aforesaid appeals of the assessee are allowed

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

support the claim of the assessee for interest on such delayed refund. It has also been pointed out that in terms of section 153(5) of the Act, a time line of three months has been prescribed under the Act for passing OGE to appeal order. Further, sub section

Mrs. Archana Anil Chechani, Jalna vs. ACIT Central Circle-1, Aurangabad

In the result, the appeal of the assessee is dismissed

ITA 1203/PUN/2024[2012-13]Status: DisposedITAT Pune28 Nov 2025AY 2012-13

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: N O N EFor Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 144Section 147Section 148Section 254Section 68

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA

Scholars Education Trust of India, Jaipur vs. CIT Exemption, Jaipur

In the result, appeal of the assessee is allowed

ITA 1225/JPR/2025[2013-14]Status: DisposedITAT Jaipur12 Nov 2025AY 2013-14
For Appellant: Shri Mahesh Kumar, C.AFor Respondent: Shri Rajesh Ojha, CIT
Section 10Section 10(23)(vi)Section 11(5)Section 13(1)Section 13(3)Section 153(5)Section 2(41)

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4633/MUM/2025[2021-22]Status: DisposedITAT Mumbai03 Sept 2025AY 2021-22

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

amount, despite the fact that the order giving effect to the Ld. CIT(A) decision was passed beyond the prescribed time limit under section 153(5) of the Act. 2. He failed to appreciate and ought to have held that the Appellant is eligible for interest under section 244A ... under section 244A(1A) on refund for the period beginning from the date following the date of expiry of the time allowed under section 153(5) to the date of actual receipt of refund. 4. The Appellant prays that the AO be directed to grant further interest under section 244A

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4632/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Sept 2025AY 2020-21

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

amount, despite the fact that the order giving effect to the Ld. CIT(A) decision was passed beyond the prescribed time limit under section 153(5) of the Act. 2. He failed to appreciate and ought to have held that the Appellant is eligible for interest under section 244A ... under section 244A(1A) on refund for the period beginning from the date following the date of expiry of the time allowed under section 153(5) to the date of actual receipt of refund. 4. The Appellant prays that the AO be directed to grant further interest under section 244A

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4631/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Sept 2025AY 2020-21

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

amount, despite the fact that the order giving effect to the Ld. CIT(A) decision was passed beyond the prescribed time limit under section 153(5) of the Act. 2. He failed to appreciate and ought to have held that the Appellant is eligible for interest under section 244A ... under section 244A(1A) on refund for the period beginning from the date following the date of expiry of the time allowed under section 153(5) to the date of actual receipt of refund. 4. The Appellant prays that the AO be directed to grant further interest under section 244A

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4630/MUM/2025[2018-19]Status: DisposedITAT Mumbai03 Sept 2025AY 2018-19

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

amount, despite the fact that the order giving effect to the Ld. CIT(A) decision was passed beyond the prescribed time limit under section 153(5) of the Act. 2. He failed to appreciate and ought to have held that the Appellant is eligible for interest under section 244A ... under section 244A(1A) on refund for the period beginning from the date following the date of expiry of the time allowed under section 153(5) to the date of actual receipt of refund. 4. The Appellant prays that the AO be directed to grant further interest under section 244A

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4629/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Sept 2025AY 2016-17

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

amount, despite the fact that the order giving effect to the Ld. CIT(A) decision was passed beyond the prescribed time limit under section 153(5) of the Act. 2. He failed to appreciate and ought to have held that the Appellant is eligible for interest under section 244A ... under section 244A(1A) on refund for the period beginning from the date following the date of expiry of the time allowed under section 153(5) to the date of actual receipt of refund. 4. The Appellant prays that the AO be directed to grant further interest under section 244A

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2 3 1, Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4628/MUM/2025[2015-16]Status: DisposedITAT Mumbai03 Sept 2025AY 2015-16

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

amount, despite the fact that the order giving effect to the Ld. CIT(A) decision was passed beyond the prescribed time limit under section 153(5) of the Act. 2. He failed to appreciate and ought to have held that the Appellant is eligible for interest under section 244A ... under section 244A(1A) on refund for the period beginning from the date following the date of expiry of the time allowed under section 153(5) to the date of actual receipt of refund. 4. The Appellant prays that the AO be directed to grant further interest under section 244A

Hitachi Astemo Haryana Private Limited, Faridabad vs. Assistant Commissioner of Income Tax, Delhi

In the result, the Appeal of the Assessee is allowed

ITA 3353/DEL/2024[AY 2018-19]Status: DisposedITAT Delhi03 Sept 2025

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Hitachi Astemo Haryana Private Vs Assistant Commissioner Limited Of Income Tax, Circle Plot No. 23-32, Sector-58, 10(1), C. R. Building, Behind Jcb India Ltd, Ito, Ip Estate, Faridabad, Haryana, India New Delhi Pan: Aabce5725G Appellant Respondent Assessee By Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit- Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 03 /09/2025 Order Per Yogesh Kumar, U.S. Jm: This Appeal Is Filed By The Assessee Pertaining To Assessment

Section 143(3)Section 144C(13)Section 153(5)Section 254Section 270ASection 92C

assessment order giving effect to Hon'ble ITAT's direction has been issued beyond the statutory timeline prescribed under Section 153(5) of the Act and consequently, the assessment order is invalid and time barred. 2 Hitachi Astemo Haryana Pvt. Ltd. Vs. ACIT 2. Without prejudice to other grounds ... Counsel for the Assessee vehemently submitted that the impugned order dated 23/05/2024 has been passed in violation of provision of Section 153(5) of the Act, wherein the A.O. should have passed the order on or before three months from the end of the month in which the order

Viacom 18 Media Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 16(1), Mumbai

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 1002/MUM/2025[2012-13]Status: DisposedITAT Mumbai23 May 2025AY 2012-13

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 143(3)Section 153(5)Section 244Section 244ASection 244A(1)(a)

have been granted by 31/03/2022 i.e., within 3 months from the date of receipt of the order passed by this Tribunal, as per section 153(5) of the Act. It was submitted that, the Ld.AO passed the OGE on 22/06/2024 which is inadvertently dated 06/12/2023. The assessee submitted that

Puranmal Delhiwala, Wadala, Mumbai vs. ITO Ward 23(2)(6), Mumbai

In the result, the appeal is partly allowed

ITA 3785/MUM/2024[1993-94]Status: DisposedITAT Mumbai21 May 2025AY 1993-94

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Respondent by
Section 143(3)Section 154Section 244(1)Section 244ASection 244A(1)Section 254

present case as the order giving effect to the Tribunal's order has been passed within the period as prescribed by section 153(5). In the present case, since there has been considerable delay of almost 27 months after the determination of the refund, it is submitted that the assessee

Pfizer Limited, Mumbai-400051 vs. The Principal Commissioner of Income Tax -6, Mumbai-400020

In the result, appeal is dismissed as withdrawn

ITA 1388/MUM/2022[2017-18]Status: HeardITAT Mumbai13 May 2025AY 2017-18

Bench: Shri Saktijit Dey, V.P. & Shri Bijayananda Pruseth, Am

For Respondent: Shri R.A. Dhyani, CIT (DR)
Section 153(5)Section 263

PCIT challenged in the present appeal. The Appellant believes that aforesaid order is barred by limitation as per the provisions of section 153(5) of the Act. In view of the above, we request your Honours to grant us leave to pursue an appeal (on the issue of limitation) against

Sri Maharaja Refineries, Erode vs. ACIT, Circle-I, Erode

ITA 1956/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.1955 & 1956/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2013-14 & 2014-15) Sri Maharaja Refineries, # 128, Bhavani Road, Erode-638 004. Vs The Assistant Commissioner Of Income-Tax, Circle-1, Erode. Pan: Aaffs-8491-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Appellant By प्रत्यर्थीकीओरसे/Respondent By : Mr. S.Sridhar, Advocate (Erode) : Mr. R.Clement Ramesh Kumar, Cit & Ms.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 19.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 07.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)] Both Dated 07.06.2024 For

For Respondent: Mr. S.Sridhar, Advocate (Erode)
Section 143(2)Section 143(3)Section 153(5)Section 40A(2)Section 40A(2)(a)Section 40A(2)(b)Section 92

grossly erred in upholding the Assessment Order passed by the Assessing Officer, when it is passed beyond the time limit mentioned in Section 153(5), more particularly when its Second Proviso does not apply to the present case. 5. Without prejudice, the CIT (A) erred in not considering the violation ... provisions. We order so.” 6. In a set aside proceedings, the assesse has raised the following legal issue: "Your attention is invited to Section 153(5) of the IT Act and as per which the time limit to pass an order had already expired, If the first proviso to Section

Sri Maharaja Refineries, Erode vs. ACIT, Circle-1, Erode

ITA 1955/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.1955 & 1956/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2013-14 & 2014-15) Sri Maharaja Refineries, # 128, Bhavani Road, Erode-638 004. Vs The Assistant Commissioner Of Income-Tax, Circle-1, Erode. (प्रत्यर्थी/Respondent) Pan: Aaffs-8491-N (अपीलार्थी/Appellant) अपीलार्थीकीओरसे / Appellant By : Mr. S.Sridhar, Advocate (Erode) प्रत्यर्थीकीओरसे/Respondent By : Mr. R.Clement Ramesh Kumar, Cit & Ms.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 19.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 07.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)] Both Dated 07.06.2024 For

For Appellant: Mr. S.Sridhar, Advocate (Erode)For Respondent: Mr. R.Clement Ramesh Kumar
Section 143(2)Section 143(3)Section 153(5)Section 40A(2)Section 40A(2)(a)Section 40A(2)(b)Section 92

grossly erred in upholding the Assessment Order passed by the Assessing Officer, when it is passed beyond the time limit mentioned in Section 153(5), more particularly when its Second Proviso does not apply to the present case. 5. Without prejudice, the CIT (A) erred in not considering the violation ... provisions. We order so." 6. In a set aside proceedings, the assesse has raised the following legal issue: "Your attention is invited to Section 153(5) of the IT Act and as per which the time limit to pass an order had already expired, If the first proviso to Section

Assistant Commissioner of Incometax, Mumbai vs. Viacom18 Media Pvt Ltd, Mumbai

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

ITA 4658/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Jan 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Ms. Moksha Mehta
Section 153(5)Section 244A

provided to the assessee on 14.10.2022 via e provided to the assessee on 14.10.2022 via e-mail mail. As per the provisions of section 153(5) of the Act, t s of section 153(5) of the Act, the Assessing Officer he Assessing Officer is mandated to give effect ... Section Hon'ble ITAT's order dated 03.09.2021, the provisions of Section Hon'ble ITAT's order dated 03.09.2021, the provisions of Section 153(5) are very clear that the order giving effect to such ITAT's 153(5) are very clear that the order giving effect to such ITAT

Viacom 18 Media Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-16(1), Mumbai

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

ITA 4608/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Jan 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Ms. Moksha Mehta
Section 153(5)Section 244A

provided to the assessee on 14.10.2022 via e provided to the assessee on 14.10.2022 via e-mail mail. As per the provisions of section 153(5) of the Act, t s of section 153(5) of the Act, the Assessing Officer he Assessing Officer is mandated to give effect ... Section Hon'ble ITAT's order dated 03.09.2021, the provisions of Section Hon'ble ITAT's order dated 03.09.2021, the provisions of Section 153(5) are very clear that the order giving effect to such ITAT's 153(5) are very clear that the order giving effect to such ITAT