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“Section 153(1)(a)”

Section References (mined)Section 153Section 153(1)(a)182 judgments

The decision most relied on for Section 153(1)(a) is Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (3 SCC 1), cited in 267 judgments on BharatTax.

Leading authorities on Section 153(1)(a)

Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association
3 SCC 1 · 1992 · Reported
267
citing judgments

If an issue has been decided by a competent court or bench, and that decision remains undisturbed by a higher court, subsequent appeals on the same issue can be dismissed as being covered by the earlier judgment, underscoring judicial discipline.

CIT v. Godavari Devi Saraf
113 ITR 589 · 1978 · High Court
235
citing judgments

An Income-tax Tribunal, operating anywhere in the country, must respect and follow the law laid down by any High Court, even if it is a non-jurisdictional High Court, as long as there is no contrary decision from another High Court on that specific legal point. The law declared by such a High Court is considered the final law of the land for the Tribunal.

Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.
177 Taxmann.com 262 · 2025 · Supreme Court
216
citing judgments

The Supreme Court has not reached a majority verdict on whether the time spent in Dispute Resolution Panel (DRP) proceedings under Section 144C should be included within the overall limitation period prescribed by Section 153(3). Consequently, the legal position on the interplay between Sections 144C and 153 remains unresolved at the Supreme Court level.

(i) Sultana Begum v. Prem Chand Jain
1 SCC 373 · 1997 · Reported
187
citing judgments

A statute must be read as a whole, construing every clause with reference to its context and other provisions, to determine the legislature's real intention and ensure a consistent enactment. This principle, known as "ex visceribus actus," helps avoid inconsistencies within the law.

153 (Gujarat) 8 Shakti Karnawat v. ITO
296 ITR 90 · 2008 · High Court
171
citing judgments

A live link of third-party information can form the basis for reopening an assessment under Section 148, provided it contains material facts necessary for assessment. The Assessing Officer must demonstrate a "reason to believe" that income has escaped assessment, which can be satisfied by such information even if it pertains to other assessees or relates to accommodation entries.

Sultana Begum v. Prem Chand Jain
259 ITR 449 · 2003 · Supreme Court
147
citing judgments

Section 144C(4) uses a non-obstante clause to expedite the final assessment order, requiring the Assessing Officer to pass it immediately upon acceptance or lack of objection to the TPO's order, irrespective of broader time limits under Section 153.

CIT v. Lancy Constructions
237 Taxmann 728 · 2016 · High Court
146
citing judgments

A High Court's decision that approves an ITAT's ruling, which was based on another case, is considered in later judicial pronouncements concerning assessment proceedings.

State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd.
11 SCC 363 · 2007 · Reported
140
citing judgments

Statutory authorities must exercise their suo motu or revisional powers within a reasonable period, even if the governing statute does not prescribe a specific limitation period. What constitutes a 'reasonable period' depends on the nature of the statute, the rights and liabilities involved, and other relevant factors.

Judgments citing Section 153(1)(a)

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

Description End of the assessment year 2017-18 "Expiry of twenty-one months from the end of the assessment year" under Section 153(1) of the IT Act Reference made under Section 92CA(1) on 29.05.2019 and approved on 22.05.2019 The Assessing Officer ought to have passed the draft assessment ... order under Section 153(1) r.w.s 153(4) of the IT Act Date 31.03.2018 31.12.2019 31.12.2020 31.12.2020 Page 9 of 86 IT(TP)A Nos. 303 & 839/Bang/2022 6.2 The Ld.Sr.Counsel referred to section 3 of TOLA 2020 and submitted that, since passing the draft assessment order u/s. 153(1) r.w.s

M/S Jain Amar Clothing Pvt. Ltd., Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

account, other documents or any assets are requisitioned under section 132A after 31st March, 2003. There is a mandate to issue notices under section 153(1)(a) and assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

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

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

been made by disallowance has been made by the AO based on the seized material. based on the seized material. 16.4 The Section 153(1) starts with a non 16.4 The Section 153(1) starts with a non-obstante clause and disregards lause and disregards the normal provisions ... virtue of case of a search operation carried out u/s 132 of the Act. By virtue of clause (a) of section 153(1), the AO is required to issue notice requiring (a) of section 153(1), the AO is required to issue notice requiring (a) of section 153(1

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeal of the Revenue is dismissed whereas

ITA 1055/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153C

153C for AY 2010-11 that no addition or disallowance has been made by the AO based on the seized material. 16.4 The Section 153(1) starts with a non-obstante clause and disregards the normal provisions of the assessment prescribed under the Act in the case of a search ... operation carried out u/s 132 of the Act. By virtue of clause (a) of section 153(1), the AO is required to issue notice requiring the assessee to file the return of income for the six assessment years prior to date of search. The further consequences of a search carried

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-2, Faridabad

Appeal is partly allowed

ITA 2997/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Feb 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

notice u/s 153A of the Act. 2. That in any case and in any view of the matter, the assessment framed under section 153(1)(a) of the Act, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-2, Faridabad

Appeal is partly allowed

ITA 2996/DEL/2022[2011-12]Status: DisposedITAT Delhi21 Feb 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

notice u/s 153A of the Act. 2. That in any case and in any view of the matter, the assessment framed under section 153(1)(a) of the Act, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2994/DEL/2022[2008-09]Status: DisposedITAT Delhi21 Feb 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

notice u/s 153A of the Act. 2. That in any case and in any view of the matter, the assessment framed under section 153(1)(a) of the Act, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2814/DEL/2018[2012-13]Status: DisposedITAT Delhi21 Feb 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

notice u/s 153A of the Act. 2. That in any case and in any view of the matter, the assessment framed under section 153(1)(a) of the Act, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2813/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Feb 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

notice u/s 153A of the Act. 2. That in any case and in any view of the matter, the assessment framed under section 153(1)(a) of the Act, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2811/DEL/2018[2008-09]Status: DisposedITAT Delhi21 Feb 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

notice u/s 153A of the Act. 2. That in any case and in any view of the matter, the assessment framed under section 153(1)(a) of the Act, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts

Sh. Vibhav Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

account, other documents or any assets are requisitioned under section 132A after 31st March, 2003. There is a mandate to issue notices under section 153(1)(a) and assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which

Sh. Bipan Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

account, other documents or any assets are requisitioned under section 132A after 31st March, 2003. There is a mandate to issue notices under section 153(1)(a) and assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

account, other documents or any assets are requisitioned under section 132A after 31st March, 2003. There is a mandate to issue notices under section 153(1)(a) and assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

account, other documents or any assets are requisitioned under section 132A after 31st March, 2003. There is a mandate to issue notices under section 153(1)(a) and assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which

Sh. Akhil Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

account, other documents or any assets are requisitioned under section 132A after 31st March, 2003. There is a mandate to issue notices under section 153(1)(a) and assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which

Jai Shankar Srivastava, Gurgaon vs. DCIT, Central Circle- 18, New Delhi

ITA 7114/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2014-15 Jai Shankar Srivastava, Vs. Dcit Central Circle – 18 D-153, Pinnacle, Dlf New Delhi Phase-5, Gurgaon Haryana 122002 Pan No.Apqps0001J (Appellant) (Respondent) Appellant By None Respondent By Sh. Rohit Garg, Cit Dr Date Of Hearing: 13/12/2023 Date Of Pronouncement: 13/12/2023 Order Per N. K. Billaiya, Am:

Section 132Section 132(1)Section 132(1)(a)Section 143(2)Section 153(1)(a)Section 153ASection 2(24)(iv)Section 2(31)Section 2(45)Section 28

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH

Priti Milan Mehta, Mumbai vs. DCIT, Central Circle-1(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3177/MUM/2022[2008-09]Status: DisposedITAT Mumbai31 Oct 2023AY 2008-09

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 132Section 153ASection 153BSection 68

Sadana Electric Company vs. Commissioner of Income Tax and another ITA No.167 2008 , 152(2A), identical facts were dealt wherein Court held that section 153(1)(a) reads that no order of assessment shall be made u/s 143 or Section 144 at any time after expiry of two years from

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

Statute does not provide any limitation for such order in para 6 as under, time limit for completing the assessment as per Section 153(1)(a) is two years from the end of the assessment year in which the income was first assessable which was considered as reasonable period

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipu

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

Statute does not provide any limitation for such order in para 6 as under, time limit for completing the assessment as per Section 153(1)(a) is two years from the end of the assessment year in which the income was first assessable which was considered as reasonable period

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5

Statute does not provide any limitation for such order in para 6 as under, time limit for completing the assessment as per Section 153(1)(a) is two years from the end of the assessment year in which the income was first assessable which was considered as reasonable period