“Section 153(1)”

Section References (mined)Section 153Section 153(1)694 judgments

The decision most relied on for Section 153(1) 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)

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)

Pioneer India Electronics Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 2969/DEL/2017[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 92C

statutory time limit for making the assessment. In this appeal, due date for completion of the draft assessment under third proviso of section 153(1) of the Act was 31st March, 2013 and the time limit for passing an order under section 92CA(3) of the Act was two months ... passed u/s.92CA(3) of the Act is barred by limitation by one day. The period of limitation for passing the assessment order under section 153(1) of the Act (i.e. 3 years from the end of AY) and the time limit for passing the order under section 92CA

Loreal India Private Limited, Mumbai vs. ITO, Mumbai

In the result, ground no. 25 to 35 including 27(a) are allowed for statistical purpose

ITA 6623/MUM/2024[2021-22]Status: DisposedITAT Mumbai18 Sept 2025AY 2021-22

Bench: Shri Pawan Singh& Smt.Renu Jauhri(Physical Hearing)

Section 143(3)Section 144BSection 254(1)Section 4Section 92Section 928Section 92C

under Section 143(3) read with Section 144C(3) of the Act is barred by limitation in view the provisions of Section 153(1) of the Act; C Adjustment under section 143(1)(a) 25. The learned AO erred in holding that even after the assessment proceedings have culminated ... year is followed, the assessee would not press ground no. 24 which relates to passing the assessment order beyond the limitation prescribed in section 153(1) of Income Tax Act. 4. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue

Elentee Co. Ltd., Korea vs. DCIT, International Taxation, Noida

In the result, Appeal of the Assessee is partly allowed

ITA 972/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Aug 2025AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Eleentec Co. Ld. Vs. Deputy/Assistant 37 Samsung-Ro268 Beon-Gil Director Of Income Tax, Yeongtong-Gu, Gyeonggi Do International Taxation, Republic Of Korea Noida, Uttar Pradesh Pan: Aafce6530P Appellant Respondent Assessee By Sh. Himanshu S. Sinha, Adv, Sh. Prashant Mehar Chandani, Adv& Sh. Jainender Singh Kataria, Adv Revenue By Sh. M.S. Nethrapal, Cit Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 28/08/2025

Section 143(3)Section 144C(13)Section 153(1)

erred in passing the assessment order dated January 20, 2025, beyond the prescribed limitation period under Section 153(1) of the Income-tax Act, 1961, rendering the order void ab initio. 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in attributing

Ambattur Clothing Limited, Chennai vs. DCIT Company Circle 1(1), Chennai

ITA 1957/CHNY/2017[2013-14]Status: DisposedITAT Chennai31 Jul 2025AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1957/Chny/2017 निर्धारण वर्ष / Assessment Year: 2013-14 M/S. Ambattur Clothing Ltd [Now Demerged & Known As M/S. Ambattur Fashion India Pvt. Ltd.] No.86/E-2, Ambattur Industrial Estate Ambattur, Chennai– 600 058. (Pan:Aaaca-4127-D) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement The Deputy Commissioner Of Vs. Income-Tax, Corporate Circle -1(1), Chennai. (प्रत्यर्थी/Respondent) Shri. Sp Chidambaram, Advocate. Mr. Arv Sreenivasan, Cit. 09.07.2025 31.07.2025 आदेश /Order Per S. R. Raghunatha, Am : The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Dated 21.06.2017 Of The Deputy Commissioner Of Income Tax, Corporate Circle 1(1) For The Assessment Year 2013-14 Passed In Compliance To Directions Of Dispute Resolution Panel-2, Bengaluru (Drp) Vide Order Dated 11.05.2017. 2. The Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Business Of Manufacturing & Sale Of Readymade Garments To Ae & Non- Ae'S. The Assessee Filed Its Return Of Income For The A.Υ.2013-14 On 30.11.2013 Declaring A Total Income Of Rs.11,57,20,670/-. The Case Was Selected For Scrutiny Through Cass & Accordingly Statutory Notices Were Issued To The Assessee. A :-2-:

Section 92C

आयकर अपीलीय अधिकरण,‘□□' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं

Mitsui Mining and Smelting Company Limited, Tokyo Japan vs. Assistant Commissioner of Income Tax - Circle 2(2)(1), Civic Centre, Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1407/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Jul 2025AY 2022-23

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI

Infinity Cars Private Limited, Mumbai vs. PCIT03 Central Mumbai, Mumbai

In the result, the appeal is allowed

ITA 2369/MUM/2025[2019-20]Status: DisposedITAT Mumbai21 Jul 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarinfinity Cars Private V/S. Principal Commissioner Of Limited, 12/A, 1St Floor, बनाम Income Tax– 03 Central, Lotus Cinema Bldg., Worli Mumbai, Room No. 441, 4 Th S.O. Mumbai - 400 018, Floor, Kautilya Bhavan, C-41 To Maharashtra C-43, G-Block, Bandra Kurla Complex, Bandra (East),Mumbai - 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabci5671H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhupendra Shah,ARFor Respondent: Mr.R.A. Dhyani, (CIT-DR)

Section 153ASection 153CSection 263

assessment years covered under Section 153A of the Income-tax Act stand abated cannot be accepted. Similarly on annulment of assessment made under Section 153(1) what stands revived is the pending assessment/reassessment proceedings which stood abated as per section 153A(1). 11. In the present case, as contended ... search or exercise of power of requisition, assessment in furtherance thereof is contemplated. 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 such search