← All Phrases

“Section 153(3)”

Section References (mined)Section 153Section 153(3)206 judgments

The decision most relied on for Section 153(3) is Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. (445 ITR 537), cited in 269 judgments on BharatTax.

Leading authorities on Section 153(3)

Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.
445 ITR 537 · 2022 · High Court
269
citing judgments

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

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.

Income Tax v. Institute of Banking Personnel Selection (IBPS)
131 Taxmann 386 · 2003 · High Court
188
citing judgments

The Income Tax Act, 1961, does not permit the carry forward of excess expenditure of a charitable trust to be set off against future surpluses, as such trusts are governed by a self-contained code under Sections 11 to 13, not the head 'Profits and Gains of Business'. However, depreciation on fixed assets is allowable to a charitable institution registered under section 12A.

(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.

CIT (Central) v. Kabul Chawla
2015 SCC OnLine DEL 11555 · 2015 · Reported
186
citing judgments

No addition can be made in respect of a completed assessment in the absence of incriminating material, especially when considering the object and purpose of Section 153-A.

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.

Judgments citing Section 153(3)

M/S. Patel Madhavlal Maganlal & Co., Surat vs. The DCIT, Central Circle-2, Surat

In the result, all the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

ITA 184/SRT/2022[2020-21]Status: DisposedITAT Surat30 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 48 & 50/Srt/2022 (Ay: 2018-19 & 2019-20) (Hearing In Physical Court) Assistant Commissioner M/S Patel Madhavlal Maganlal & Co., Of Income Tax, 3/139, Parsi Sheri Navapura, Vs. Central Circle-2, Surat-395003. Surat. Pan: Aadfp 2740 F Appellant Respondednt

Section 127Section 131Section 132Section 153ASection 254(1)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI

Bhagwati Suresh Modi, Palanpur vs. ITO, Int Tax Ward-3(2)(1), Mumbai

In the result, all fourteen appeals filed by the assessee are allowed

ITA 747/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Apr 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Kishor R. Gheewala, ARFor Respondent: Shri Purushottam Tripuri, CIT DR
Section 132Section 139Section 143(3)Section 144Section 144CSection 153(3)Section 153CSection 69

satisfaction note by the Income Tax Officer (IT) 3(2)(1), Mumbai was recorded on 31st March, 2021 and respective notice under Section 153(3) of the Act were issued to the assessee for A.Y. 2008-09 to A.Y. 2017-18. 06. For A.Y. 2008-09 , assessee has not filed

Bhagwati Suresh Modi, Palanpur vs. ITO, Int Tax Ward-3(2)(1), Mumbai

In the result, all fourteen appeals filed by the assessee are allowed

ITA 746/MUM/2023[2013-14]Status: DisposedITAT Mumbai28 Apr 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Kishor R. Gheewala, ARFor Respondent: Shri Purushottam Tripuri, CIT DR
Section 132Section 139Section 143(3)Section 144Section 144CSection 153(3)Section 153CSection 69

satisfaction note by the Income Tax Officer (IT) 3(2)(1), Mumbai was recorded on 31st March, 2021 and respective notice under Section 153(3) of the Act were issued to the assessee for A.Y. 2008-09 to A.Y. 2017-18. 06. For A.Y. 2008-09 , assessee has not filed

Bhagwati Suresh Modi, Palanpur vs. ITO, Int Tax Ward-3(2)(1), Mumbai

In the result, all fourteen appeals filed by the assessee are allowed

ITA 745/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Apr 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Kishor R. Gheewala, ARFor Respondent: Shri Purushottam Tripuri, CIT DR
Section 132Section 139Section 143(3)Section 144Section 144CSection 153(3)Section 153CSection 69

satisfaction note by the Income Tax Officer (IT) 3(2)(1), Mumbai was recorded on 31st March, 2021 and respective notice under Section 153(3) of the Act were issued to the assessee for A.Y. 2008-09 to A.Y. 2017-18. 06. For A.Y. 2008-09 , assessee has not filed

Bhagwati Suresh Modi, Palanpur vs. ITO, Int Tax Ward-3(2)(1), Mumbai

In the result, all fourteen appeals filed by the assessee are allowed

ITA 744/MUM/2023[2010-12]Status: DisposedITAT Mumbai28 Apr 2023AY 2010-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Kishor R. Gheewala, ARFor Respondent: Shri Purushottam Tripuri, CIT DR
Section 132Section 139Section 143(3)Section 144Section 144CSection 153(3)Section 153CSection 69

satisfaction note by the Income Tax Officer (IT) 3(2)(1), Mumbai was recorded on 31st March, 2021 and respective notice under Section 153(3) of the Act were issued to the assessee for A.Y. 2008-09 to A.Y. 2017-18. 06. For A.Y. 2008-09 , assessee has not filed

Bhagwati Suresh Modi, Palanpur vs. ITO, Int Tax Ward-3(2)(1), Mumbai

In the result, all fourteen appeals filed by the assessee are allowed

ITA 743/MUM/2023[2009-10]Status: DisposedITAT Mumbai28 Apr 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Kishor R. Gheewala, ARFor Respondent: Shri Purushottam Tripuri, CIT DR
Section 132Section 139Section 143(3)Section 144Section 144CSection 153(3)Section 153CSection 69

satisfaction note by the Income Tax Officer (IT) 3(2)(1), Mumbai was recorded on 31st March, 2021 and respective notice under Section 153(3) of the Act were issued to the assessee for A.Y. 2008-09 to A.Y. 2017-18. 06. For A.Y. 2008-09 , assessee has not filed

Bhagwati Suresh Modi, Palanpur vs. ITO, Int Tax Ward-3(2)(1), Mumbai

In the result, all fourteen appeals filed by the assessee are allowed

ITA 742/MUM/2023[2008-09]Status: DisposedITAT Mumbai28 Apr 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Kishor R. Gheewala, ARFor Respondent: Shri Purushottam Tripuri, CIT DR
Section 132Section 139Section 143(3)Section 144Section 144CSection 153(3)Section 153CSection 69

satisfaction note by the Income Tax Officer (IT) 3(2)(1), Mumbai was recorded on 31st March, 2021 and respective notice under Section 153(3) of the Act were issued to the assessee for A.Y. 2008-09 to A.Y. 2017-18. 06. For A.Y. 2008-09 , assessee has not filed

Bhagwati Suresh Modi, Palanpur vs. ITO, Int Tax Ward 3(2)(1), Mumbai

In the result, all fourteen appeals filed by the assessee are allowed

ITA 3075/MUM/2022[2011-12]Status: DisposedITAT Mumbai28 Apr 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Kishor R. Gheewala, ARFor Respondent: Shri Purushottam Tripuri, CIT DR
Section 132Section 139Section 143(3)Section 144Section 144CSection 153(3)Section 153CSection 69

satisfaction note by the Income Tax Officer (IT) 3(2)(1), Mumbai was recorded on 31st March, 2021 and respective notice under Section 153(3) of the Act were issued to the assessee for A.Y. 2008-09 to A.Y. 2017-18. 06. For A.Y. 2008-09 , assessee has not filed

Bholaram Malviya, Mumbai vs. Income Tax Officer W-16(1)|(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5965/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Apr 2023AY 2013-14
For Appellant: Shri Neeraj ManglaFor Respondent: Smt. Vranda U. Matkari (sr. AR)

Supreme Court in the case of Rajinder Nath v. CIT , where the Supreme Court categorically observed that the expressions "finding" and "direction", in Section 153(3) were limited in meaning. The Supreme Court observed that a finding given in an appeal, revision or reference, arising out of assessment must

DCIT Circle-20(1), New Delhi vs. Planetcast Technologies Ltd (Formely Known As Essel Shyam Technologies Ltd.), New Delhi

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 8519/DEL/2019[2004-05]Status: DisposedITAT Delhi03 Mar 2023AY 2004-05

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. K. K. Mishra, Sr. DR
Section 153Section 153(3)Section 153(6)Section 250Section 254Section 260Section 262Section 263Section 264

ITAT to the AO to pass a speaking order after giving a reasonable opportunity to assessee which is covered in the proviso of Section 153(3) i.e. time limit for completion of set aside proceedings was none months from the end of the financial year in which order

Sh. Joginder Singh S/O. Sh. Gurdial Singh, Bathinda vs. Income Tax Officer, Bathinda

Appeal of the assessee is disposed of in the terms indicated as above

ITA 198/ASR/2019[2009-10]Status: DisposedITAT Amritsar28 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 147Section 148Section 149Section 150Section 153(3)

Apex Court has discussed the expression of "finding" and "direction" as under:- "The expressions "finding" and "direction" in section 153(3) are limited in meaning. A finding given in an appeal, revision or reference arising out of an assessment must be a finding necessary for the disposal of the particular

Sai Shraddha Enterprises, Palghar vs. ACIT CC-3, Thane

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

ITA 1807/MUM/2020[2014-15]Status: DisposedITAT Mumbai29 Dec 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. H.N. Singh, CIT (DR)
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153(3)Section 153C

assessment years. The additional ground is as under:- “On the facts in law, the learned Assessing Officer erred in invoking the provisions of Section 153(3) of the Income-tax Act, 1961 for framing the assessment under Section 143(3) read with section 153C of the Income

Sai Shraddha Enterprises, Palghar vs. ACIT CC-3, Thane

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

ITA 1805/MUM/2020[2013-14]Status: DisposedITAT Mumbai29 Dec 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. H.N. Singh, CIT (DR)
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153(3)Section 153C

assessment years. The additional ground is as under:- “On the facts in law, the learned Assessing Officer erred in invoking the provisions of Section 153(3) of the Income-tax Act, 1961 for framing the assessment under Section 143(3) read with section 153C of the Income

Sai Shraddha Enterprises, Palghar vs. ACIT CC-3, Thane

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

ITA 1804/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Dec 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. H.N. Singh, CIT (DR)
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153(3)Section 153C

assessment years. The additional ground is as under:- “On the facts in law, the learned Assessing Officer erred in invoking the provisions of Section 153(3) of the Income-tax Act, 1961 for framing the assessment under Section 143(3) read with section 153C of the Income

Sai Shraddha Enterprises, Mumbai vs. ACIT CC-3, Thane

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

ITA 1803/MUM/2020[2011-12]Status: DisposedITAT Mumbai29 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. H.N. Singh, CIT (DR)
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153(3)Section 153C

assessment years. The additional ground is as under:- “On the facts in law, the learned Assessing Officer erred in invoking the provisions of Section 153(3) of the Income-tax Act, 1961 for framing the assessment under Section 143(3) read with section 153C of the Income

ITO TDS Ward, Tirupur vs. Shanthi Fortune (India) Pvt. Ltd., Tirupur

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

ITA 2557/CHNY/2018[2009-10]Status: DisposedITAT Chennai30 Nov 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2385/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Shanthi Fortune (India) Vs. The Assistant Commissioner Of Private Limited, Income Tax, Door No. 38, Trichy Road, Tds Circle, Coimbatore. Palladam 641 664. [Pan: Aajcs4289D] आयकर अपील सं./I.T.A. No.2557/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 88/Chny/2019 [In I.T.A. No.2557/Chny/2018] The Income Tax Officer, Vs. M/S. Shanthi Fortune (India) Tds Ward, No. 121, Private Limited, Sixty Feet Road, Tirupur 641 602. Door No. 38, Trichy Road, Palladam 641 664. (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri N Arjun Raj, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore, Dated 25.06.2018 Relevant To The Assessment

For Appellant: Shri N Arjun Raj, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153(3)Section 254

merely procedural is to be construed as retrospective. 2.4 Therefore, the learned Commissioner (Appeals) is wrong in not considering the limitation as per section 153 (3) in proper perspective. For the aforesaid additional ground, of appeals hereinabove and that may be adduced at the time of hearing, it is prayed

Shanthi Fortune (India) Private Limited, Tirupur vs. ACIT TDS Circle, Coimbatore

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

ITA 2385/CHNY/2018[2009-10]Status: DisposedITAT Chennai30 Nov 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2385/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Shanthi Fortune (India) Vs. The Assistant Commissioner Of Private Limited, Income Tax, Door No. 38, Trichy Road, Tds Circle, Coimbatore. Palladam 641 664. [Pan: Aajcs4289D] आयकर अपील सं./I.T.A. No.2557/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 88/Chny/2019 [In I.T.A. No.2557/Chny/2018] The Income Tax Officer, Vs. M/S. Shanthi Fortune (India) Tds Ward, No. 121, Private Limited, Sixty Feet Road, Tirupur 641 602. Door No. 38, Trichy Road, Palladam 641 664. (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri N Arjun Raj, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore, Dated 25.06.2018 Relevant To The Assessment

For Appellant: Shri N Arjun Raj, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153(3)Section 254

merely procedural is to be construed as retrospective. 2.4 Therefore, the learned Commissioner (Appeals) is wrong in not considering the limitation as per section 153 (3) in proper perspective. For the aforesaid additional ground, of appeals hereinabove and that may be adduced at the time of hearing, it is prayed

Sri A.M. Abdul Basheer Rahman, Rajapalayam vs. ITO, Ward-2, Virudhunagar

The appeal stand allowed in terms of our above order

ITA 3008/CHNY/2019[1987-88]Status: DisposedITAT Chennai23 Nov 2022AY 1987-88

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N.V. Balaji &For Respondent: Shri P.Sajit Kumar, (JCIT)- Ld. DR
Section 144Section 148Section 149Section 150Section 150(1)Section 153(3)(ii)

income under enquiry is taxable in the assessment year under consideration or any other assessment year. As regards the expression "direction" in section 153(3)(ii) of the Act, it is now well settled that it must be an express direction necessary for the disposal of the case before ... direction which the authority or court is empowered to give while deciding the case before it. The expressions "finding" and "direction" in section 153(3)(ii) is not of the Act must be accordingly confined (sic). Section 153(3)(ii) is not a provision enlarging the jurisdiction of the authority

Sri Rajkumar C(HUF), Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1), Bangalore

In the result, the appeals filed by the assessee are partly allowed

ITA 1381/BANG/2014[2007-08]Status: DisposedITAT Bangalore31 Oct 2022AY 2007-08

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA

Sri Rajkumar C(HUF), Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1), Bangalore

In the result, the appeals filed by the assessee are partly allowed

ITA 1380/BANG/2014[2006-07]Status: DisposedITAT Bangalore31 Oct 2022AY 2006-07

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA