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“block assessment”

Search & SeizureSection 158BCSection 158BC4,282 judgments

The decision most relied on for block assessment is CIT v. RRJ Securities Ltd. (380 ITR 612), cited in 689 judgments on BharatTax.

Leading authorities on block assessment

CIT v. RRJ Securities Ltd.
380 ITR 612 · 2016 · High Court
689
citing judgments

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

SSP Aviation Ltd. v. Deputy Commissioner of Income Tax
346 ITR 177 · 2012 · High Court
308
citing judgments

For a non-searched person under Section 153C, the relevant six assessment years are counted backward from the assessment year in which the search was conducted, as prescribed by the first proviso to Section 153C(1).

PCIT v. Ojjus Medicare (P) Ltd.
465 ITR 101 · 2024 · High Court
277
citing judgments

For assessments under Section 153C, the commencement point for calculating the six or ten assessment year block period is the date of issuing the Section 153C notice, or the date of the satisfaction note/handing over of books, as clarified by the first proviso to Section 153C(1).

Manish Maheshwari v. ACIT
289 ITR 341 · 2007 · Supreme Court
237
citing judgments

A block assessment under Chapter XIV-B of the Income-tax Act requires a prior search conducted under Section 132 or a requisition of documents/assets under Section 132A. This fundamental condition precedent applies to block assessments, including those concerning other persons under Section 158BD.

CIT v. Jasjit Singh
155 Taxmann.com 155 · 2023 · Supreme Court
235
citing judgments

For assessments under Section 153C concerning a non-searched person, the relevant date for calculating the block of assessment years is the date on which the jurisdictional Assessing Officer of that person assumes possession of the seized material, not the date of the original search. This date determines the look-back period for reopening assessments under Section 153A read with 153C.

Rishabchand Bhansali v. Dy. CIT
267 ITR 577 · 2004 · High Court
202
citing judgments

The previous approval required for assessment orders under provisions like Section 158BG or Section 153D is an administrative power and an internal matter, not deciding the assessee's rights. A mere irregularity in granting such administrative approval does not vitiate the assessment order.

P.R. Metrani v. CIT
287 ITR 209 · 2006 · Supreme Court
187
citing judgments

Section 132 of the Income Tax Act is a self-contained code governing search and seizure operations. The books of accounts, documents, valuables, or statements recorded during a search can be used as evidence in any subsequent proceedings under the Act, and the section outlines the conditions for issuing warrants of authorization.

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.

Judgments citing block assessment

M/S Sahaj Ankur Developers, Mumbai vs. Dy CIT 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeal of the assessee for AY 2013-14 is allowed for statistical purposes

ITA 332/MUM/2020[2013-14]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-14

Bench: Shri Baskaran Br, Am & Shri Aby Tvarkey, Am आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ Dcit-Cc, 3(4) B-301, Sorrento Building 19Th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aawfs2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr Manoj Kumar (DR)
Section 132(4)Section 139Section 143(2)Section 153A

standalone basis without reference to any other material discovered during search and seizure operations would not empower the AO to make a block assessment merely because any admission was made by the Assessee during search operation 25. (...) However, as stated earlier, a statement on oath can only be recorded ... 332/Mum/2020 AYs. 2011-12 to 2013-14 Sahaj Ankur Developers of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which

M/S Sahaj Ankur Developers, Mumbai vs. Dy CIT 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeal of the assessee for AY 2013-14 is allowed for statistical purposes

ITA 331/MUM/2020[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Baskaran Br, Am & Shri Aby Tvarkey, Am आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ Dcit-Cc, 3(4) B-301, Sorrento Building 19Th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aawfs2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr Manoj Kumar (DR)
Section 132(4)Section 139Section 143(2)Section 153A

standalone basis without reference to any other material discovered during search and seizure operations would not empower the AO to make a block assessment merely because any admission was made by the Assessee during search operation 25. (...) However, as stated earlier, a statement on oath can only be recorded ... 332/Mum/2020 AYs. 2011-12 to 2013-14 Sahaj Ankur Developers of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which

M/S Sahaj Ankur Developers, Mumbai vs. Dy CIT 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeal of the assessee for AY 2013-14 is allowed for statistical purposes

ITA 330/MUM/2020[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Baskaran Br, Am & Shri Aby Tvarkey, Am आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ Dcit-Cc, 3(4) B-301, Sorrento Building 19Th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aawfs2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr Manoj Kumar (DR)
Section 132(4)Section 139Section 143(2)Section 153A

standalone basis without reference to any other material discovered during search and seizure operations would not empower the AO to make a block assessment merely because any admission was made by the Assessee during search operation 25. (...) However, as stated earlier, a statement on oath can only be recorded ... 332/Mum/2020 AYs. 2011-12 to 2013-14 Sahaj Ankur Developers of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which