“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

Shri Satish Soin, Ludhiana vs. ACIT, CC-II, Ludhiana

In the result, appeal of the assessee is allowed

ITA 303/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

For Appellant: Shri Ashwani Kumar &For Respondent: Smt. Kusum Bansal, CIT DR

Section 10(38)Section 132Section 143(3)Section 153ASection 153DSection 263

conditions mentioned in sections 147/148, as in such a situation, the Revenue cannot be left with no remedy. Therefore, even in case of block assessment under section 153A and in case of unabated/completed assessment and in case no incriminating material is found during the search, the power of the Revenue ... basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume

Manaksia Limited, Kolkata vs. DCIT, Circle 4(1), Kolkata

ITA 470/KOL/2025[2010-11]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-11

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 148(2)

specifically refers to some of the provisions of the Act which\n\nrequires to be followed by the assessing officer while completing the block assessments\nunder Chapter XIV-B of the Act. This legislation is by incorporation. This Section even\nspeaks of subsections which are to be followed ... supra), the Allahabad High\nCourt noticed that the decision of the Supreme Court in Hotel Blue Moon (supra) where\nin relation to block assessment, the Supreme Court held that the requirement to issue\nnotice under Section 143(2) was mandatory. It was not \"a procedural irregularity and\n\nthe same

Bhavishaben Hareshbhai Rathod, Rajkot vs. Ward 2(1)(2), Rajkot

In the result, appeal of assessee is allowed

ITA 253/RJT/2025[2017-18]Status: DisposedITAT Rajkot21 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.253/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2017-18 Bhavishaben Hareshbhai Rathod The Ito, Ward-2(1)(2) बनाम Shop No. 7, Hairline Unisex Salon Rajkot Amin Marg, Gujarat Housing Board Vs. Rajkot Gujarat 360001 Pan : Aespr4119R (अपीलाथ"/Appellant) (""यथ"/Respondent) : िनधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 21/07/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Separate Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 27.02.2025, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 144 Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: 1. That, The Ld. Cit(A) Has Wrongly Confirmed The Order Passed Without Serving The Statutory Notice U/S 143(2) Of The I.T. Act, 1961. 2. That, The Ld. Cit(A) Has Wrongly Confirmed The Order Passed U/S 144(1)(B) Of The I.T. Act, 1961. Shri Bhavinshaben Hareshbhai Rathodi

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 115BSection 142(1)Section 143(2)Section 144Section 144(1)(b)Section 234ASection 250Section 271ASection 69A

notice under section 143(2) Section 143, read with section 158BC, of the Income-tax, Act, 1961 - Assessment (issue of notice u/s 143(2) – Block assessment period 1990 to 2001 – Whether where assessee, in response to notice issued undersecton158BC,filed a return after long delay, however, said return ... made at variance with the return filed by the assessee. It is also to be evident that the issue is not limited to block assessment but would apply to every case where a notice u/s 143(2) is necessary. Therefore, even if the assessing officer repudiates the return of income

Deputy Commissioner of Income Tax, Central Circle-03, Delhi vs. Haryana Constructions Pvt Ltd, Gurugram

In the result, cross objection of the assessee is allowed and appeal

ITA 2755/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Jul 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Dcit, Vs. Haryana Constructions Pvt. Ltd, Central Circle-03, 14 Marla, Plot No. 7P, Sector-47, New Delhi Urban Estate, Ue 029, Gurugram, Haryana 122001 (Appellant) (Respondent) Pan: Aacch1215R Co 43/Del/2024 (In Ita No. 2755/Del/2023) (Assessment Year: 2017-18) Haryana Constructions Pvt. Ltd, Vs. Dcit, 14 Marla, Plot No. 7P, Sector-47, Central Circle-03, Urban Estate, Ue 029, New Delhi Gurugram, Haryana 122001 (Appellant) (Respondent) Pan: Aacch1215R Assessee By : Shri Gautam Jain, Adv Shri Parth Singhal, Adv Shri Ankit Kumar, Adv Revenue By: Ms. Sita Shrivastava, Cit (Dr) Date Of Hearing 21/05/2025 Date Of Pronouncement 16/07/2025

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Sita Shrivastava, CIT (DR)

Section 132Section 133ASection 153ASection 153CSection 153D

concluded as under:- i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under section 153A, CO 43/Del/2024 Haryana Constructions pvt. Ltd ii) all pending assessments/reassessments shall stand abated; iii) in case any incriminating material is found/unearthed, even

Shri Balaji India Private Limited, Gurgaon vs. Assistant Commissioner of Income Tax Central Circle 1, Faridabad

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5752/DEL/2024[2021-22]Status: DisposedITAT Delhi15 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5744/Del/2024 : Asstt. Year: 2019-20 Ita No. 5745/Del/2024 : Asstt. Year: 2020-21 Ita No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs Acit, Vpo Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaccs5328Q Assessee By: Sh. Anshul Mittal, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals Ita Nos. 5744, 5745 & 5752/Del/2024, For Assessment Years 2019-20, 2020-21 & 2021-22, Arise Against The Cit(A)-3, Gurgaon’S Orders Dated 21St & 22Nd October, 2024 Passed In Case Nos. 10964/2018-19, 10827/2019-20 & 10090/2020-21, In Proceedings U/S 143(3) R.W.S. 153A Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment. This court in Principal Commissioner of Income Tax, Delhi v. Best Infrastructure (India) P. Ltd., has inter-alia held that: “38. Fifthly, statements recorded ... 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

Shri Balaji India Private Limited, Gurgaon vs. Assistant Commissioner of Income Tax Central Circle 1, Faridabad

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5745/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Jul 2025AY 2020-21

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

Shri Balaji India Private Limited, Gurugram vs. Assistant Commissioner of Income Tax, Faridabad

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5744/DEL/2024[2019-20]Status: DisposedITAT Delhi15 Jul 2025AY 2019-20

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

A One Sizing Works, Bhiwandi vs. The Asst Commissioner of Income Tax, Central Circle - 3, Thane

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

ITA 6458/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Jul 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 A One Sizing Works, The Asst. Cit Central Circle 3, House No. 1237, Opp. Ganesh 12, A Wing, Ashar It Park, 6Th Compound, Behind Mahakali Vs. Floor, Road No. 16Z, Wagle Dyeing Narpoli, Industrial Estate, Bhiwandi-421302. Thane West-400604. Pan No. Aajfa 6696 F Appellant Respondent

For Appellant: Ms. Simran DhawanFor Respondent: 16/06/2025

Section 132Section 132(4)Section 153A

requisition under Section at in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under 132A, the AO assumes the jurisdiction for block assessment under 132A, the AO assumes the jurisdiction for block assessment under section 153A; ii) all pending

Namita Agrawal, Uttrakhand vs. DCIT, Central Circle, Dehradun, Income Tax Office

In the result, appeal of the assessee is allowed

ITA 13/DDN/2025[2019-20]Status: DisposedITAT Dehradun09 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Namita Agrawal, Vs Dcit, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun Pan-Afspa0668P Appellant Respondent Assessee By Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue By Shri S.K.Chaterjee, Cit. Dr Date Of Hearing 09.07.2025 Date Of Pronouncement 09.07.2025 Order

Section 127Section 147Section 148Section 151Section 250Section 69B

favour of assessee] Search and Seizure-Procedure for black Assessment- Search was conducted at residential and business premises of Assessee and notice for block assessment u/s. 158-BC was issued- For block period, returns were filed that were processed u/s. 143 (1)- However, notice u/s. 148 was issued

Pramod Kumar Choudhary, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 143(3)Section 147Section 69

reason to take a\ndifferent view in the matter.\"\nACIT vs Hotel Blue Moon (2010) 321 ITR 362 (SC)\n"Search and seizure-Block assessment in search cases-Procedure-Sec.\n158BC(b) does not provide for accepting the return as provided under s.\n143(1)(a) so that ... nquestion as to whether issue of notice under Section 143 (2) of the Act within the\nprescribed time for the purpose of block assessment under chapter- XIV B of the\nAct is mandatory for assessing undisclosed income detected during search\nconduct under Section 132 of the Act, their lordships were

DCIT, Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeal of the revenue and cross-objection by the assessee are dismissed

ITA 385/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Jul 2025AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah, A/RFor Respondent: Shri Rajesh Kumar Yadav, CIT, D/R

Section 143(3)Section 147Section 148Section 1ISection 263Section 56(2)Section 56(2)(vii)Section 56(2)(viia)

proceedings shall abate and the Assessing Officer would assume jurisdiction to assess or reassess the "total income" for the entire six-year period or block assessment period. The intention does not seem to be to reopen completed or unabated assessments, unless any incriminating material is found with respect ... stand alone 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." (emphasis, italicized in print, supplied) I.T.A. No. 385/Mum/2025 C.O. No. 55/Mum/2025

DCIT, New Delhi vs. S K Integrated Consultants, Delhi

ITA 4862/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jul 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Amit Goel, CA &For Respondent: Shri Narpat Singh, Sr. DR

Section 143(3)Section 263Section 69C

Section 69C of the said Act. The second aspect is whether the said addition could legitimately have been made in the course of a block assessment. 5. Insofar as the first aspect of the matter is concerned, we find that Section 69C clearly stipulates that where, in any financial year

Dy. Commissioner of Income Tax, Central Circle, Muzaffarpur vs. Nandkumar Prasad Sah, Saraiyganj Road, Muzaffarpur

In the result, the appeal filed by the Revenue is dismissed

ITA 248/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 132Section 133ASection 142(1)Section 153ASection 250Section 69A

Nandkumar Prasad Sah. i) that in case of search under Section 132 or requisition under Sec Section 132A, the AO assumes the jurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments ... conditions mentioned in section 147/148, as in such a situation, the revenue cannot be left with no remedy. Therefore, even in case of block assessment under section 153A and in case of unabated/completed assessment and in case no incriminating material is found during the search, the power of the revenue

DCIT, Central Circle-1, Jaipur vs. Trilok Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 303/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

section 147/148 of the Act as in\nthe aforesaid decision, the powers of the re-assessment of the Revenue even in case of\nthe block assessment under section 153-A of the Act have been saved.\n\n3.\nHowever, so far as the prayer made on behalf of the Revenue ... conditions mentioned in sections 147/148, as in such a situation, the\nRevenue cannot be left with no remedy. Therefore, even in case of block assessment\nunder section 153A and in case of unabated/completed assessment and in case no\nincriminating material is found during the search, the power of the Revenue

DCIT, Central Circle-1, Jaipur vs. Trilok Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 302/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

basis of incriminating\nmaterial, the AO would assume the jurisdiction to assess or reassess the total\nincome for the entire six years block assessment period even in case of\ncompleted/unabated assessment. As per the second proviso to Section 153A, only\npending assessment/reassessment shall stand abated and the AO would assume ... concluded as\nunder:\n(i)\nthat in case of search under section 132 or requisition under section 132A,\nthe AO assumes the jurisdiction for block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case

DCIT, Central Circle-1, Jaipur vs. Vaibhav Banka, Sikar

In the result, the appeals of the revenue stands dismissed, and the

ITA 301/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147/148 of the Act as in the aforesaid decision, the powers of the re-assessment of the Revenue even in case of the block assessment under section 153-A of the Act have been saved. .................... 3. However, so far as the prayer made on behalf of the Revenue ... conditions mentioned in sections 147/148, as in such a situation, the Revenue cannot be left with no remedy. Therefore, even in case of block assessment under section 153A and in case of unabated/completed assessment and in case no incriminating material is found during the search, the power of the Revenue

DCIT, Central Circle-1, Jaipur vs. Sarita Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 300/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

basis of incriminating\nmaterial, the AO would assume the jurisdiction to assess or reassess the total\nincome for the entire six years block assessment period even in case of\ncompleted/unabated assessment. As per the second proviso to Section 153A, only\npending assessment/reassessment shall stand abated and the AO would assume ... concluded as\nunder:\n(i) that in case of search under section 132 or requisition under section 132A,\nthe AO assumes the jurisdiction for block assessment under section 153A;\n(ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case

DCIT, Central Circle-1, Jaipur vs. Sarita Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 299/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

basis of incriminating\nmaterial, the AO would assume the jurisdiction to assess or reassess the total\nincome for the entire six years block assessment period even in case of\ncompleted/unabated assessment. As per the second proviso to Section 153A, only\npending assessment/reassessment shall stand abated and the AO would assume ... concluded as\nunder:\nthat in case of search under section 132 or requisition under section 132A,\nthe AO assumes the jurisdiction for block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 298/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

basis of incriminating\nmaterial, the AO would assume the jurisdiction to assess or reassess the total\nincome for the entire six years block assessment period even in case of\ncompleted/unabated assessment. As per the second proviso to Section 153A, only\npending assessment/reassessment shall stand abated and the AO would assume ... concluded as\nunder:\nthat in case of search under section 132 or requisition under section 132A,\nthe AO assumes the jurisdiction for block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 297/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025