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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

Prakash Amarlal Doulatani, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(4), Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 970/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 970/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2011-12) Prakash Amarlal The Income Tax Officer बनाम/ Ward -3(3)(4), Ahmedabad Doulatani Vs. 16/318, Satyagrah Chhavni, Near Bhavnirjar, Satellite Road, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaspd3727B (Appellant) .. (Respondent) Shri Vihar Soni, A.R. Assessee By : Shri Urjit Shah, Sr. Dr Revenue By : सुनवाई क" तार"ख / Date Of 30/01/2024 Hearing घोषणा क" तार"ख /Date Of 31/01/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 05.10.2023 Passed By National Faceless Appeal Centre (Nfac), Delhi Arising Out Of The Order Dated 22.11.2018 Passed By The Ito, Ward-3(3)(4), Ahmedabad Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2011-12, Whereby & Wherunder The Addition Made By The Ld. Ao On Account Of ‘On Money’ Has Been Confirmed.

For Appellant: Shri Urjit Shah, Sr. DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment. She also sought to distinguish the decision in ACIT v. Hotel Blue Moon (supra) on the ground that it pertained to a block assessment. 9. Dr Rakesh Gupta, learned counsel appearing for the Assessee, at the outset drew the attention of this Court to an order passed by this

Syed Zeeshanuddin, Hyderabad vs. ACIT, Circle-2(2), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 355/HYD/2022[2015-16]Status: DisposedITAT Hyderabad31 Jan 2024AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.355/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Syed Zeeshanuddin Vs. Asstt. C. I. T. Hyderabad Central Circle 2(2) Pan:Bqgps0128A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri K. Madhusudan, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 29/01/2024 घोषणा की तारीख/Pronouncement: 31/01/2024 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 14/06/2022 Of The Learned Cit (A)-12, Hyderabad, Relating To A.Y.2015-16. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit (A) In Confirming The Validity Of Assessment U/S 153A In Absence Of Any Incriminating Material & Thereby Confirming The Addition Of Rs.12,02,000/- Made By The Assessing Officer As Unexplained Expenditure By Applying The Provisions Of Section 115Bbe Of The I.T. Act.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri K. Madhusudan, CIT(DR)
Section 115BSection 132Section 143(1)Section 143(2)Section 153A

other decisions concluded that: 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; i) all pending assessments/reassessments shall stand abated; ii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments