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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

Assistant Commissioner of Income Tax, Circle-1, Dibrugarh vs. Santosh Bamalwa, Dibrugarh

In the result, appeal of the revenue is dismissed and the cross- objection filed by the assessee is allowed

ITA 104/GTY/2023[2012-13]Status: HeardITAT Guwahati13 Dec 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 104/Gty/2023 Assessment Year: 2012-13 Assistant Commissioner Of Income Smt. Santosh Bamalwa Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 34/Gty/2023 Assessment Year: 2012-13 Smt. Santosh Bamalwa Assistant Commissioner Of Income Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Arun Bhowmick, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 01/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 13/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Filed By The Revenue & The Cross-Objection Filed By The Assessee Are Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Central, North-East Region, Guwahati (Hereinafter The “Ld. Cit(A)”) Dt. 14/07/2023, Passed U/S

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT, D/R
Section 132Section 143(2)Section 153ASection 68

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

DCIT Central Circle-20, Delhi vs. Bhagwati Developers Pvt. Ltd., Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 1255/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

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. 21. A plain reading of Section 132 (4) of the Act indicates that ... once clear that a statement recorded under Section 132(4) 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

ACIT Central Circle-16, New Delhi vs. Vijaya Finance Corporation Ltd, Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9869/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

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. 21. A plain reading of Section 132 (4) of the Act indicates that ... once clear that a statement recorded under Section 132(4) 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

ACIT Central Circle-16, New Delhi vs. The Peerless Consultancy Services Pvt Ltd, Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9867/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

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. 21. A plain reading of Section 132 (4) of the Act indicates that ... once clear that a statement recorded under Section 132(4) 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

ACIT Central Circle-16, New Delhi vs. Gajanand Development Ltd, Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9866/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

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. 21. A plain reading of Section 132 (4) of the Act indicates that ... once clear that a statement recorded under Section 132(4) 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

Peerless Consultancy Services Pvt Ltd, New Delhi vs. ACIT Central Circle-16, New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9749/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

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. 21. A plain reading of Section 132 (4) of the Act indicates that ... once clear that a statement recorded under Section 132(4) 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