Section 153(3)(ii) of the Income Tax Act

Income-tax Act, 2025: s.286

Section 153(3)(ii) falls under section 153 of the Income-tax Act, 1961, which corresponds to section 286 (Time limit for completion of assessment, reassessment and recomputation) of the Income-tax Act, 2025.

Read section 286 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

29 judgments on BharatTax turn on Section 153(3)(ii).

Judgments on Section 153(3)(ii)

Prashant Sahkari Awas Samiti Ltd., Kanpur vs. DCIT-2, Kanpur

ITA 72/LKW/2022[2011-12]Status: DisposedITAT Lucknow22 Jul 2026AY 2011-12
For Appellant: Sh. Ashish Raj Shukla, AdvFor Respondent: Sh. Amit Kumar, DR
Section 147Section 148Section 150(1)Section 250

Prashant Sahkari Awas Samiti Ltd., Kanpur vs. CIT-2 Kanpur, Kanpur

ITA 71/LKW/2022[F.Y-2010-11]Status: DisposedITAT Lucknow22 Jul 2026
For Appellant: Sh. Ashish Raj Shukla, AdvFor Respondent: Sh. Amit Kumar, DR
Section 147Section 148Section 150(1)Section 250

Prashant Sahkari Awas Samiti Ltd., Kanpur vs. Ict-2 Kanpur, Kanpur

ITA 70/LKW/2022[F.Y-2009-10]Status: DisposedITAT Lucknow22 Jul 2026
For Appellant: Sh. Ashish Raj Shukla, AdvFor Respondent: Sh. Amit Kumar, DR
Section 147Section 148Section 150(1)Section 250

Prashant Sahkari Awas Samiti Ltd., Kanpur vs. Ict-2 Kanpur, Kanpur

ITA 69/LKW/2022[2008-09]Status: DisposedITAT Lucknow22 Jul 2026AY 2008-09
For Appellant: Sh. Ashish Raj Shukla, AdvFor Respondent: Sh. Amit Kumar, DR
Section 147Section 148Section 150(1)Section 250

Sri.Parayarukandy Vettath Gangadharan, Calicut vs. The DCIT Circle-1(1), Calicut

In the result, the instant appeal by the assessee is dismissed

ITA 157/COCH/2023[2007-08]Status: DisposedITAT Cochin12 Apr 2024AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Dasparayarukandy Vettath Gangadharan Dy. Cit, Circle - 1(1) Kerala Transport Company (Decd., Calicut Vs. Represented By Lrs.) K.T.C. Building, Ymca Calicut 673001 [Pan: Adhpg8318B] (Appellant) (Respondent)

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148Section 149Section 150(1)Section 153Section 2(22)(e)Section 268A

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)

Pr.Commissioner of Income Tax-7 vs. M/S Tally India Pvt Ltd

In the result, we do not find

ITA/307/2018HC Karnataka06 Apr 2021

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 143(2)Section 153(1)(a)Section 153(3)(ii)Section 260Section 260ASection 92C

Nandlal L. Kodnaney, Mumbai vs. ITO 26(2)(4), Mumbai

In the result, both the assessee’s appeals are dismissed

ITA 4924/MUM/2014[1992-93]Status: DisposedITAT Mumbai21 Aug 2020AY 1992-93

Bench: Shri Sanjay Arora & Shri Vikas Awasthy

For Appellant: Shri Mayur A. Shah, CAFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)
Section 139Section 143(2)Section 147Section 148Section 148(1)

DCIT, Circle - 6(1), Kolkata vs. Cfl Capital Financial Services Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2390/KOL/2018[1995-96]Status: DisposedITAT Kolkata22 Jan 2020AY 1995-96

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2390/Kol/2018 ("नधा"रणवष" / Assessment Year: 1995-96)

For Appellant: Shri Radhey Shyam, CITFor Respondent: None
Section 143(3)Section 144Section 153Section 153(3)(ii)Section 153ASection 158BSection 250Section 250(1)Section 254

Pelican Credits & Scurities P. Ltd, Mumbai vs. DCIT 5(2)(1), Mumbai

In the result, the appeal of assessee is allowed on jurisdictional issue

ITA 2413/MUM/2017[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Abirama Karthikeyan, DR
Section 133(6)Section 143(1)Section 143(3)Section 147Section 148

Mr.K Mohan Shet, Mangalore vs. Assistant Commissioner of Income Tax Circle-1(1), Mangalore

In the result, the appeals by the Assessees are allowed

ITA 2592/BANG/2018[1985-86]Status: DisposedITAT Bangalore20 Feb 2019AY 1985-86

Bench: Shri N.V. Vasudevan

For Appellant: Shri Edmond D’Souza, CAFor Respondent: Shri Rajendra Chandekar, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 143(1)Section 143(3)

Mr.Umesh Shet, Mangalore vs. Assistant Commissioner of Income Tax Circle-1(1), Mangalore

In the result, the appeals by the Assessees are allowed

ITA 2591/BANG/2018[1985-86]Status: DisposedITAT Bangalore20 Feb 2019AY 1985-86

Bench: Shri N.V. Vasudevan

For Appellant: Shri Edmond D’Souza, CAFor Respondent: Shri Rajendra Chandekar, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 143(1)Section 143(3)

Mrs.Suman C Sanu, Mangalore vs. Assistant Commissioner of Income Tax Circle-1(1), Mangalore

In the result, the appeals by the Assessees are allowed

ITA 2588/BANG/2018[1985-86]Status: DisposedITAT Bangalore20 Feb 2019AY 1985-86

Bench: Shri N.V. Vasudevan

For Appellant: Shri Edmond D’Souza, CAFor Respondent: Shri Rajendra Chandekar, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 143(1)Section 143(3)

Rajendra Raojibhai Patel, Surat vs. Income Tax Officer, Ward-3(1), Surat

In the result, appeal of the assessee is partly allowed

ITA 3274/AHD/2015[2005-6]Status: DisposedITAT Surat15 Oct 2018

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.3274/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2005-06 Rajendra Raojibhai Patel, Vs. The Income Tax Officer, Trushna Bungalows, Opp.Suman Ward-3(1), Surat. Park, Ambika Niketan, Athwalines, Surat – 395 007. [Pan: Aavpp 8050 E] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari – Ca िनधा"रती क" ओर से /Assessee By Shri Anil Dhaka – Sr.Dr राज"व क" ओर से /Revenue By 19.09.2018 सुनवाई क" तारीख/ Date Of Hearing: 15.10.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Surat(In Short “The Cit (A)”) Dated 11.08.2015 Pertaining To Assessment Year 2005-06, Which In Turn Has Arisen From The Order Passed By The Income Tax Officer, Ward-3(1), Surat(In Short “The Ao”) Dated 11.07.2014 Under Section 143(3) Of Income Tax Act, 1961 (In Short ‘The Act’).

Section 143(3)Section 153Section 153(3)(ii)

Puranmal Delhiwala, Mumbai vs. ITO 14(3)(3), Mumbai

Appeal stand allowed in terms of our above order

ITA 4541/MUM/2014[1993-94]Status: DisposedITAT Mumbai17 May 2017AY 1993-94

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4541/Mum/2014 (िनधा"रण वष" / Assessment Year: 1993-1994) Puranmal Delhiwala Income Tax Officer 14(3)(3) C/O M/S. Kabra Associates, Cas Earnest House बनाम/ 204, Niranjan Nariman Point Vs. 99, Marine Drive, Mumbai – 400 021. Mumbai – 400 002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaffp-5709-C (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Nitesh Joshi, Ld. Ar ""थ" की ओर से/Respondent By : B.S.Bist, Ld. Dr सुनवाई की तारीख / : 12/05/2017 Date Of Hearing घोषणा की तारीख / : 17 /05/2017 Date Of Pronouncement

For Appellant: Nitesh Joshi, Ld. ARFor Respondent: B.S.Bist, Ld. DR
Section 143(3)Section 153Section 153(3)(ii)Section 254

M/S. Novartis India Ltd., Mumbai vs. ACIT Cir. - 7(1), Mumbai

In the result, assessee’s appeal is allowed and Revenue’s appeal is dismissed

ITA 1953/MUM/2006[1998-1999]Status: DisposedITAT Mumbai13 Apr 2017AY 1998-1999

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Dy. Commissioner Of Income Tax, Novartis India Ltd. Circle 7(1) Sandoz House, Dr. Annie Acit Circle 7(1), Vs. Besant Road, Mumbai-400 018 Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Appellant .. Respondent Novartis India Ltd. Dy. Commissioner Of Income Tax, Sandoz House, Dr. Annie Besant Circle 7(1) Road, Mumbai-400 018 Vs. Acit Circle 7(1), Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Revenue By .. Shri Sanj Kumar Agarwal, Dr Assessee By .. Shri J.D. Mistry, Ar Date Of Hearing .. 13-04-2017 Date Of Pronouncement .. 13-04-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 147Section 148Section 195Section 40

ACIT Cir 7(1), Mumbai vs. M/S Novartis India Ltd, Mumbai

In the result, assessee’s appeal is allowed and Revenue’s appeal is dismissed

ITA 1282/MUM/2006[98-99]Status: DisposedITAT Mumbai13 Apr 2017

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Dy. Commissioner Of Income Tax, Novartis India Ltd. Circle 7(1) Sandoz House, Dr. Annie Acit Circle 7(1), Vs. Besant Road, Mumbai-400 018 Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Appellant .. Respondent Novartis India Ltd. Dy. Commissioner Of Income Tax, Sandoz House, Dr. Annie Besant Circle 7(1) Road, Mumbai-400 018 Vs. Acit Circle 7(1), Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Revenue By .. Shri Sanj Kumar Agarwal, Dr Assessee By .. Shri J.D. Mistry, Ar Date Of Hearing .. 13-04-2017 Date Of Pronouncement .. 13-04-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 147Section 148Section 195Section 40

Standard Chartered Grindlays Pty Ltd., New Delhi vs. DDIT, New Delhi

Appeal is partly allowed

ITA 3578/DEL/2013[1995-96]Status: DisposedITAT Delhi10 Mar 2017AY 1995-96

Bench: Shri I. C. Sudhir & Shri O. P. Kant

For Appellant: Ms. Shashi M. Kapila, Adv.; &For Respondent: Shri Anuj Arora, CIT [DR]
Section 153Section 156Section 220(2)Section 244ASection 250Section 254

R.K. Chari Stock Broking P.Ltd, Mumbai vs. ITO 4(2)(1), Mumbai

In the result, the appeal filed by the assessee company in ITA N0

ITA 1486/MUM/2011[2001-02]Status: DisposedITAT Mumbai27 Apr 2016AY 2001-02

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1486/Mum/2011 ("नधा"रण वष" / Assessment Year : 2001-02) बनाम/ R.K. Chari Stock Broking Income Tax Officer - Pvt. Ltd., 4(2)(1), V. 102, Mittal Chambers, Mumbai. Nariman Point, Mumbai – 400 023. "थायी लेखा सं./Pan : Aaacr3054L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Assessee By Shri Bhavin M Dedhia Revenue By : Shri B.S. Bist (Sr. D.R.)

For Respondent: Shri B.S. Bist (Sr. D.R.)
Section 143(3)Section 36(1)Section 36(1)(vii)

DCIT, New Delhi vs. M/S. National Building Construction Corporation Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed and the

ITA 3638/DEL/2010[2006-07]Status: DisposedITAT Delhi30 Oct 2015AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: S/sh. (Dr.) Rakesh Gupta & Somil Aggarwal, AdvocatesFor Respondent: Sh. B.D. Mishra, CIT(DR)
Section 143(3)Section 148Section 154