Section 153A(1) of the Income Tax Act

The decision most relied on for Section 153A(1) is Mukesh Manekchand Sheth v. ACIT, Central Circle-2 (116 Taxmann.com 618), cited in 4 of the 47 judgments on BharatTax that turn on this section.

Leading authorities on Section 153A(1)

Mukesh Manekchand Sheth v. ACIT, Central Circle-2
116 Taxmann.com 618 · 2020 · High Court
4
citing judgments

Judgments on Section 153A(1)

PADMA LOGISTICS PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-5, NEW DELHI

In the result, the appeal of the Assessee is allowed

ITA 4938/DEL/2025[2015-16]Status: DisposedITAT Delhi11 Mar 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshpadma Logistics Pvt. Ltd, Vs. Dcit, Gf-, P-14, Kalakaar Street, Central Circle-5, Burra Bazar, Kolkata, Wb Jhandewalan, Delhi (Appellant) (Respondent) Pan: Aahcp1175H

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 132ASection 143(3)Section 153A(1)Section 153C

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 482/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

P R KUMAR CAPITAL PRIVATE LIMITED,JHANDEWALAN EXTN., NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN., NEW DELHI

ITA 5249/DEL/2025[2020-2021]Status: DisposedITAT Delhi30 Jan 2026AY 2020-2021

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Department byFor Respondent: Date of Hearing

P R KUMAR CAPITAL PRIVATE LIMITED,JHANDEWALAN EXTN., NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN., NEW DELHI

In the result, all the four appeals filed by the Department of Revenue are dismissed

ITA 5248/DEL/2025[2019-2020]Status: DisposedITAT Delhi30 Jan 2026AY 2019-2020

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Aggarwal, Sr. Adv. & ShriFor Respondent: Ms. Ankush Kalra, SR. DR
Section 127Section 132Section 143Section 143(1)Section 143(3)Section 148Section 149(1)Section 250Section 28

P R KUMAR CAPITAL PRIVATE LIMITED,JHANDEWALAN EXTN., NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN., NEW DELHI

ITA 5247/DEL/2025[2018-2019]Status: DisposedITAT Delhi30 Jan 2026AY 2018-2019

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Department byFor Respondent: Date of Hearing

P R KUMAR CAPITAL PRIVATE LIMITED,JHANDEWALAN EXTN., NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN., NEW DELHI

ITA 5246/DEL/2025[2017-2018]Status: DisposedITAT Delhi30 Jan 2026AY 2017-2018

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Department byFor Respondent: Date of Hearing

P R KUMAR CAPITAL PRIVATE LIMITED,JHANDEWALAN EXTN., NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN., NEW DELHI

ITA 5245/DEL/2025[2016-2017]Status: DisposedITAT Delhi30 Jan 2026AY 2016-2017

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Department byFor Respondent: Date of Hearing

DHARAMVIR KHOSLA,. vs. DCIT CC-5, NEW DELHI , .

ITA 3977/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. RAMASAMY MOOLIMANGALAM VAISHNAVA PRIYA, CHENNAI

ITA 1629/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)Section 69

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE,TRICHY vs. MARAGATHAMANI SHANMUGAM, KARUR

ITA 1628/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1628/Chny/2025 Acit, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 Maragathamani Shanmugam, Vs. 54A, Muthu Nagar, Sengunthapuram, Karur – 639 002. (अपीलार्थी/Appellant) [Pan:Abkps-2816-H] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.:1629/Chny/2025 Acit, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 Ramasamy Moolimangalam Vs. Vaishnava Priya, 33, B7 Adhisri Apartments, Kothari Road, Nungambakkam, Chennai - 600 034. (अपीलार्थी/Appellant) [Pan:Adwpv-0050-A] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.:1631/Chny/2025 Acit, Central Circle -1, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 Karuppanna Gounder Palaniappa Vs. Gounder Mariappan, No.1, 80 Feet Road, Sengunthapuram, Karur – 639 002. (अपीलार्थी/Appellant) [Pan:Agppm-2363-M] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Shri. Shiva Srinivas, C.I.T. Shri. R. Venkata Raman, C.A. 11.11.2025 20.01.2026 :-2-:

Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

ASSISTAT COMMISSIONER OF INCOME TAX, NEW DELHI vs. BRIJ BHUSHAN GUPTA, DELHI

ITA 5899/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Delhi. Brij Bhushan Gupta, E - 151, Preet Vihar, Delhi - 110 092.

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs. GOLDLINE INTERNATIONAL FINVEST LIMITED, DELHI

In the result the appeal filed by the appellant is allowed

ITA 2899/DEL/2025[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 132Section 153ASection 153A(1)Section 153CSection 153C(1)

DCIT CC -15, NEW DELHI vs. SHIVA CONSULTANTS PVT. LTD., NEW DELHI

ITA 4124/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Dec 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4122/Del/2025 : Asstt. Year : 2010-11 Ita No. 4123/Del/2025 : Asstt. Year : 2013-14 Ita No. 4124/Del/2025 : Asstt. Year : 2015-16 Dcit, Vs Shiva Consultants Pvt. Ltd., Central Circle-15, C-360, Lgf, Defence Colony, Amar New Delhi Colony, South Delhi, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacs8213J Assessee By : Sh. Gaurav Jain & Sh. Tarun Chanana, Advs. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Revenue’S Three Appeals

For Appellant: Sh. Gaurav Jain & Sh. Tarun Chanana, AdvsFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

DCIT CC -15, NEW DELHI vs. SHIVA CONSULTANTS PVT. LTD., NEW DELHI

ITA 4123/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Dec 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4122/Del/2025 : Asstt. Year : 2010-11 Ita No. 4123/Del/2025 : Asstt. Year : 2013-14 Ita No. 4124/Del/2025 : Asstt. Year : 2015-16 Dcit, Vs Shiva Consultants Pvt. Ltd., Central Circle-15, C-360, Lgf, Defence Colony, Amar New Delhi Colony, South Delhi, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacs8213J Assessee By : Sh. Gaurav Jain & Sh. Tarun Chanana, Advs. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Revenue’S Three Appeals

For Appellant: Sh. Gaurav Jain & Sh. Tarun Chanana, AdvsFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

DCIT CC -15, NEW DELHI vs. SHIVA CONSULTANTS PVT. LTD., NEW DELHI

ITA 4122/DEL/2025[2010-11]Status: DisposedITAT Delhi30 Dec 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4122/Del/2025 : Asstt. Year : 2010-11 Ita No. 4123/Del/2025 : Asstt. Year : 2013-14 Ita No. 4124/Del/2025 : Asstt. Year : 2015-16 Dcit, Vs Shiva Consultants Pvt. Ltd., Central Circle-15, C-360, Lgf, Defence Colony, Amar New Delhi Colony, South Delhi, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacs8213J Assessee By : Sh. Gaurav Jain & Sh. Tarun Chanana, Advs. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Revenue’S Three Appeals

For Appellant: Sh. Gaurav Jain & Sh. Tarun Chanana, AdvsFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

NITIN GUPTA HUF,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -32, DELHI, DELHI

ITA 4120/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Dec 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4120/Del/2025 : Asstt. Year : 2014-15 Ita No. 4121/Del/2025 : Asstt. Year : 2015-16 Nitin Gupta Huf, Vs Acit, Bt-54, Shalimar Bagh, Central Circle-32, Delhi-110088 New Delhi-110055 (Appellant) (Respondent) Pan No. Aafhn6836G Assessee By : Sh. Sumit Lalchandani, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. Sumit Lalchandani, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153C

DCIT CC -15, NEW DELHI vs. JFC FINANCE (INDIA) LIMITED, NEW DELHI

Appeal is dismissed in above terms

ITA 4103/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Dec 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4103/Del/2025 : Asstt. Year : 2012-13 Dcit, Vs Jfc Finance (India) Ltd., Central Circle-15, 944/9 & 944/10, Ground Floor, New Delhi Laxmi Complex, Nehru Road, Arjun Nagar, Kotla Mubarakpur, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacj9731E Assessee By : Sh. Sh. Gaurav Jain, Adv. & Sh. Tarun Chanana, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Years 2012-13, Arises Against The Cit(A)-26, New Delhi’S Order Dated 27.02.2025 In Case No. 26/10153/2011-12, In Proceedings U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sh. Gaurav Jain, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

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

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs. ALANKIT ASSIGNMENTS LIMITED, NEW DELHI

In the result, Appeal of the Revenue is dismissed

ITA 3686/DEL/2025[2010-11]Status: HeardITAT Delhi05 Dec 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishradeputy Commissioner Of Vs Alankit Assignments Ltd. Income Tax, Central Circle- 205-208, Anarkali 28, Room No. 327, 3Rd Complex, Jhandewalan Floor, Ara Centre, E-2, Extension, New Delhi Jhandewalan Extension, Pan: Aaaca9483E New Delhi Appellant Respondent Assessee By Sh. Sumit Lal Chandani, Adv& Shri Shivamyadav, Adv Revenue By Sh. Rajesh Kumar, Cit Dr Date Of Hearing 03/12/2025 Date Of Pronouncement 05/12/2025

Section 153ASection 153A(1)

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