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 34 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)

Deuty Commissioner of Income Tax, New Delhi vs. Maharaja Agarsain Builders Private Limited, Delhi

ITA 3797/DEL/2026[2012-13]Status: DisposedITAT Delhi30 Sept 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: AAGCM5239E
Section 153ASection 153A(1)Section 153CSection 153C(1)Section 37(1)Section 41(1)Section 68Section 69ASection 69C

Deputy Commissioner of Income Tax, Jhandewalan vs. Maharaja Agarsain Builders Private Limited, Delhi

ITA 3796/DEL/2026[2011-12]Status: DisposedITAT Delhi30 Sept 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: AAGCM5239E
Section 153ASection 153A(1)Section 153CSection 153C(1)Section 37(1)Section 41(1)Section 68Section 69ASection 69C

DCIT Central Circle 7(2), Mumbai vs. Jesus Sudhir Lall, Mumbai

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 9308/MUM/2025[2012-13]Status: DisposedITAT Mumbai16 Jul 2026AY 2012-13

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwal

Section 149Section 149(1)(b)Section 254(1)Section 69ASection 69C

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

ITA 5244/DEL/2025[2015-2016]Status: DisposedITAT Delhi30 Jan 2026AY 2015-2016

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

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

ITA 5243/DEL/2025[2014-2015]Status: DisposedITAT Delhi30 Jan 2026AY 2014-2015

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

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 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

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)

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)

DCIT, Central Circle 28, 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)

DCIT, Central Circle-28, New Delhi vs. Alok Kumar Agarwal, New Delhi

In the result, Appeal of the Revenue is dismissed

ITA 3685/DEL/2025[2010-11]Status: HeardITAT Delhi05 Dec 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishradeputy Commissioner Of Vs Alok Kumar Agarwal Income Tax, Central Circle- 56Sfs Flats, Ashok Vihar, 28, Room No. 327, 3Rd Phase Iv, New Delhi- Floor, Ara Centre, E-2, 110052 Jhandewalan Extension, Pan: Aajpa1283A New Delhi Appellant Respondent Assessee By Sh. Sumit Lal Chandani, Adv& Shri Shivam Yadav, Adv Revenue By Sh. Rajesh Kumar, Cit Dr Date Of Hearing 03/12/2025 Date Of Pronouncement 05 /12/2025

Section 153ASection 153A(1)

M/S Absolute Herbs Exports Pvt Ltd (Successor in Interest of Kundan Care Products Ltd), Haridwar, Uttarakhand vs. Deputy Commissioner of Income Tax, Central Circle, Karnal (Haryana), Karnal, Haryana

ITA 6256/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Nov 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 143(2)Section 143(3)Section 153ASection 153A(1)