Section 153A of the Income Tax Act

The decision most relied on for Section 153A is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 of the 18,957 judgments on BharatTax that turn on this section.

Leading authorities on Section 153A

National Thermal Power Co. Ltd. v. CIT
229 ITR 383 · 1998 · Supreme Court
5,834
citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

CIT v. Vegetable Products Ltd.
88 ITR 192 · 1973 · Supreme Court
2,664
citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

CIT v. Manjunatha Cotton & Ginning Factory
359 ITR 565 · 2013 · High Court
2,590
citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

Pr. CIT v. Abhisar Buildwell (P.) Ltd.
149 Taxmann.com 399 · 2023 · Supreme Court
2,379
citing judgments

An assessment under section 153A is without jurisdiction if there is an absence of incriminating material for an unabated assessment year.

Goetze (India) Ltd. v. CIT
284 ITR 323 · 2006 · Supreme Court
1,842
citing judgments

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd.
374 ITR 645 · 2015 · High Court
1,823
citing judgments

In Section 153A proceedings, the scope of assessment extends to abated proceedings, enabling an assessee to raise fresh legal claims that could have been made in regular assessment proceedings.

Radhasoami Satsang v. CIT
193 ITR 321 · 1992 · Supreme Court
1,695
citing judgments

The principle of consistency applies in tax matters, meaning a fundamental aspect found to be true in one assessment year should not be changed in a subsequent year if the order was not challenged.

CIT v. Sinhgad Technical Education Society
397 ITR 344 · 2017 · Supreme Court
1,589
citing judgments

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

Jute Corporation of India Ltd. v. CIT
187 ITR 688 · 1991 · Supreme Court
1,372
citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

Judgments on Section 153A

V Sathyamoorthy&Co, Erode vs. DCIT, Central Circle -2, Coimbatore

The appeals stand allowed

ITA 1020/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Sept 2024AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1019/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1020/Chny/2024 (िनधा*रण वष* / Assessment Year: 2016-17) M/S. V. Sathyamoorthy & Co. Dcit बनाम/ 41, Patel Road, Central Circle-2, Vs. Near Blood Bank, Erode-638 001. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfv-0222-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri S. Sridhar (Advocate)- Ld.Ar " थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-09-2024 आदेश / O R D E R Per Bench: 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 & 2016-17 Arises Out Of Separate Orders Of Learned First Appellate Authority. Facts As Well As Issues Are Stated To Be Substantially The Same In Both The Years. 1.2 First, We Take Up Assessee’S Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri S. Sridhar (Advocate)- Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 251

V Sathyamoorthy&Co, Erode vs. DCIT, Central Circle -2, Coimbatore

The appeals stand allowed

ITA 1019/CHNY/2024[2015-16]Status: DisposedITAT Chennai18 Sept 2024AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1019/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1020/Chny/2024 (िनधा*रण वष* / Assessment Year: 2016-17) M/S. V. Sathyamoorthy & Co. Dcit बनाम/ 41, Patel Road, Central Circle-2, Vs. Near Blood Bank, Erode-638 001. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfv-0222-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri S. Sridhar (Advocate)- Ld.Ar " थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-09-2024 आदेश / O R D E R Per Bench: 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 & 2016-17 Arises Out Of Separate Orders Of Learned First Appellate Authority. Facts As Well As Issues Are Stated To Be Substantially The Same In Both The Years. 1.2 First, We Take Up Assessee’S Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri S. Sridhar (Advocate)- Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 251

Mohammed Ali, Kolkata vs. DCIT, Kolkata

In the result, in view of the discussions made above, all the appeals of the assessee stand allowed

ITSSA 47/KOL/2023[2021-22]Status: DisposedITAT Kolkata13 Sept 2024AY 2021-22

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T(Ss)A. Nos.45 To 47/Kol/2023 Assessment Years: 2019-20 To 2021-22 Mohammed Ali..….…………………..……………………....………....Appellant 4, Ballav Das Street, W.B – 700007. [Pan: Admpa4278R] Vs. Dcit, Circle-3(1), Kolkata….................................................…..…..... Respondent Appearances By: Shri Bisweswar Ghosh, Ar, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2024 Date Of Pronouncing The Order : September 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Three Appeals Preferred By The Assessee For Different Assessment Years Against The Separate Orders All Dated 20.02.2023 Of The Commissioner Of Income Tax (Appeals)-21, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Common Issues Are Involved In All The Appeals, Which Are Pertaining To The Same Search & Seizure Action, Therefore, All The Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. Assessee’S Appeal In It(Ss)A No.45/Kol/2023 Is Taken As Lead Case. It(Ss)A No.45/Kol/2023 For A.Y. 2019-20– The Assessee In 2. This Appeal Has Taken The Following Ground Of Appeal:

Section 132Section 153ASection 250Section 44A

Mohammed Ali, Kolkata vs. DCIT, Kolkata

In the result, in view of the discussions made above, all the appeals of the assessee stand allowed

ITSSA 46/KOL/2023[2020-21]Status: DisposedITAT Kolkata13 Sept 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T(Ss)A. Nos.45 To 47/Kol/2023 Assessment Years: 2019-20 To 2021-22 Mohammed Ali..….…………………..……………………....………....Appellant 4, Ballav Das Street, W.B – 700007. [Pan: Admpa4278R] Vs. Dcit, Circle-3(1), Kolkata….................................................…..…..... Respondent Appearances By: Shri Bisweswar Ghosh, Ar, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2024 Date Of Pronouncing The Order : September 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Three Appeals Preferred By The Assessee For Different Assessment Years Against The Separate Orders All Dated 20.02.2023 Of The Commissioner Of Income Tax (Appeals)-21, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Common Issues Are Involved In All The Appeals, Which Are Pertaining To The Same Search & Seizure Action, Therefore, All The Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. Assessee’S Appeal In It(Ss)A No.45/Kol/2023 Is Taken As Lead Case. It(Ss)A No.45/Kol/2023 For A.Y. 2019-20– The Assessee In 2. This Appeal Has Taken The Following Ground Of Appeal:

Section 132Section 153ASection 250Section 44A

Mohammed Ali, Kolkata vs. DCIT, Kolkata

In the result, in view of the discussions made above, all the appeals of the assessee stand allowed

ITSSA 45/KOL/2023[2019-20]Status: DisposedITAT Kolkata13 Sept 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T(Ss)A. Nos.45 To 47/Kol/2023 Assessment Years: 2019-20 To 2021-22 Mohammed Ali..….…………………..……………………....………....Appellant 4, Ballav Das Street, W.B – 700007. [Pan: Admpa4278R] Vs. Dcit, Circle-3(1), Kolkata….................................................…..…..... Respondent Appearances By: Shri Bisweswar Ghosh, Ar, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2024 Date Of Pronouncing The Order : September 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Three Appeals Preferred By The Assessee For Different Assessment Years Against The Separate Orders All Dated 20.02.2023 Of The Commissioner Of Income Tax (Appeals)-21, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Common Issues Are Involved In All The Appeals, Which Are Pertaining To The Same Search & Seizure Action, Therefore, All The Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. Assessee’S Appeal In It(Ss)A No.45/Kol/2023 Is Taken As Lead Case. It(Ss)A No.45/Kol/2023 For A.Y. 2019-20– The Assessee In 2. This Appeal Has Taken The Following Ground Of Appeal:

Section 132Section 153ASection 250Section 44A