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

M/S Intent Infraprojects Pvt Ltd, Kolkata vs. ITO, Ward 7(3), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 38/KOL/2022[2012-13]Status: DisposedITAT Kolkata04 Sept 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.38/Kol/2022 Assessment Year: 2012-13 M/S Intent Infraprojects Pvt. Ltd.….............………....……………....Appellant 4/8, Chinar Park Athghora, 24 Parganas South, Kolkata – 700157. [Pan: Aacci8387B] Vs. Ito, Ward-7(3), Kolkata.…………....................................…..…..... Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : August 08, 2024 Date Of Pronouncing The Order : September 04, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 25.04.2019 Of The Commissioner Of Income Tax (Appeals)-3, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Earlier, The Appeal Of The Assessee Was Dismissed Being Barred By Limitation By 927 Days Vide Order Dated 24.01.2023 Of The Tribunal. The Assessee Preferred Appeal Before The Hon’Ble High Court Against The Aforesaid Dismissal, However, The Hon’Ble High Court Vide Order Dated 22.01.2024 Passed In Itat/2011/2023 Allowed The Appeal & Condoned The Delay In Filing The Appeal Before This Tribunal Subject To The Conditions That The Appellant/Assessee Would Pay A Sum Of Rs.5 Lakhs To The West Bengal Legal Services Authority. Thereafter, The

Section 132Section 143(2)Section 143(3)Section 153ASection 250

Sarangabani Kirubagaran, Chennai vs. DCIT, Circle-1(2), Chennai

The appeal stand allowed in terms of our above order

ITA 1236/CHNY/2023[2013-14]Status: DisposedITAT Chennai04 Sept 2024AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1236/Chny/2023 (िनधा)रण वष) / Assessment Year: 2013-14) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V. Muthu Abirami (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of An Assessment Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act On 31-03-2022. The Only Grievance Of The Assessee Is Confirmation Of Addition U/S 69 For Rs.30 Lacs & Assessment Of Short- Term Capital Gain (Stcg) For Rs.12.19 Lacs. 2. The Ld Ar Advanced Arguments & Submitted That Impugned Addition Of Rs.30 Lacs U/S 69 Represent Advance Received Through

For Appellant: Ms.T.V. Muthu Abirami (Advocate)-Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. DR
Section 132Section 133ASection 153CSection 271(1)(c)Section 69Section 69ASection 69BSection 69C

Sarangabani Kirubakaran, Chennai vs. DCIT, Circle-1(2), Chennai

The appeals stand allowed accordingly

ITA 1234/CHNY/2023[2011-12]Status: DisposedITAT Chennai04 Sept 2024AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ Ita No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V.Muthu Abirami,(Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2009- 10 & 2011-12 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of Separate Assessments Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act. During Hearing, Ld. Ar Raised A Pertinent Additional Ground Of Appeal To Submit That Considering The Date Of Satisfaction Note, These Assessments Are Liable To Be Quashed Being Barred By Limitation. Reliance Has Been Placed On The Decision Of Hon’Ble Supreme Court In The Case Of Cit Vs. Jasjit Singh (155 Taxmann.Com 155). The Copy Of The Same Has Been Placed On Record. The Additional Ground Of Appeal Read As Under: -

For Appellant: Ms.T.V.Muthu Abirami,(Advocate)-Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. Sr.DR
Section 132Section 153ASection 153CSection 69

Sarangabani Kribakaran, Chennai vs. DCIT, Circle1(2), Chennai

The appeals stand allowed accordingly

ITA 1233/CHNY/2023[2009-10]Status: DisposedITAT Chennai04 Sept 2024AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ Ita No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V.Muthu Abirami,(Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2009- 10 & 2011-12 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of Separate Assessments Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act. During Hearing, Ld. Ar Raised A Pertinent Additional Ground Of Appeal To Submit That Considering The Date Of Satisfaction Note, These Assessments Are Liable To Be Quashed Being Barred By Limitation. Reliance Has Been Placed On The Decision Of Hon’Ble Supreme Court In The Case Of Cit Vs. Jasjit Singh (155 Taxmann.Com 155). The Copy Of The Same Has Been Placed On Record. The Additional Ground Of Appeal Read As Under: -

For Appellant: Ms.T.V.Muthu Abirami,(Advocate)-Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. Sr.DR
Section 132Section 153ASection 153CSection 69