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

Bharatkumar Rasiklal Shah, Mehsana vs. The ACIT, Central Circle-2(3), Ahmedabad

Appeal is dismissed

ITSSA 60/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad26 Jun 2024AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member 1. It(Ss)A No.59/Ahd/2021 2. It(Ss)A No.60/Ahd/2021 Assessment Year : 2015-16 1. Bharatkumar Rasiklal Shah 1. The Acit Central Circle-2(3) Vs 41, Krishna Society Ahmedabad Outside Gopi Nala Jail Road, Mehsana – 384 002 2. The Acit 2. Bharatkumar Rasiklal Shah, Mehsana-384 002 Central Circle-2(3) (Address Same Above) Ahmedabad Pan: Adips 1398 C अपीलाथ"/ (Appellants) ….. "" यथ"/ (Respondents Assessee By : Shri K.C. Thaker, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 11 /06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 26/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: These Two Appeals Are Filed By Both The Assessee & The Revenue Against The Order Dated 31-3-2021 Passed By The Ld.Commissioner Of Income Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)”] Arising Out Of An Order Of The Assessing Officer (Hereinafter Referred To As “The Ao”) Passed Under Section 143(3) Read With Section 153A Of The It(Ss)A Nos.59 & 60/Ahd/2021 The Acit Vs. Bharatkumar Rasiklal Shah & Bharatkumar Rasiklal Shah Vs. The Acit (Respectively) Asst. Year : 2015-16

For Appellant: Shri K.C. Thaker, ARFor Respondent: Shri Sudhendu Das, CIT-DR
Section 132Section 143(3)Section 153ASection 69Section 69C

The ACIT, Central Circle-2(3), Ahmedabad vs. Bharatkumar Rasiklal Shah, Mehsana

Appeal is dismissed

ITSSA 59/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad26 Jun 2024AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member 1. It(Ss)A No.59/Ahd/2021 2. It(Ss)A No.60/Ahd/2021 Assessment Year : 2015-16 1. Bharatkumar Rasiklal Shah 1. The Acit Central Circle-2(3) Vs 41, Krishna Society Ahmedabad Outside Gopi Nala Jail Road, Mehsana – 384 002 2. The Acit 2. Bharatkumar Rasiklal Shah, Mehsana-384 002 Central Circle-2(3) (Address Same Above) Ahmedabad Pan: Adips 1398 C अपीलाथ"/ (Appellants) ….. "" यथ"/ (Respondents Assessee By : Shri K.C. Thaker, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 11 /06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 26/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: These Two Appeals Are Filed By Both The Assessee & The Revenue Against The Order Dated 31-3-2021 Passed By The Ld.Commissioner Of Income Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)”] Arising Out Of An Order Of The Assessing Officer (Hereinafter Referred To As “The Ao”) Passed Under Section 143(3) Read With Section 153A Of The It(Ss)A Nos.59 & 60/Ahd/2021 The Acit Vs. Bharatkumar Rasiklal Shah & Bharatkumar Rasiklal Shah Vs. The Acit (Respectively) Asst. Year : 2015-16

For Appellant: Shri K.C. Thaker, ARFor Respondent: Shri Sudhendu Das, CIT-DR
Section 132Section 143(3)Section 153ASection 69Section 69C

Satya Sankalp Villa (Ellisbridge) Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-8(1), Ahmedabad

In the result, appeal preferred by the assessee is dismissed

ITA 1132/AHD/2014[2004-05]Status: DisposedITAT Ahmedabad24 Jun 2024AY 2004-05

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1132/Ahd/2014 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2004-05) िनधा"रण वष" Satya Sankalp Villa The Income Tax Officer बनाम बनाम/ बनाम बनाम Ward – 8(1), Ahmedabad (Ellisbridge) P. Ltd. Vs. Dharmadev House, Shyamal Cross Road, Satellite, Ahmedabad, Gujarat 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics2707B (Appellant) .. (Respondent) Shri Mahesh Chhajed, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 05/06/2024 24/06/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals)-Xiv, Ahmedabad (In Short ‘The Cit(A)’), Dated 16.01.2014 For A.Y. 2004-05. 2. This Is Second Round Of Appeal Before This Tribunal. Before We Adjudicate The Grounds Taken By The Assessee In This Appeal, It Will Be Relevant To Recapitulate The Facts Of The Case.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 132Section 143(3)Section 153C