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

Prateek Juyal, Dehradun vs. DCIT, Dehradun

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1090/DEL/2017[2011-12]Status: DisposedITAT Dehradun29 Apr 2022AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 1090/Del/2017 : Asstt. Year: 2011-12 Prateek Juyal, Vs Dcit, 204, Silver Oak Apartments, Central Circle, Curzon Road, Dalanwala, Dehradun-248001 Dehradun-248001 (Appellant) (Respondent) Pan No. Advpj2863Q Assessee By : None Revenue By : Sh. N. S. Jangpangi, Cit Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Kanpur Dated 16.01.2017. 2. The Assessee Is An Individual. The Assessee Is Deriving Income From Business, Income From Capital Gains & Income From Other Sources. A Search U/S 132 Of The Income Tax Act, 1961 Was Initiated & Took Place In The Business & Residential Premises Of The Assessee On 21.10.2010 In The Juyal Group Of Cases. A Notice U/S 153A(1)(A) Was Issued On 14.02.2012 For A.Y. 2011-12 & Was Served Upon The Assessee Requiring Him To Furnish The Return Of Income On Or Before 05.03.2012. The Assessee Filed His Return Of Income On 08.02.2013 Declaring An Income Of Rs.63,36,160/-. After The 2 Prateek Juyal Conclusion Of The Proceeding U/S 153A, Penalty U/S 271Aaa Has Been Levied On The Assessee.

For Appellant: NoneFor Respondent: Sh. N. S. Jangpangi, CIT DR
Section 132Section 153ASection 153A(1)(a)Section 271A

Rishi Bansal, Dehradun vs. DCIT, Dehradun

In the result, the appeals of the assessee are allowed

ITA 4846/DEL/2016[2013-14]Status: DisposedITAT Dehradun29 Apr 2022AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4845/Del/2016 : Asstt. Year: 2012-13 Ita No. 4846/Del/2016 : Asstt. Year: 2013-14 Rishi Bansal, Vs Dcit, 132, Doon Palm City, Central Circle, Pathri Bagh, Dehradun Dehradun (Appellant) (Respondent) Pan No. Akvpb7754R Assessee By : Sh. Vivek Aggarwal, Ca Revenue By : Sh. N. S. Jangpangi, Cit Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: These Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A)-2, Dehradun Dated 31.03.2016. 2. In Ita No. 4845/Del/2016, Following Grounds Have Been Raised By The Assessee: “1. That The Impugned Proceeding Initiated U/S 153A & Passing The Impugned Order Under That Section Is Bad In Law & Without Jurisdiction & Addition Are Also Made Without Any Incriminating Material Found During The Course Of Search. 2. That Having Regard To The Fact & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ao In Making Addition Of Rs.50 Lacs Which Was Made By The Ao Only On The Basis Of Alleged Statement Which Has Even Being Retracted On 09.07.2012 By The Assessee. Thus The Addition Is Not Sustainable. 3. That In Any Case & In Any View Of The Matter Action Of Ld. Cit(A) In Making Addition Of Rs.50 Lacs Is Bad In Law & Against The Facts & Circumstances Of The Case.“

For Appellant: Sh. Vivek Aggarwal, CAFor Respondent: Sh. N. S. Jangpangi, CIT DR
Section 132Section 132(4)Section 153A

Rishi Bansal, Dehradun vs. DCIT, Dehradun

In the result, the appeals of the assessee are allowed

ITA 4845/DEL/2016[2012-13]Status: DisposedITAT Dehradun29 Apr 2022AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4845/Del/2016 : Asstt. Year: 2012-13 Ita No. 4846/Del/2016 : Asstt. Year: 2013-14 Rishi Bansal, Vs Dcit, 132, Doon Palm City, Central Circle, Pathri Bagh, Dehradun Dehradun (Appellant) (Respondent) Pan No. Akvpb7754R Assessee By : Sh. Vivek Aggarwal, Ca Revenue By : Sh. N. S. Jangpangi, Cit Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: These Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A)-2, Dehradun Dated 31.03.2016. 2. In Ita No. 4845/Del/2016, Following Grounds Have Been Raised By The Assessee: “1. That The Impugned Proceeding Initiated U/S 153A & Passing The Impugned Order Under That Section Is Bad In Law & Without Jurisdiction & Addition Are Also Made Without Any Incriminating Material Found During The Course Of Search. 2. That Having Regard To The Fact & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ao In Making Addition Of Rs.50 Lacs Which Was Made By The Ao Only On The Basis Of Alleged Statement Which Has Even Being Retracted On 09.07.2012 By The Assessee. Thus The Addition Is Not Sustainable. 3. That In Any Case & In Any View Of The Matter Action Of Ld. Cit(A) In Making Addition Of Rs.50 Lacs Is Bad In Law & Against The Facts & Circumstances Of The Case.“

For Appellant: Sh. Vivek Aggarwal, CAFor Respondent: Sh. N. S. Jangpangi, CIT DR
Section 132Section 132(4)Section 153A