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

Dr. Shiv Gautam, Jaipur vs. DCIT, Cerntral Circle-1, Jaipur

In the result, this appeal of the assessee stands allowed

ITA 67/JPR/2021[2012-13]Status: DisposedITAT Jaipur31 Mar 2022AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 67/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year :2012-13 Dr. Shiv Gautam, Cuke D.C.I.T., 1, Gokul, Jacob Road, Civil Lines, Vs. Central Circle-1, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abopg 4893 N Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Sanjay Dhariwal (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 16/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/03/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 28/05/2021 For The A.Y. 2012-13 In The Matter Of Order Passed U/S 143(3) Read With Section 153A Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. The Ld. Cit(A) Has Erred On Facts & In Law In Confirming The Addition Of Rs.50 Lacs U/S 69 On Account Of Alleged Unaccounted Advances Given To Sh. Vikas Sharma On The Basis Of Blank Receipt Found In Search. 1.1 The Ld. Cit(A) Has Further Erred On Facts & In Law In Holding That Cancellation Receipt Filed During The Course Of Assessment Proceedings Is A Fake Document & Afterthought.

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT-DR)
Section 132(1)Section 139Section 143(3)Section 153ASection 69

Shri Ritum Jain, Kolkata vs. DCIT, CC-3(2), Kolkata

In the result, the captioned appeal of the assessee is allowed

ITA 466/KOL/2021[2014-15]Status: DisposedITAT Kolkata30 Mar 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Shri Ritum Jain Dcit, Cc-3(2), Kolkata 4A, Metro Towers, 1, Ho Chi Vs. Minh Sarani, Kolkata – 700 071. Pan: Actpj 4441 K (Appellant) (Respondent) Present For: Appellant By : Shri A.K. Tulsyan, Ar Respondent By : Smt. Ranu Biswas, Acit, Dr Date Of Hearing : 09.03.2022 Date Of Pronouncement : 30.03.2022 O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.09.2021 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’]. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Ld. Cit(A) Erred In Confirming The Action Of The Ld. Ao In Rejecting The Assessee’S Rectification Petition Filed U/S 154 Claiming The Subsidy Received By The Assessee As Industrial Promotion Assistance (Ipa) From The State Govt, Under West Bengal Industrial Promotion (Assistance To Industrial Units) Scheme, As Capital Receipt In Place Of Revenue Receipt. The Claim Of The Assessee Was Rejected By The Ld. Ao As Well As The Ld. Cit(A) On The Ground That The Same Cannot Be Claimed By The Assessee In The Rectification Petition U/S 154 Since The Same Was Not Claimed In The Return Of Income Filed By The Assessee In View Of The Decision Of Hon’Ble Apex Court In Case Of Goetze India Ltd. Vs Cit In 157 Taxman 1. The Ld. Cit(A) Did Not Consider The Fact That The Assessee’S Case Is Squarely Covered By Judicial Decisions On Similar Facts In The Case Of Sharda Cropchem Ltd. Vs Dcit In 71 Itr (Trib) 141 & Dcit & Kashmir Steel Rolling Mills In 130/Asr/2014. Therefore, The Action Of 2 Shri Ritum Jain A.Y. 2014-15 The Ld. Cit(A) In Rejecting The Claim Of The Assessee Is Unjustified & The Claim Needs To Be Allowed.

For Appellant: Shri A.K. Tulsyan, ARFor Respondent: Smt. Ranu Biswas, ACIT, DR
Section 139(5)Section 153ASection 154Section 250