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

Vimal Chandra Jha vs. Income-Tax Officer

In the result, the appeal of the assessee stands allowed

ITA 411/PUN/2016[2007-08]Status: DisposedITAT Pune04 Feb 2021AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.411/Pun/2016 िनधा"रण वष" / Assessment Year : 2007-08 Vimal Chandra Jha, Quarter No.2076, Sector No.12-D, Bokarao Steel City, Jharkhand- 827012. .......अपीलाथ" / Appellant Pan : Afzpj1494B बनाम / V/S. Ito (Central) – Ii, ……""यथ" / Respondent Pune. Assessee By : Shri Pratik Sandbhor Revenue By : Shri S. P. Walimbe सुनवाई क" तारीख / Date Of Hearing : 04.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 04.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-13, Pune (‘Cit(A)’ For Short) Dated 06.11.2015 For The Assessment Year 2007-08. 2. Briefly, The Facts Of The Case Are That The Appellant Is Working As An Agent For Education Institutions. A Search & Seizure Action U/S 132A Of The Income Tax Act, 1961 (‘The Act’ For Short) Was Carried On The Appellant On 07.08.2009. The Appellant Had Not Been Filing Returns Of Income Voluntarily For The Assessment Years 2004-05 To 2007-08. However, Based On The Notice Issued U/S 153A Of The Act, The Returns Of Income For The Assessment Years

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S. P. Walimbe
Section 132ASection 143(3)Section 153A

Smt. Shiva Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, appeal of the assessee is allowed

ITA 1108/JPR/2019[2010-11]Status: DisposedITAT Jaipur28 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1108/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 Smt. Shiva Bhatia, Cuke D.C.I.T., Vs. 49-A, New Colony, Gumanpura, Central Circle Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahtpb 1598 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 28/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)- 2, Udaipur Dated 28/06/2019 For The A.Y. 2010-11 In The Matter Of Confirmation Of Penalty Imposed U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Effective Grounds Have Been Taken. “1. Under The Facts & Circumstances Of The Case, The Order Passed U/S 271(1)(C) Is Illegal & Bad In Law. 2. The Ld. Cit(A) Has Erred On Facts & In Law In Confirming The Levy Of Penalty U/S 271(1)(C) Of The It Act, 1961 On The Alleged Undisclosed Salary Income Of Rs. 1,80,000/- Received From M/S Bhatia Corporation Pvt. Ltd. By Not Accepting The Explanation Of Assessee That Such Salary Income Was Inadvertently Left To Be Included At The Time Of Filing The Return.”

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 132Section 139(1)Section 153ASection 271(1)(c)