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

Kusumlata Sonthalia, Kolkata vs. Principal CIT, Central - 1, Kolkata

Appeal is allowed

ITA 1112/KOL/2019[2011-12]Status: DisposedITAT Kolkata28 Feb 2020AY 2011-12

Bench: Shri P. M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं/I.T.A No.1112/Kol/2019 ("नधा"रण वष" / Assessment Year: 2011-12) Kusumlata Sonthalia Vs. Pcit, Central-1, Kolkata. 34, Pankaj Mallick Sarani, Jayantika Apartment, 1St Floor, Ballygunge, Kolkata – 700019. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbpa8446Q (Appellant) .. (Respondent) Appellant By : Shri Nirav Shesth, Aca Respondent By : Shri Ram Bilash Meena, Cit सुनवाई क" तार"ख/ Date Of Hearing : 13/02/2019 घोषणा क" तार"ख/Date Of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Principal Commissioner Of Income Tax, Central-1, Kolkata’S Order Dated 28.02.2019 Involving Proceedings U/S 153A/143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. Coming To The Basic Relevant Facts, We Notice That The Pcit’S Action Under Challenge Has Assumed Revision Jurisdiction Vested U/S 263 Of The Act To Hold The Regular Assessment In Question Framed In Assessee’S Case On 30.12.2016 As An Erroneous One Causing Prejudice To Interest Of The Revenue On The Ground That The Assessing Officer Had Failed To Carry Out Factual Verification/Necessary Enquires/Investigation Regarding The Tax-Payer’S Long Term Capital Losses Of Rs.156075/- & Gains Of Rs.13010/- As Per Stamp Duty Valuation(S) Of Rs.1465454/-And Rs.1353454/-; Respectively. He Thus Sought To Invoke Section

For Appellant: Shri Nirav Shesth, ACAFor Respondent: Shri Ram Bilash Meena, CIT
Section 14ASection 153ASection 263

Pradeep Kumar Sonthalia, Kolkata vs. Principal CIT, Central - 1, Kolkata

Appeal is allowed

ITA 1150/KOL/2018[2010-11]Status: DisposedITAT Kolkata28 Feb 2020AY 2010-11

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं/I.T.A No.1150/Kol/2018 ("नधा"रण वष" / Assessment Year: 2010-11) Pradeep Kumar Sonthalia Vs. Pcit, Central-1, Kolkata. 34, Pankaj Mallick Sarani, Jayantika Apartment, 1St Floor, Ballygunge, Kolkata – 700019. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahfps8270A (Appellant) .. (Respondent) Appellant By : Shri Nirav Shesth, Aca Respondent By : Shri Ram Bilash Meena, Cit सुनवाई क" तार"ख/ Date Of Hearing : 30/12/2019 घोषणा क" तार"ख/Date Of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Principal Commissioner Of Income Tax, Central-1, Kolkata’S Order Dated 15.01.2018 Involving Proceedings U/S 263 Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. Coming To The Basic Relevant Facts, We Notice That The Pcit’S Revision Directions/Order Under Challenge Dated 15.01.2018 Have Assumed Jurisdiction Vested U/S 263 Of The Act To Hold The Regular Assessment In Question Dated 30.12.2016 As An Erroneous One Causing Prejudice To Interest Of The Revenue On The Ground That The Assessing Officer Had Failed To Carry Out Necessary Factual Enquires/Investigation Regarding The Tax-Payer’S Deduction Claim Raised U/S 54 R.W.

For Appellant: Shri Nirav Shesth, ACAFor Respondent: Shri Ram Bilash Meena, CIT
Section 14ASection 153ASection 263Section 54Section 54F