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

DCIT - CC - 4 (1), Cr- 4, Pr. CIT- (C)-2, Mumbai vs. Pkss Infrastructure Pvt. Ltd., Mumbai

In the result, the appeals of assessee are allowed and that of the Revenue are dismissed

ITA 5802/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Nov 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Waseem Ahmed, Am आयकर अपील सुं./ Ita No. 5680/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5681/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pkss Infrastructure Pvt. Ltd. The Dy. Commissioner Of 142, Garuda House, Upper Income Tax, Cc-4(1), 19 Th बनाम/ Govind Nagar Malad (East), Floor, Air India Bldg., Vs. Mumbai-400 097 Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecp6450A आयकर अपील सुं./ Ita No. 5803/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5802/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) The Dy. Commissioner Of Pkss Infrastructure Pvt. Ltd. Income Tax, Cc-4(1), 19 Th 142, Garuda House, Upper बनाम/ Floor, Air India Bldg., Govind Nagar Malad (East), Vs. Mumbai-400 021 Mumbai-400 097 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर े / Appellant By : Shri Dharmesh Shah, Ms. Mitali Gopani, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Awungshi Gimson, Dr ुिवाई की तारीख / Date Of Hearing: 14.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 29.11.2019

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Awungshi Gimson, DR
Section 132Section 132(4)Section 143(3)Section 153ASection 154

Pkss Infrastructure Pvt. Ltd., Mumbai vs. DCIT - CC - 4 (1), Mumbai

In the result, the appeals of assessee are allowed and that of the Revenue are dismissed

ITA 5681/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Nov 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Waseem Ahmed, Am आयकर अपील सुं./ Ita No. 5680/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5681/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pkss Infrastructure Pvt. Ltd. The Dy. Commissioner Of 142, Garuda House, Upper Income Tax, Cc-4(1), 19 Th बनाम/ Govind Nagar Malad (East), Floor, Air India Bldg., Vs. Mumbai-400 097 Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecp6450A आयकर अपील सुं./ Ita No. 5803/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5802/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) The Dy. Commissioner Of Pkss Infrastructure Pvt. Ltd. Income Tax, Cc-4(1), 19 Th 142, Garuda House, Upper बनाम/ Floor, Air India Bldg., Govind Nagar Malad (East), Vs. Mumbai-400 021 Mumbai-400 097 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर े / Appellant By : Shri Dharmesh Shah, Ms. Mitali Gopani, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Awungshi Gimson, Dr ुिवाई की तारीख / Date Of Hearing: 14.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 29.11.2019

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Awungshi Gimson, DR
Section 132Section 132(4)Section 143(3)Section 153ASection 154

Pkss Infrastructure Pvt. Ltd., Mumbai vs. DCIT - CC - 4 (1), Mumbai

In the result, the appeals of assessee are allowed and that of the Revenue are dismissed

ITA 5680/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Nov 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Waseem Ahmed, Am आयकर अपील सुं./ Ita No. 5680/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5681/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pkss Infrastructure Pvt. Ltd. The Dy. Commissioner Of 142, Garuda House, Upper Income Tax, Cc-4(1), 19 Th बनाम/ Govind Nagar Malad (East), Floor, Air India Bldg., Vs. Mumbai-400 097 Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecp6450A आयकर अपील सुं./ Ita No. 5803/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5802/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) The Dy. Commissioner Of Pkss Infrastructure Pvt. Ltd. Income Tax, Cc-4(1), 19 Th 142, Garuda House, Upper बनाम/ Floor, Air India Bldg., Govind Nagar Malad (East), Vs. Mumbai-400 021 Mumbai-400 097 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर े / Appellant By : Shri Dharmesh Shah, Ms. Mitali Gopani, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Awungshi Gimson, Dr ुिवाई की तारीख / Date Of Hearing: 14.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 29.11.2019

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Awungshi Gimson, DR
Section 132Section 132(4)Section 143(3)Section 153ASection 154

S & P Foundations Pvt. Ltd., Chennai vs. ACIT, Chennai

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue stands allowed

ITA 382/CHNY/2013[2007-08]Status: DisposedITAT Chennai27 Nov 2019AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 382/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 M/S. S&P Foundations Pvt. Ltd., The Assistant Commissioner Of Madley Road, T. Nagar, Vs. Income Tax, Chennai 600 017. Central Circle Iv(2), [Pan:Aaics0224K] Chennai - 34. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 2085/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 The Assistant Commissioner Of M/S. S&P Foundations Pvt. Ltd., Income Tax, Central Circle Iv(2), Madley Road, T. Nagar, Vs. Chennai - 34. Chennai 600 017. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri G. Baskar, Advocate Shri J. Pavithran Kumar, Jcit Department By : सुनवाई की तारीख/ Date Of Hearing : 15.10.2019 घोषणा की तारीख /Date Of Pronouncement : 28.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) Ii, Chennai, Dated 05.12.2012 Relevant To The Assessment Year 2007-08 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri G. Baskar, Advocate
Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

ACIT, Chennai vs. M/S. S & P Foundation P. Ltd., Chennai

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue stands allowed

ITA 2085/CHNY/2013[2007-08]Status: DisposedITAT Chennai27 Nov 2019AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 382/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 M/S. S&P Foundations Pvt. Ltd., The Assistant Commissioner Of Madley Road, T. Nagar, Vs. Income Tax, Chennai 600 017. Central Circle Iv(2), [Pan:Aaics0224K] Chennai - 34. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 2085/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 The Assistant Commissioner Of M/S. S&P Foundations Pvt. Ltd., Income Tax, Central Circle Iv(2), Madley Road, T. Nagar, Vs. Chennai - 34. Chennai 600 017. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri G. Baskar, Advocate Shri J. Pavithran Kumar, Jcit Department By : सुनवाई की तारीख/ Date Of Hearing : 15.10.2019 घोषणा की तारीख /Date Of Pronouncement : 28.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) Ii, Chennai, Dated 05.12.2012 Relevant To The Assessment Year 2007-08 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri G. Baskar, Advocate
Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A