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

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2866/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Apr 2016AY 2008-09

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2865/MUM/2013[2007-08]Status: DisposedITAT Mumbai28 Apr 2016AY 2007-08

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2864/MUM/2013[2006-07]Status: DisposedITAT Mumbai28 Apr 2016AY 2006-07

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2863/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Apr 2016AY 2005-06

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2421/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Apr 2016AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2420/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Apr 2016AY 2008-09

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2419/MUM/2013[2007-08]Status: DisposedITAT Mumbai28 Apr 2016AY 2007-08

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2418/MUM/2013[2006-07]Status: DisposedITAT Mumbai28 Apr 2016AY 2006-07

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2417/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Apr 2016AY 2005-06

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)