Section 153B(1) of the Income Tax Act

27 judgments on BharatTax turn on Section 153B(1).

Judgments on Section 153B(1)

Pushpanjali Constructions Private Limited, Pushpanjali Palace, Dehli Gate, Agra vs. DCIT, Cen Cir Ghaziabad

In the result appeal filed by the assessee is partly allowed

ITA 1001/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Ms. Amisha S. Gupt, CITDR
Section 143(3)Section 153ASection 153CSection 153DSection 69C

Ants Studio Pvt. Ltd., Ahmedabad vs. The DCIT Central Circle-2(2), Ahmedabad

In the result, the appeal of the assessee, in IT(SS)A No

ITSSA 126/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2013-14

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhait(Ss)A Nos.122, 123, 124, 125 & 126/Ahd/2021 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13&2013-14

Section 132Section 153CSection 40Section 43BSection 68

Ants Studio Pvt. Ltd., Ahmedabad vs. The DCIT Central Circle-2(2), Ahmedabad

In the result, the appeal of the assessee, in IT(SS)A No

ITSSA 125/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhait(Ss)A Nos.122, 123, 124, 125 & 126/Ahd/2021 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13&2013-14

Section 132Section 153CSection 40Section 43BSection 68

Ants Studio Pvt. Ltd., Ahmedabad vs. The DCIT Central Circle-2(2), Ahmedabad

In the result, the appeal of the assessee, in IT(SS)A No

ITSSA 124/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhait(Ss)A Nos.122, 123, 124, 125 & 126/Ahd/2021 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13&2013-14

Section 132Section 153CSection 40Section 43BSection 68

Ants Studio Pvt. Ltd., Ahmedabad vs. The DCIT Central Circle-2(2), Ahmedabad

In the result, the appeal of the assessee, in IT(SS)A No

ITSSA 123/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhait(Ss)A Nos.122, 123, 124, 125 & 126/Ahd/2021 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13&2013-14

Section 132Section 153CSection 40Section 43BSection 68

Ants Studio Pvt. Ltd., Ahmedabad vs. The DCIT Central Circle-2(2), Ahmedabad

In the result, the appeal of the assessee, in IT(SS)A No

ITSSA 122/AHD/2021[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2009-10

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhait(Ss)A Nos.122, 123, 124, 125 & 126/Ahd/2021 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13&2013-14

Section 132Section 153CSection 40Section 43BSection 68

Mohammed Imran Patni, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, all these appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 61/HYD/2025[2020-21]Status: DisposedITAT Hyderabad23 Apr 2025AY 2020-21

Bench: Us:

Section 132Section 153B(1)Section 153CSection 250Section 80C

Mohammed Imran Patni, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, all these appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 60/HYD/2025[2019-20]Status: DisposedITAT Hyderabad23 Apr 2025AY 2019-20

Bench: Us:

Section 132Section 153B(1)Section 153CSection 250Section 80C

Mohammed Imran Patni, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, all these appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 59/HYD/2025[2018-19]Status: DisposedITAT Hyderabad23 Apr 2025AY 2018-19

Bench: Us:

Section 132Section 153B(1)Section 153CSection 250Section 80C

Mohammed Imran Patni, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, all these appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 58/HYD/2025[2017-18]Status: DisposedITAT Hyderabad23 Apr 2025AY 2017-18

Bench: Us:

Section 132Section 153B(1)Section 153CSection 250Section 80C

Mohammed Imran Patni, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabadq

In the result, all these appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 57/HYD/2025[2016-17]Status: DisposedITAT Hyderabad23 Apr 2025AY 2016-17

Bench: Us:

Section 132Section 153B(1)Section 153CSection 250Section 80C

Mohammed Imran Patni, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, all these appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 56/HYD/2025[2015-16]Status: DisposedITAT Hyderabad23 Apr 2025AY 2015-16

Bench: Us:

Section 132Section 153B(1)Section 153CSection 250Section 80C

Mohammed Imran Patni, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, all these appeals are allowed for statistical purposes in terms of our aforesaid observations

ITA 55/HYD/2025[2014-15]Status: DisposedITAT Hyderabad23 Apr 2025AY 2014-15

Bench: Us:

Section 132Section 153B(1)Section 153CSection 250Section 80C

Principal Commissioner of Income Tax vs. M/S Jewels Emporium

The appeal is dismissed

ITA/43/2021HC Rajasthan01 Oct 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 132Section 143(3)Section 260

The DCIT, Central Circle-1(1), Ahmedabad vs. M/S. Ssa Hire Purchase Pvt. Ltd., Ahmedabad

In the result, the CO of the assessee is partly allowed whereas the appeal of the Revenue is dismissed as infructuous

ITSSA 154/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad19 May 2023AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri Parimalsinh B Parmar, & Shri V. V. Govani, A.RsFor Respondent: Shri Pushpendra Singh Chaudhary, C.I.T. D.R
Section 132Section 132ASection 143(3)Section 153ASection 153A(1)(b)Section 153BSection 153B(1)Section 153B(1)(a)

The DCIT, Central Circle-1(1), Ahmedabad vs. M/S. Ssa Hire Purchase Pvt. Ltd., Ahmedabad

In the result, the CO of the assessee is partly allowed whereas the appeal of the Revenue is dismissed as infructuous

ITSSA 153/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad19 May 2023AY 2012-13

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri Parimalsinh B Parmar, & Shri V. V. Govani, A.RsFor Respondent: Shri Pushpendra Singh Chaudhary, C.I.T. D.R
Section 132Section 132ASection 143(3)Section 153ASection 153A(1)(b)Section 153BSection 153B(1)Section 153B(1)(a)

DCIT, Central Circle-1(1), Ahmedabad vs. Shri Gopal Dahyabhai Patel, Ahmedabad

In the result, the CO of the assessee is partly allowed whereas the appeal of the Revenue is dismissed as infructuous

ITSSA 152/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad19 May 2023AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri Parimalsinh B Parmar, & Shri V. V. Govani, A.RsFor Respondent: Shri Pushpendra Singh Chaudhary, C.I.T. D.R
Section 132Section 132ASection 143(3)Section 153ASection 153A(1)(b)Section 153BSection 153B(1)Section 153B(1)(a)

ACIT, New Delhi vs. M/S. B.L. Kashyap & Sons Ltd., Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 5546/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2020AY 2008-09

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

ACIT, New Delhi vs. M/S. B.L. Kashyap & Sons Ltd., Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 5542/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Sept 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

ACIT, New Delhi vs. M/S. B.L. Kashyap & Sons Ltd., Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 5540/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Sept 2020AY 2002-03

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)