Section 153C(1) of the Income Tax Act

The decision most relied on for Section 153C(1) is CIT v. Jasjit Singh (2023 SCC OnLine SC 1265), cited in 23 of the 39 judgments on BharatTax that turn on this section.

Leading authorities on Section 153C(1)

CIT v. Jasjit Singh
2023 SCC OnLine SC 1265 · 2023 · Reported
23
citing judgments

Judgments on Section 153C(1)

DCIT, DELHI vs. SUBODH KANT SAHAY HUF, DELHI

ITA 8444/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Apr 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Amitabh Shukladcit Vs. Subodh Kant Sahay Huf Room No. 348, E-2, Ara 302, Navsansadvihar, Centre, Jhandewalan, Sector-22 Plat 4, Extn. New Delhi Dwarka, Raj Nagar-Ii 110055 Delhi – 110077 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajhs1872H Appellant .. Respondent Appellant By : Sh. Sumitlalchandani, Adv. Sh. Shivamyadav, Adv. Ms. Ananya Kapoor, Adv. Respondent By : Sh. Mahesh Kumar, Cit, Dr Date Of Hearing 30.03.2026 Date Of Pronouncement 08.04.2026 O R D E R Per Anubhav Sharma, Jm:

For Appellant: Sh. SumitLalchandani, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 132Section 153CSection 153C(1)

DALAVAI AUDIKESAVULU SRINIVAS L/H OF LATE SMT D A SATHYAPRABHA,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 1050/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri H. Siva Prasad Reddy, ITPFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 234ASection 271(1)(c)Section 69B

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs. GOLDLINE INTERNATIONAL FINVEST LIMITED, DELHI

In the result the appeal filed by the appellant is allowed

ITA 2899/DEL/2025[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 132Section 153ASection 153A(1)Section 153CSection 153C(1)

DCIT CC -15, NEW DELHI vs. SHIVA CONSULTANTS PVT. LTD., NEW DELHI

ITA 4124/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Dec 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4122/Del/2025 : Asstt. Year : 2010-11 Ita No. 4123/Del/2025 : Asstt. Year : 2013-14 Ita No. 4124/Del/2025 : Asstt. Year : 2015-16 Dcit, Vs Shiva Consultants Pvt. Ltd., Central Circle-15, C-360, Lgf, Defence Colony, Amar New Delhi Colony, South Delhi, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacs8213J Assessee By : Sh. Gaurav Jain & Sh. Tarun Chanana, Advs. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Revenue’S Three Appeals

For Appellant: Sh. Gaurav Jain & Sh. Tarun Chanana, AdvsFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

DCIT CC -15, NEW DELHI vs. SHIVA CONSULTANTS PVT. LTD., NEW DELHI

ITA 4123/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Dec 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4122/Del/2025 : Asstt. Year : 2010-11 Ita No. 4123/Del/2025 : Asstt. Year : 2013-14 Ita No. 4124/Del/2025 : Asstt. Year : 2015-16 Dcit, Vs Shiva Consultants Pvt. Ltd., Central Circle-15, C-360, Lgf, Defence Colony, Amar New Delhi Colony, South Delhi, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacs8213J Assessee By : Sh. Gaurav Jain & Sh. Tarun Chanana, Advs. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Revenue’S Three Appeals

For Appellant: Sh. Gaurav Jain & Sh. Tarun Chanana, AdvsFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

DCIT CC -15, NEW DELHI vs. SHIVA CONSULTANTS PVT. LTD., NEW DELHI

ITA 4122/DEL/2025[2010-11]Status: DisposedITAT Delhi30 Dec 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4122/Del/2025 : Asstt. Year : 2010-11 Ita No. 4123/Del/2025 : Asstt. Year : 2013-14 Ita No. 4124/Del/2025 : Asstt. Year : 2015-16 Dcit, Vs Shiva Consultants Pvt. Ltd., Central Circle-15, C-360, Lgf, Defence Colony, Amar New Delhi Colony, South Delhi, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacs8213J Assessee By : Sh. Gaurav Jain & Sh. Tarun Chanana, Advs. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Revenue’S Three Appeals

For Appellant: Sh. Gaurav Jain & Sh. Tarun Chanana, AdvsFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

DCIT CC -15, NEW DELHI vs. JFC FINANCE (INDIA) LIMITED, NEW DELHI

Appeal is dismissed in above terms

ITA 4103/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Dec 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4103/Del/2025 : Asstt. Year : 2012-13 Dcit, Vs Jfc Finance (India) Ltd., Central Circle-15, 944/9 & 944/10, Ground Floor, New Delhi Laxmi Complex, Nehru Road, Arjun Nagar, Kotla Mubarakpur, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacj9731E Assessee By : Sh. Sh. Gaurav Jain, Adv. & Sh. Tarun Chanana, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Years 2012-13, Arises Against The Cit(A)-26, New Delhi’S Order Dated 27.02.2025 In Case No. 26/10153/2011-12, In Proceedings U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sh. Gaurav Jain, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

DCIT., CENTRAL CIRCLE-1(3), HYDERABAD vs. LIGHT HOUSE MOVIE MAKERS LLP, HYDERABAD

In the result, both the appeals filed by the revenue are dismissed

ITA 318/HYD/2024[2019-20]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR
Section 132Section 139Section 142(1)Section 153C

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. ANISHA GUPTA, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3629/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Dec 2025AY 2016-17

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28 NEW DELHI, NEW DELHI vs. ANISHA GUPTA, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3628/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Dec 2025AY 2014-15

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28 NEW DELHI, NEW DELHI vs. ANKUR GUPTA HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3627/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Dec 2025AY 2015-16

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs. ANKUR GUPTA HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3626/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Dec 2025AY 2014-15

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. BASHESHAR DAYAL HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3625/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Dec 2025AY 2015-16

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. BASHESHAR DAYAL HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3624/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Dec 2025AY 2014-15

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. GOPAL HITECH INFRA DEVELOPERS PVT. LTD., DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 4408/DEL/2025[2014-15]Status: DisposedITAT Delhi09 Dec 2025AY 2014-15

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4408/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 बनाम Dcit, Gopal Hitech Infra Developers Room No.359, 3Rd Floor, Vs. Pvt. Ltd., E2, Ara Center, Unit 230-231, Vardhman Grand Plaza, Jhandewalan Extension, Rohini, Sector-3, Sector 5 S.O., North West New Delhi. Delhi, New Delhi. Pan No.Aaecg2030K अपीलाथ" Appellant ""यथ"/Respondent

Section 1Section 153CSection 250Section 68

JCIT OSD, DELHI vs. MIDAS POLYPACK PVT LTD NOW KNOWN AS AG POLYPACK PVT LTD, DELHI

In the result, the appeals filed by the Revenue are dismissed

ITA 1349/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

JCIT, OSD, DELHI vs. MIDAS POLYPACK PVT. LTD NOW KNOWN AS A G POLYPACK PVT. LTD, DELHI

In the result, the appeals filed by the Revenue are dismissed

ITA 1348/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

JCIT, OSD, DELHI vs. MIDAS POLYPACK PVT LTD, NOW KNOWN AS AG POLYPACK PVT LTD, DELHI

In the result, the appeals filed by the Revenue are dismissed

ITA 1347/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

DEPUTY COMMISSIONER OF INCOME TAX , DELHI vs. VEENA GUPTA, DELHI

Appeal is dismissed for assessment year 2014-15 in the case of ACIT vs

ITA 3150/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Sumit Lalchandani, Adv. & Sh. ShivamFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153CSection 153C(1)

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. SAURABH MAHESHWARI, GURGAON

Appeal is dismissed for assessment year 2014-15 in the case of ACIT vs

ITA 2870/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Sept 2025AY 2016-17

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Sumit Lalchandani, Adv. & Sh. ShivamFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153CSection 153C(1)

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