Section 153C(3) of the Income Tax Act

33 judgments on BharatTax turn on Section 153C(3).

Judgments on Section 153C(3)

Kishor Kumar Aggarwal, Gurgaon vs. ACIT-Central Circle-30- Delhi., Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2305/DEL/2026[2020-21]Status: DisposedITAT Delhi07 Oct 2026AY 2020-21

Bench: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Vikram Singh Sharma, CIT-DR
Section 147Section 148Section 153CSection 153C(3)Section 250

Kishor Kumar Aggarwal, Gurgaon vs. ACIT-Central Circle-30, Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2304/DEL/2026[2019-20]Status: DisposedITAT Delhi07 Oct 2026AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Vikram Singh Sharma, CIT-DR
Section 147Section 148Section 153CSection 153C(3)Section 250

Genins India Insurance Tpa Ltd, Jhandewalan Extn vs. Deputy Commissioner of Income Tax Central Circle-28, Jhandewalan Extn

In the result, appeal of the assessee (ITA No

ITA 6030/DEL/2025[2020-2021]Status: DisposedITAT Delhi09 Sept 2026AY 2020-2021

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

Section 153CSection 153DSection 65B

Genins India Insurance Tpa Ltd, Jhandewalan Extn vs. Deputy Commissioner of Income Tax Central Circle-28, Jhandewalan Extn

In the result, appeal of the assessee (ITA No

ITA 6029/DEL/2025[2019-2020]Status: DisposedITAT Delhi09 Sept 2026AY 2019-2020

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

Section 153CSection 153DSection 65B

Genins India Insurence Tpa Limited, Jhandewalan Extn vs. Deputy Commissioner of Income Tax, Central Circle-28, Jhandewalan Extn

In the result, appeal of the assessee (ITA No

ITA 6028/DEL/2025[2018-2019]Status: DisposedITAT Delhi09 Sept 2026AY 2018-2019

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

Section 153CSection 153DSection 65B

Genins India Insurance Tpa Ltd, Jhandewalan Extn vs. Deputy Commissioner of Income Tax Central Circle-28, Jhandewalan Extn

In the result, appeal of the assessee (ITA No

ITA 6027/DEL/2025[2017-2018]Status: DisposedITAT Delhi09 Sept 2026AY 2017-2018

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

Section 153CSection 153DSection 65B

Genins India Insurance Tpa Ltd, Jhandewalan Extn vs. Deputy Commissioner of Income Tax Central Circle-28, Jhandewalan Extn

In the result, appeal of the assessee (ITA No

ITA 6026/DEL/2025[2016-2017]Status: DisposedITAT Delhi09 Sept 2026AY 2016-2017

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

Section 153CSection 153DSection 65B

Genins India Insurance Tpa Ltd, Jhandewalan Extn vs. Deputy Commissioner of Income Tax Central Circle-28, Jhandewalan Extn., New Delhi

In the result, appeal of the assessee (ITA No

ITA 6025/DEL/2025[2015-2016]Status: DisposedITAT Delhi09 Sept 2026AY 2015-2016

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

Section 153CSection 153DSection 65B

Genins India Insurance Tpa Ltd, Jhandewalan Extn vs. Deputy Commissioner of Income Tax Central Circle-28, Jhandewalan Extn

In the result, appeal of the assessee (ITA No

ITA 6024/DEL/2025[2014-2015]Status: DisposedITAT Delhi09 Sept 2026AY 2014-2015

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

Section 153CSection 153DSection 65B

I Home and Infrastructure Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 28, Delhi

In the result, the appeal of the assessee for the Assessment Year 2016-

ITA 1915/DEL/2026[2016-17]Status: DisposedITAT Delhi19 Aug 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Sh. Rajat Jain, C.A. and ShFor Respondent: Ms. Sugandha Sharma, CIT(DR)
Section 132Section 153C

I Home and Infrastructure Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 28, Delhi

In the result, the appeal of the assessee for the Assessment Year 2016-

ITA 1914/DEL/2026[2015-16]Status: DisposedITAT Delhi19 Aug 2026AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Sh. Rajat Jain, C.A. and ShFor Respondent: Ms. Sugandha Sharma, CIT(DR)
Section 132Section 153C

I Home and Infrastructure Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 28, Delhi

In the result, the appeal of the assessee for the Assessment Year 2016-

ITA 1913/DEL/2026[2014-15]Status: DisposedITAT Delhi19 Aug 2026AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Sh. Rajat Jain, C.A. and ShFor Respondent: Ms. Sugandha Sharma, CIT(DR)
Section 132Section 153C

Sanchar Nest Sahakari Awas Samiti Limited, Uttar Pradesh vs. DCIT Central Circle, Ghaziabad

In the result, the appeal of the assessee are allowed on the ground of assumption of jurisdiction

ITA 1870/DEL/2026[2016-17]Status: DisposedITAT Delhi05 Aug 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiassessment Year: 2014-15 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent Assessment Year: 2015-16 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent & Assessment Year: 2016-17 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent Assessee By Shri Akhilesh Kumar, Ar & Shri Govind Agarwal, Adv. Revenue By Shri Jitender Singh, Cit Dr Date Of Hearing: 16.07.2026 Pronouncement On 05.08.2026 Per Sanjay Awasthi: 1. This A Batch Of Three Appeals Pertaining To The Same Assessee For Ays 2014-15, 2015-16 & 2016-17. For The Sake Of Convenience, All These Three Appeals Are Being Disposed Of Through A Single Order.

Section 127Section 153A(1)Section 153CSection 153C(1)Section 153C(3)Section 250Section 68

Sanchar Nest Sahakari Awas Samiti Limited, Ghaziabad vs. DCIT /ACIT Central Circle, Ghaziabad

In the result, the appeal of the assessee are allowed on the ground of assumption of jurisdiction

ITA 1869/DEL/2026[2015-16]Status: DisposedITAT Delhi05 Aug 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiassessment Year: 2014-15 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent Assessment Year: 2015-16 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent & Assessment Year: 2016-17 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent Assessee By Shri Akhilesh Kumar, Ar & Shri Govind Agarwal, Adv. Revenue By Shri Jitender Singh, Cit Dr Date Of Hearing: 16.07.2026 Pronouncement On 05.08.2026 Per Sanjay Awasthi: 1. This A Batch Of Three Appeals Pertaining To The Same Assessee For Ays 2014-15, 2015-16 & 2016-17. For The Sake Of Convenience, All These Three Appeals Are Being Disposed Of Through A Single Order.

Section 127Section 153A(1)Section 153CSection 153C(1)Section 153C(3)Section 250Section 68

Sanchar Nest Sahakari Awas Samiti Limited, Ghaziabad vs. DCIT /ACIT Central Circle, Ghaziabad

In the result, the appeal of the assessee are allowed on the ground of assumption of jurisdiction

ITA 1868/DEL/2026[2014-15]Status: DisposedITAT Delhi05 Aug 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiassessment Year: 2014-15 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent Assessment Year: 2015-16 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent & Assessment Year: 2016-17 Sanchar Nest Sahakari Awas Samiti Vs. Dcit/Acit, Limited, Central Circle, Ito, 206-207, Ansal Satyam, Rdc, Raj Nagar, Cgo Complex-1, Hapur Ghaziabad, Uttar Pradesh 201001. Chungi, Ghaziabad, Uttar Pan No. Aagas0241Q Pradesh 201001. Appellant Respondent Assessee By Shri Akhilesh Kumar, Ar & Shri Govind Agarwal, Adv. Revenue By Shri Jitender Singh, Cit Dr Date Of Hearing: 16.07.2026 Pronouncement On 05.08.2026 Per Sanjay Awasthi: 1. This A Batch Of Three Appeals Pertaining To The Same Assessee For Ays 2014-15, 2015-16 & 2016-17. For The Sake Of Convenience, All These Three Appeals Are Being Disposed Of Through A Single Order.

Section 127Section 153A(1)Section 153CSection 153C(1)Section 153C(3)Section 250Section 68

Umapathy Srinivasa Gowda, Bengaluru vs. DCIT, Central Circle-2(1), Bengaluru

Accordingly, the appeals filed by the assessee are allowed

ITA 369/BANG/2026[2019-20]Status: DisposedITAT Bangalore24 Jul 2026AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: ACJPU8029L
Section 132Section 132(1)(a)Section 143(2)Section 153C

Umapathy Srinivasa Gowda, Bengaluru vs. DCIT, Central Circle-2(1), Bengaluru

Accordingly, the appeals filed by the assessee are allowed

ITA 368/BANG/2026[2017-18]Status: DisposedITAT Bangalore24 Jul 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: ACJPU8029L
Section 132Section 132(1)(a)Section 143(2)Section 153C

Umapathy Srinivasa Gowda, Bengaluru vs. DCIT, Central Circle-2(1), Bengaluru

Accordingly, the appeals filed by the assessee are allowed

ITA 367/BANG/2026[2018-19]Status: DisposedITAT Bangalore24 Jul 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: ACJPU8029L
Section 132Section 132(1)(a)Section 143(2)Section 153C

Umapathy Srinivasa Gowda, Bengaluru vs. DCIT, Central Circle-2(1), Bengaluru

Accordingly, the appeals filed by the assessee are allowed

ITA 262/BANG/2026[2016-17]Status: DisposedITAT Bangalore24 Jul 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: ACJPU8029L
Section 132Section 132(1)(a)Section 143(2)Section 153C

Umapathy Srinivasa Gowda, Bengaluru vs. DCIT, Central Circe, Bengaluru

Accordingly, the appeals filed by the assessee are allowed

ITA 261/BANG/2026[2015-16]Status: DisposedITAT Bangalore24 Jul 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: ACJPU8029L
Section 132Section 132(1)(a)Section 143(2)Section 153C
Section 153C(3) of the Income Tax Act — Case Laws | BharatTax