Section 153C(3) of the Income Tax Act

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

Judgments on Section 153C(3)

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

Accordingly, the appeals filed by the assessee are allowed

ITA 260/BANG/2026[2014-15]Status: DisposedITAT Bangalore24 Jul 2026AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

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

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

Accordingly, the appeals filed by the assessee are allowed

ITA 259/BANG/2026[2013-14]Status: DisposedITAT Bangalore24 Jul 2026AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

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

Kaushik Jaichand Maisheri, Hyderabad vs. ACIT, Central Circle -2 (1), Hyderabad

In the result, both the aforementioned appeals, viz

ITA 2211/HYD/2025[2019-20]Status: DisposedITAT Hyderabad17 Jun 2026AY 2019-20
Section 132Section 153CSection 153C(1)Section 153DSection 234ASection 234BSection 69A

Tejal Kaushik Maisheri, Hyderabad vs. ACIT, Central Circle-2(1), Hyderabad

In the result, both the aforementioned appeals, viz

ITA 2210/HYD/2025[2019-20]Status: DisposedITAT Hyderabad17 Jun 2026AY 2019-20
Section 132Section 153CSection 153C(1)Section 153DSection 234ASection 234BSection 69A

DCIT Center. Circle-Amravati, Nagpur vs. Sandeep Haribhau Pundkar, Akola

ITA 364/NAG/2025[2019-20]Status: DisposedITAT Nagpur16 Jun 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roydcit, Central Circle, Sandeep Haribhau Pundkar, Amravati Vs Ranpise Nagar, Professors Colony, Akola-444001 Pan : Ajdpp 7016 R Revenue Assessee

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 143(3)Section 153CSection 153C(3)Section 250

Neetu Dhariwal, Kota vs. DCIT, Central Circle, Kota

In the result, all the three captioned appeals are hereby allowed

ITA 1774/JPR/2025[2020-21]Status: DisposedITAT Jaipur16 Jun 2026AY 2020-21

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahaysh. Manish Dhariwal, Vs. Dcit, Kalani & Co Llp, Chartered Central Circle, Kota, Accountants, 5Th Floor, Milestone Rajasthan-324009 Building, Gandhinagar Turn, Tonk Road, Jaipur, Rajasthan-302015 Pan/Gir No: Abrpd3709M Nikita Dhariwal, Vs. Dcit, Kalani & Co Llp, Chartered Central Circle, Kota, Accountants, 5Th Floor, Milestone Rajasthan-324009 Building, Gandhinagar Turn, Tonk Road, Jaipur, Rajasthan-302015 Pan/Gir No: Agtpd0046J Neetu Dhariwal, Kalani & Co Llp, Vs. Dcit, Chartered Accountants, 5Th Floor, Central Circle, Kota, Milestone Building, Gandhinagar Rajasthan-324009 Turn, Tonk Road, Jaipur, Rajasthan 302015

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Rajesh Ojha, CIT
Section 132(1)Section 153CSection 250Section 69

Nikita Dhariwal, Kota vs. DCIT, Central Circle, Kota

In the result, all the three captioned appeals are hereby allowed

ITA 1773/JPR/2025[2020-21]Status: DisposedITAT Jaipur16 Jun 2026AY 2020-21

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahaysh. Manish Dhariwal, Vs. Dcit, Kalani & Co Llp, Chartered Central Circle, Kota, Accountants, 5Th Floor, Milestone Rajasthan-324009 Building, Gandhinagar Turn, Tonk Road, Jaipur, Rajasthan-302015 Pan/Gir No: Abrpd3709M Nikita Dhariwal, Vs. Dcit, Kalani & Co Llp, Chartered Central Circle, Kota, Accountants, 5Th Floor, Milestone Rajasthan-324009 Building, Gandhinagar Turn, Tonk Road, Jaipur, Rajasthan-302015 Pan/Gir No: Agtpd0046J Neetu Dhariwal, Kalani & Co Llp, Vs. Dcit, Chartered Accountants, 5Th Floor, Central Circle, Kota, Milestone Building, Gandhinagar Rajasthan-324009 Turn, Tonk Road, Jaipur, Rajasthan 302015

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Rajesh Ojha, CIT
Section 132(1)Section 153CSection 250Section 69

Sh. Manish Dhariwal, Kota vs. DCIT, Central Circle, Kota

In the result, all the three captioned appeals are hereby allowed

ITA 1772/JPR/2025[2020-21]Status: DisposedITAT Jaipur16 Jun 2026AY 2020-21

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahaysh. Manish Dhariwal, Vs. Dcit, Kalani & Co Llp, Chartered Central Circle, Kota, Accountants, 5Th Floor, Milestone Rajasthan-324009 Building, Gandhinagar Turn, Tonk Road, Jaipur, Rajasthan-302015 Pan/Gir No: Abrpd3709M Nikita Dhariwal, Vs. Dcit, Kalani & Co Llp, Chartered Central Circle, Kota, Accountants, 5Th Floor, Milestone Rajasthan-324009 Building, Gandhinagar Turn, Tonk Road, Jaipur, Rajasthan-302015 Pan/Gir No: Agtpd0046J Neetu Dhariwal, Kalani & Co Llp, Vs. Dcit, Chartered Accountants, 5Th Floor, Central Circle, Kota, Milestone Building, Gandhinagar Rajasthan-324009 Turn, Tonk Road, Jaipur, Rajasthan 302015

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Rajesh Ojha, CIT
Section 132(1)Section 153CSection 250Section 69

DCIT, Central Circle-1, Jaipur vs. Advance Strips Pvt Ltd, Jaipur

In the result, the appeal of the Assessee in ITA No

ITA 1742/JPR/2025[2019]Status: DisposedITAT Jaipur15 Jun 2026

Bench: Shri Sanjay Gargshri Ratnesh Nandan Sahayita No: 1422/Jpr/2025 Assessment Year: 2019-20, M/S Advance Strips Pvt: Ltd. Vs. Dcit, E-774, Road No. 13, Vki Area, Central Circle-1, Jaipur 302013 Jaipur Rft C 4. /Pan: Aabca4829P Ita No. 1742/Jpr/2025 (Assessment Year: 2019-20) Vs. Mls Advance Strips Pvt: Ltd. E- 774, Road No. 13, Vki Area; Jaipur 302013 Shri P.C. Parwal, Fca Mrs. Alka Gautam; Cit Dcit , Central Circle-1, Jaipur Assessee By Revenue By Date Of Hearing Date Of Pronouncement 26.03.2026 15.06.2026 [O Rd E R] Per_Saniay Garg_: The Captioned Cross-Appeals Have Been Preferred By The Assessee & The Revenue Against The Order Of The Ld: Commissioner Of Income Tax (Appeals) [Hereinafter Referred To As "Ld. Cit(A)"] Dated 19.02.2024 Passed U/S 250 Of The Income Tax Act; 1961 (Hereinafter Referred To As "Act") For The Assessment Year (Ay) 2019-20. Since Facts & Issues Involved In Both These Appeals Are Common And

Section 132Section 132(4)Section 250

M/S Advance Strips Pvt. Ltd., Jaipur vs. DCIT, Central Circle-1, Jaipur

In the result, the appeal of the Assessee in ITA No

ITA 1422/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Jun 2026AY 2019-20

Bench: Shri Sanjay Gargshri Ratnesh Nandan Sahayita No: 1422/Jpr/2025 Assessment Year: 2019-20, M/S Advance Strips Pvt: Ltd. Vs. Dcit, E-774, Road No. 13, Vki Area, Central Circle-1, Jaipur 302013 Jaipur Rft C 4. /Pan: Aabca4829P Ita No. 1742/Jpr/2025 (Assessment Year: 2019-20) Vs. Mls Advance Strips Pvt: Ltd. E- 774, Road No. 13, Vki Area; Jaipur 302013 Shri P.C. Parwal, Fca Mrs. Alka Gautam; Cit Dcit , Central Circle-1, Jaipur Assessee By Revenue By Date Of Hearing Date Of Pronouncement 26.03.2026 15.06.2026 [O Rd E R] Per_Saniay Garg_: The Captioned Cross-Appeals Have Been Preferred By The Assessee & The Revenue Against The Order Of The Ld: Commissioner Of Income Tax (Appeals) [Hereinafter Referred To As "Ld. Cit(A)"] Dated 19.02.2024 Passed U/S 250 Of The Income Tax Act; 1961 (Hereinafter Referred To As "Act") For The Assessment Year (Ay) 2019-20. Since Facts & Issues Involved In Both These Appeals Are Common And

Section 132Section 132(4)Section 250

Techno Power, Kolkata vs. D.C.I.T., CC - 4(1), Kolkata

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

ITSSA 9/KOL/2026[2015-2016]Status: DisposedITAT Kolkata22 Apr 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan&For Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(1)Section 143(2)Section 153CSection 153C(3)

Techno Power, Kolkata vs. D.C.I.T., CC-4(1), Kolkata

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

ITSSA 10/KOL/2026[2016-2017]Status: DisposedITAT Kolkata22 Apr 2026AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan&For Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(1)Section 143(2)Section 153CSection 153C(3)

Jaideep Halwasiya, India vs. ACIT, Central Circle-4(3), Kolkata, India

In the result, the appeal of the assessee is allowed

ITA 2217/KOL/2025[2019-20]Status: DisposedITAT Kolkata20 Jan 2026AY 2019-20

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Mohit Mrinal, DR
Section 153CSection 153C(3)