Section 292CC of the Income Tax Act

The decision most relied on for Section 292CC is I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd. (32 Taxmann.com 384), cited in 30 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 292CC

I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd.
32 Taxmann.com 384 · 2013 · High Court
30
citing judgments

An oral statement of a third party recorded by search authorities cannot be used to make an addition for alleged accommodation entries unless it is confronted to the assessee and supporting documentary evidence is provided.

606 (Delhi). 3. K. Krishnamurthy v. DCIT
171 Taxmann.com 413 · 2025 · Supreme Court
23
citing judgments
413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT
168 Taxmann.com 413 · 2024 · High Court
16
citing judgments

Seized materials belonging to a third party and having a bearing on the determination of the total income of that third party are required to be transmitted by the Assessing Officer who conducted the search to the Assessing Officer having jurisdiction over the third party, for the purpose of invoking Section 153C.

Celebi Delhi Cargo Terminal Management India Pvt. Ltd. v. Union of India
104 Taxmann.com 219 · 2019 · High Court
12
citing judgments
ACIT v. Manchukonda Shyam
182 Taxmann.com 235 · 2026 · ITAT
12
citing judgments
Vijay Bihari Kandhari v. ACIT
181 Taxmann.com 21 · 2025 · High Court
3
citing judgments

Judgments on Section 292CC

ACIT., Central Circle-2(4), Hyderabad vs. Prathima Infrastructure Limited, Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1129/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

ACIT., Central Circle-2(4), Hyderabad vs. Prathima Infrastructure Limited, Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1128/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

ACIT., Central Circle-2(4), Hyderabad vs. Prathima Infrastructure Limited, Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1127/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

ACIT., Central Circle-2(4), Hyderabad vs. Prathima Infrastructure Limited, Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1126/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

ACIT., Central Circle-2(4), Hyderabad vs. Prathima Infrastructure Limited, Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1125/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

Prathima Infrastructure Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1095/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

Prathima Infrastructure Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1094/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

Prathima Infrastructure Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1093/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

Prathima Infrastructure Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1092/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

Prathima Infrastructure Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1091/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

Prathima Infrastructure Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1090/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16
Section 153ASection 153BSection 2(31)Section 292C

Prathima Infrastructure Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the Revenue are dismissed

ITA 1089/HYD/2025[2014-15]Status: DisposedITAT Hyderabad27 Mar 2026AY 2014-15
Section 153ASection 153BSection 2(31)Section 292C

V S A Infra Projects Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, the appeal of assessee in ITA Nos

ITA 906/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20
Section 132Section 132ASection 133ASection 143(3)Section 153A

V S A Infra Projects Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, the appeal of assessee in ITA Nos

ITA 905/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19
Section 132Section 132ASection 133ASection 143(3)Section 153A

V S A Infra Projects Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, the appeal of assessee in ITA Nos

ITA 904/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 132Section 132ASection 133ASection 143(3)Section 153A

V S A Infra Projects Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, the appeal of assessee in ITA Nos

ITA 903/HYD/2025[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 132Section 132ASection 133ASection 143(3)Section 153A

V S A Infra Projects Private Limited, Hyderabad vs. DCIT., Central Circle -1(2), Hyderabad

In the result, the appeal of assessee in ITA Nos

ITA 902/HYD/2025[2014-15]Status: DisposedITAT Hyderabad26 Nov 2025AY 2014-15
Section 132Section 132ASection 133ASection 143(3)Section 153A

Kusum Mittal, Haryana vs. DCIT, CC-1, Gurgaon

ITA 808/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 143(2)Section 153ASection 55ASection 56(2)(vii)

Commissioner of Income Tax vs. Sri P Shyamaraju

In the result, the appeal is disposed of

ITA/138/2012HC Karnataka20 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 292Section 292C

Commissioner of Income Tax vs. Sri P Shyamaraju

In the result, the appeal is disposed of

ITA/132/2012HC Karnataka20 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 153ASection 158Section 260Section 292C