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 31 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

Additions on account of alleged accommodation entries cannot be made solely based on the un-confronted oral statement of a third party recorded during search proceedings, especially when no documentary evidence is supplied to the assessee.

606 (Delhi). 3. K. Krishnamurthy v. DCIT
171 Taxmann.com 413 · 2025 · Supreme Court
23
citing judgments

Material found during a simultaneous search of a third party can be used to make additions under section 153A of the Income Tax Act.

413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT
168 Taxmann.com 413 · 2024 · High Court
16
citing judgments
1. Ojjus Medicare (P) Ltd. v. PCIT (Central-1)
161 Taxmann.com 100 · 2024 · High Court
15
citing judgments
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

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

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

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