PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs ABHISAR BUILDWELL P. LTD. — C.A. No. 6580/2021

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010194372020

Filing Date

10-Sep-2020

Registration No

C.A. No. 6580/2021

Diary Number

19437/2020

Order Date

24-Apr-2023

Document Type

Judgement - of Main Case

Neutral Citation

2023 INSC 417

Disposal Type

Disposed Off

Last updated 28-May-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.PR. COMMISSIONER OF INCOME TAX CENTRAL 3

    Adv. RAJ BAHADUR YADAV[P-1]

Respondent(s)

  1. 1.ABHISAR BUILDWELL P. LTD.

    Adv. AMBHOJ KUMAR SINHA[R-1]

Case History

  1. Case disposedDisposed

  2. 24-Apr-2023

    Judgement - of Main CaseView PDF

  3. 24-Apr-2023

    ROP - of Main CaseView PDF

  4. 24-Apr-2023

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar

  5. 02-Feb-2023

    ROP - of Main CaseView PDF

  6. 02-Feb-2023

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sudhanshu Dhulia

  7. 01-Feb-2023

    ROP - of Main CaseView PDF

  8. 01-Feb-2023

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sudhanshu Dhulia

  9. 05-Jan-2023

    ROP - of Main CaseView PDF

  10. 05-Jan-2023

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar

  11. 29-Nov-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mrs. Justice B.V. Nagarathna

  12. 02-Nov-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice M.M. Sundresh

  13. 20-Sep-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  14. 06-Sep-2022

    ROP - of Main CaseView PDF

  15. 12-Jan-2022

    ROP - of Main CaseView PDF

  16. 12-Jan-2022

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice C.T. Ravikumar

  17. 27-Oct-2021

    ROP - of Main CaseView PDF

  18. 27-Oct-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice C.T. Ravikumar

  19. 01-Sep-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Hrishikesh Roy and Hon'ble Mr. Justice C.T. Ravikumar

  20. 15-Apr-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  21. 17-Mar-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  22. 26-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  23. 19-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  24. 15-Oct-2020

    ROP - of Main CaseView PDF

  25. 15-Oct-2020

    First hearing

    Initial hearing scheduled

  26. 10-Sep-2020

    Case filed

    Registration No. C.A. No. 6580/2021

  27. 06-Feb-2017

    ROPView PDF

  28. 06-Feb-2017

    Office ReportView PDF

  29. 06-Feb-2017

    ROPView PDF

  30. 01-Feb-2017

    ROPView PDF

  31. 01-Feb-2017

    ROPView PDF

  32. 07-Oct-2016

    Office ReportView PDF

  33. 23-Sep-2016

    ROPView PDF

  34. 23-Sep-2016

    Office ReportView PDF

  35. 23-Sep-2016

    ROPView PDF

  36. 16-Dec-2015

    ROPView PDF

View Full Judgment
casestatus.in Summary

Supreme Court Decision on Section 153A Assessment Scope Case: Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd., C.A. No. 6580/2021 Date: April 24, 2023 Summary The Supreme Court ruled that in income tax search assessments under Section 153A, the Assessing Officer (AO) cannot make additions to completed/unabated assessments without incriminating material found during the search. Key Holdings: 1. Incriminating material required for completed assessments: Where no assessment was pending on the search date, the AO may only reassess if incriminating material is unearthed during search under Section 132 or requisition under Section 132A. 2. Pending assessments: Assessments pending on the search date automatically abate; the AO can reassess all six years' total income using both seized material and other available information. 3. No incriminating material = No assessment: If search yields no incriminating material for a completed assessment year, the AO cannot reassess under Section 153A; however, reassessment under Sections 147/148 remains available if conditions are met. 4. Assessment must relate to search findings: Section 153A requires assessment nexus with search/requisition findings—the provision is titled "Assessment in case of search or requisition." The Court dismissed Revenue's appeals seeking unrestricted reassessment powers, upholding decisions by Delhi, Gujarat, and other High Courts restricting Section 153A scope. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case