M/S.AVIJIT AGRO PVT.LTD. AND ORS. vs. PRINCIPAL COMMI. OF INCOME TAX AND ORS.

PDF · subscribers
CW/4620/2017HC Rajasthan2026:RJ-JD:4704-DB27 January 2026Author: ACTING CHIEF JUSTICE, BALJINDER SINGH SANDHU2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no case for interference was made out. The Court noted that no interim order was passed in the writ petition and that consequential actions have already been taken by the revenue. The revenue's submission that the survey team acted within its mandate under Section 133-A and that the impounding of documents under Section 133-A(3)(ia) was justified was implicitly accepted. The Court dismissed the writ petition, leaving it open for the petitioners to raise all issues at the appropriate stage when orders are passed by the respondents. The ratio decidendi is that a writ petition challenging a survey and consequential actions may not be entertained when no interim relief was granted and the consequential actions have already been completed, with the assessee having the liberty to agitate issues in subsequent proceedings.

What were the facts?

The petitioners, M/s Avijit Agro Pvt. Ltd. and five other companies, along with Shri Ashok Kumar Modi, filed a writ petition in 2017 challenging a survey conducted under Section 133-A of the Income Tax Act, 1961, and subsequent actions. The survey was conducted at premises A-21, Sadulganj, Bikaner, which was stated to be the principal place of business. The revenue contended that the survey team acted within its mandate, and books of accounts for M/s. Anurag Construction Company were found on a computer system in the basement of the surveyed premises. Consequently, impounding orders were passed under Section 133-A(3)(ia) for further investigation. No interim order was granted by the High Court, and consequential actions have been taken by the revenue.

What were the issues?

1. Whether the survey conducted under Section 133-A of the Income Tax Act, 1961, was within the mandate of the survey team, considering the premises surveyed and the nature of the business activities. (Question of law and fact) 2. Whether the consequential actions, including the impounding of documents under Section 133-A(3)(ia) of the Act, were justified. (Question of law and fact) Assessee's Contentions: None recorded as no one appeared for the petitioners. Revenue's Contentions: The survey team was well within its mandate to conduct the survey at the entire business premises under Section 133-A. The premises at A-21, Sadulganj, Bikaner, was the principal place of business. Books of accounts of M/s. Anurag Construction Company were maintained in the computer system in the basement, justifying the impounding orders under Section 133-A(3)(ia) for further investigation and examination.

Which sections of the Income-tax Act were involved?

Section 133-A,Section 133-A(1),Section 133-A(3)(ia)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JD:4704-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4620/2017 1. M/s Avijit Agro Pvt. Ltd. 2. M/s Anshu Amar Agro Pvt. Ltd. 3. M/s Ayush Agrotech Pvt. Ltd. 4. M/s Amar Pratap Agro Pvt. Ltd. 5. M/s Akhilesh Agrotech Pvt. Ltd. 6. M/s Akash Amar Agro Tech Pvt. Ltd., All Petitioners Companies Having Registered Office At A-21, Iiird Floor, Room No.5, Sadulganj, Bikaner Through Director 7. Shri Ashok Kumar Modi S/o Late Shri Hanuman Prasad Modi, R/o A-21, Sadulganj, Bikaner ----Petitioners Versus 1. Principal Commissioner Of Income Tax, Income-Tax Department, Bikaner 2. Joint Commissioner Of Income Tax, Range-1, Income Tax Department, Bikaner 3. Assistant Commissioner Of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner 4. Assistant Director Of Income Tax Investigation, Room No.16, Income Tax Office, Rani Bazar, Bikaner ----Respondents For Petitioner(s) : None present For Respondent(s) : Mr. K.K. Bissa HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU

Order 27/01/2026

1.

No one appears for the petitioner since long. The case has been adjourned several times.

2.

The writ petition was filed in 2017 wherein challenges have been raised to the survey conducted under Section 133-A of the Income Tax Act, 1961 (in short ‘the Act of 1961’) and the consequential actions. (Uploaded on 28/01/2026 at 11:03:11 AM) (Downloaded on 28/10/2026 at 12:43:50 AM)

[2026:RJ-JD:4704-DB] (2 of 2) [CW-4620/2017]

3.

Learned counsel appearing for the Tax department submits that after the survey was conducted under Section 133-A(1) of the Act of 1961, the consequential actions have already been taken and as per the reply of the department, survey team was well within its mandate to conduct survey at the entire business premise in terms of the provisions of Section 133-A.

4.

Moreover, the premise where the survey was conducted, i.e., A-21 Shadulganj, Bikaner was the principal place of business of the entity and the same is mentioned in the partnership deed. Upon inquiring, the survey team was informed by the staff that the books of accounts of M/s. Anurag Construction Company were maintained in the computer system in the basement of A-21 Shadulganj, Bikaner and therefore, impounding orders were passed under Section 133-A(3)(ia) of the Act of 1961 wherein reasons for impounding the documents were mentioned for further investigation and examination.

5.

This Court noted that no interim order was passed by the Court and consequential actions have already been taken; no case for interference is, therefore, made out.

6.

In view thereto, the present writ petition is dismissed.

7.

We further leave it open for the petitioner to take up all the issues at the appropriate stage when the orders are passed by the respondents. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACJ 55-Arjun/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/01/2026 at 11:03:11 AM) (Downloaded on 28/10/2026 at 12:43:50 AM)

More judgments on Section 133-A

All 32 judgments and leading authorities on Section 133-A →

Recent GST High Court judgments

Search GST case law →