“survey under section 133A”

Search & SeizureSection 133ASection 133A734 judgments

The decision most relied on for survey under section 133A is CIT v. S. Khader Khan Son (352 ITR 480), cited in 581 judgments on BharatTax.

Leading authorities on survey under section 133A

CIT v. S. Khader Khan Son

352 ITR 480 · 2013 · Supreme Court

581

citing judgments

Statements recorded during a survey under Section 133A do not have evidentiary value as Section 133A does not empower examination on oath. Consequently, additions to income cannot be made solely based on such uncorroborated statements without other credible evidence.

CIT v. S. Khader Khan Son

300 ITR 157 · 2008 · High Court

452

citing judgments

A statement recorded under duress during a survey, if subsequently retracted, has no evidentiary value and cannot be the sole basis for an income-tax assessment; the assessment should instead rely on audited accounts.

Paul Mathews & Sons. v. CIT

263 ITR 101 · 2003 · High Court

266

citing judgments

A statement recorded under Section 133A of the Income-tax Act has no evidentiary value because Section 133A does not empower an Income-tax Officer to examine any person on oath.

CIT v. SAS Pharmaceuticals

335 ITR 259 · 2011 · High Court

149

citing judgments

No penalty under section 271(1)(c) can be imposed if the amount of tax sought to be evaded is nil under Explanation 4(c), such as when the assessment results in a refund even after an addition to income. The conditions stipulated in the explanations to section 271(1)(c) must be unambiguously met for penalty imposition.

CIT v. Dhingra Metal Works

328 ITR 384 · 2010 · High Court

113

citing judgments

Statements recorded and materials collected during a survey under Section 133A are not made on oath, unlike those under Section 132(4), and thus are not conclusive evidence; an income addition cannot be made solely based on such statements.

Raj Hans Towers (P.) Ltd. v. CIT (

373 ITR 9 · 2015 · High Court

citing judgments

Additions made for amounts surrendered during a search or survey operation are justified if the assessee fails to provide a satisfactory and bona fide explanation for the surrendered amount or to substantiate its retraction.

Bachittar Singh v. CIT

328 ITR 400 · 2010 · High Court

citing judgments

A statement recorded under section 133A, though not possessing the same evidentiary value as a sworn statement under section 132(4), cannot be considered irrelevant material and can be relied upon, especially when the assessee fails to produce regular books of account.

Bansal v. ACIT

63 Taxmann.com 199 · 2015 · ITAT

citing judgments

A statement made or income surrendered during search or survey proceedings, especially if later retracted, requires corroborating evidence to form the basis of an assessment, aligning with CBDT instructions to focus on evidence collection rather than confessions.

Judgments citing survey under section 133A

Jignesh Sukhdevbhai Patel L/H of Sukhdev Patel, Surat vs. Income Tax Officer, Ward -2(3)(6), Surat

In the result, this ground of appeal is partly allowed

ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C

assessee for assessment year 2012-13 was reopened by recording reasons dated 21.10.2013. In the reasons recorded, Assessing Officer noted that during survey under section 133A in case of Shri Babubhai L Boghra, PAN AENPB 7379A and certain loose papers and purchase deed of immovable property was found and impounded

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 143(3)Section 145(3)Section 153DSection 251Section 69B

ACIT Amrapali Jewels Pvt. Ltd. vs. ACIT Amrapali Jewels Pvt. Ltd. vs. ACIT Decision: (vii) The facts of the case are that survey under section 133A of the Income-tax Act, 1961 (hereinafter "the Act") was carried out on 13-07-2020 at various business premises of the appellant company

Ravinder Singh Lohia, New Delhi vs. Deputy Commissioner of Income Tax - CC - 26, New Delhi

In the result the appeal of the assessee is allowed

ITA 2471/DEL/2024[2013-14]Status: DisposedITAT Delhi18 Feb 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S.& Shri Amitabh Shukla[Assessment Year: 2019-20] Sudesh Kumar Dcit, Central Circle 289/1, Katra Peran Range- 202 Tilak Bazar, Delhi-110006 Vs Delhi Pan No. Anjpk1024K Appellant Respondent Assessee By Ms. Priyanka, Ca Revenue By Written Adjournment Application By The Cit (Dr)/ Shri Rajesh Kumar Dhanesta, Sr. Dr. Date Of Hearing 29.10.2025 Date Of Pronouncement 19.12.2025

Section 115BSection 133ASection 153ASection 153DSection 234ASection 271ASection 69A

this case, the assessee had filed its Return of Income on 16.01.2020 declaring income of Rs.4,42,080/-. Meanwhile, survey under section 133A was conducted on 31.10.2018 upon one M/s Faqir Chand Lockers and Vaults Pvt. Ltd.(FCLVPL), engaged in the business of providing safe deposits lockers

Mujmmeel, Kota vs. ACIT-Central Circle, Kota

In the result, appeal of the assessee is allowed

ITA 620/JPR/2024[2020-21]Status: DisposedITAT Jaipur14 Feb 2025AY 2020-21

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Miss. Swatika Jha, AdvFor Respondent: Ms. Alka Gautam, CIT a

Section 115BSection 133ASection 139Section 143(2)Section 143(3)Section 263Section 69Section 69A

This return was in line with the declared earnings and business activities of the assessee-appellant. 2. That a survey under section 133A was conducted at the business premises of the assessee-appellant on 02.03.2020. During this survey, diaries and other documents were impounded to scrutinize financial transactions and assess

Vidya Sagar Narinder Kumar, Patiala vs. Income Tax Officer, Ward-1, Patiala

Appeal of the assessee is allowed

ITA 836/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Feb 2025AY 2017-18

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No.

For Appellant: ShriTej Mohan Singh, AdvocateFor Respondent: Dr. Ranjeet Kaur,Sr.DR

Section 115BSection 133ASection 142(1)Section 250Section 253Section 69

Vidya Sagar Narinder Kumar. 2.2 Return of income declaring income at Rs.31,22,390/- was filed by the assessee dated 28.10.2017. 2.3 Survey under Section 133A of the Act was carried out at the business premises of the assessee on 16.06.2016 and during the course of survey operation, certain discrepancies

Deputy Commissioner of Income Tax Central Circle -1(2), Nagpur vs. Vidarbha Infotech Private Limited, Nagpur

In the result, appeal by the Revenue is dismissed

ITA 76/NAG/2024[2016-17]Status: DisposedITAT Nagpur10 Feb 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 250Section 263Section 44ASection 69C

Income Tax Act, 1961 ("the Act") on account of unexplained expenditure. 4. Facts in Brief:– The assessee is a company. On 26/12/2019, a survey under section 133A of the Act was conducted by the Investigation Wing, Income Tax Department, Nagpur. The assessee company is engaged in the business of construction

Tijaria Polypipes Limited, Jaipur vs. DCIT Cirlce 4, Jaipur

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR

Section 143(3)Section 147Section 148Section 68

exercised his powers under section 148, no fault could be found in such reassessment proceedings. 17 [2022] 139 taxmann.com 198 Where pursuant to survey under section 133A (Gujarat) HIGH COURT OF conducted by Investigating Wing on BAS, he GUJARAT Amar Jewellers admitted on oath that he was engaged

Tulsi Reality, Vadodara vs. The Pr. CIT-1, Vadodara

The appeal of the assessee is dismissed

ITA 134/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.134/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Tulsi Reality The Pr.Cit-1 बनाम/ G5 Anand Deep Complex Vadodara – 390 007 V/S. Gotri Road (Gujarat) Gotri, Vadodara – 390 021 (Gujarat) "थायी लेखा सं./Pan: Aafft 8908 B (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Ms. Urvashi Shodhan, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 27/01/2025 घोषणा की तारीख /Date Of Pronouncement: 30/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 29.03.2022 Passed By The Ld. Principal Commissioner Of Income Tax, Vadodara-1 (Hereinafter Referred To As "Pcit") Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") For The Assessment Year (Ay) 2017- 18, Setting Aside The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act Dated 12.12.2019. Tulsi Reality Vs. The Pr.Cit-1 Asst. Year : 2017-18

For Appellant: Ms. Urvashi Shodhan, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR

Section 115BSection 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263Section 269SSection 271DSection 37(1)

under Section 143(2) of the Act was issued on 20.09.2018, followed by a notice under Section 142(1) of the Act. A survey under Section 133A of the Act was conducted at the premises of the assessee on 30.08.2016. During the survey, the assessee admitted an undisclosed income ... same during the course of assessment. Tulsi Reality vs. The Pr.CIT-1 Asst. Year : 2017-18 3. The PCIT also observed that a survey under Section 133A of the Act was conducted at the business premises of the assessee on 30/08/2016, during which the assessee admitted undisclosed income of Rs.50

ACIT Central Circle-1(3), Nagpur vs. R.B.S.D. and F.N. Das (Export Firm), Vizianagaram

In the result, appeal filed by the Revenue is dismissed

ITA 27/NAG/2024[2018-19]Status: DisposedITAT Nagpur27 Jan 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 115BSection 133ASection 147Section 148Section 44ASection 69C

carrying business of mining of minerals. The assessee is maintaining regular books of account and audited under section 44AB of the Act. A survey under section 133A of the Act was conducted at the business premises of the Radhika Group on 25/08/2021. The case was selected for scrutiny under section

Syed Asim, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 1888/CHNY/2024[2017-18]Status: DisposedITAT Chennai27 Jan 2025AY 2017-18

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.1885, 1886, 1887 & 1888/Chny/2024 िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 Syed Asim, The Income Tax Officer, New No.4, Old No.2, Chandralekha Vs. Non Corporate Ward-3(3), Muthusamy Mudaliar Street, Chennai. Nungambakkam, Chennai – 600 034. [Pan: Aveps 3501P]

For Appellant: Shri K. Ravi, Advocate &For Respondent: Ms. R. Anitha, Addl. CIT

Section 131Section 133ASection 143(3)Section 147Section 148Section 44A

after considering all the arguments of assessee has passed speaking order. We find that survey under section 133A of the Act has been conducted at the premises of assessee as result of which renovation in property was unearthed. The assessee himself has admitted that a sum of Rs 41 lakhs

Syed Asim, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 1887/CHNY/2024[2016-17]Status: DisposedITAT Chennai27 Jan 2025AY 2016-17

For Appellant: Shri K. Ravi, Advocate &For Respondent: Ms. R. Anitha, Addl. CIT

Section 131Section 133ASection 143(3)Section 147Section 148Section 44A

Syed Asim, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 1886/CHNY/2024[2015-16]Status: DisposedITAT Chennai27 Jan 2025AY 2015-16

For Appellant: Shri K. Ravi, Advocate &For Respondent: Ms. R. Anitha, Addl. CIT

Section 131Section 133ASection 143(3)Section 147Section 148Section 44A

Syed Asim, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, all the four appeals filed by the assessee are partly allowed

ITA 1885/CHNY/2024[2014-15]Status: DisposedITAT Chennai27 Jan 2025AY 2014-15

For Appellant: Shri K. Ravi, Advocate &For Respondent: Ms. R. Anitha, Addl. CIT

Section 131Section 133ASection 143(3)Section 147Section 148Section 44A

Assistant Commissioner of Income Tax, Central Circle-1, Trichy vs. Ahamed Brothers, Trichy

ITA 935/CHNY/2024[2019-20]Status: DisposedITAT Chennai15 Jan 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.934/Chny/2024, निर्धारण वर्ष /Assessment Years: 2018-19 आयकर अपील सं./Ita No.935/Chny/2024, निर्धारण वर्ष /Assessment Years: 2019-2020 आयकर अपील सं./ Co72/Chny/2024, निर्धारण वर्ष /Assessment Years: 2019-2020 Asst. Commissioner Of Income Tax, Central Circle-1, Trichy Ahamed Brothers, No.21/1, Singarathope, Trichy Tamil Nadu-620008. [Aahfa7608P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri T.Vasudevan, Advocate. प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anita, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 21.11.2024 घोषणा की तारीख / Date Of Pronouncement : 15.01.2025 Per Amitabh Shukla, A.M : आदेश / Order S. No. A Appeal Nos. B Ays C Appel-Lant D Cit(A) Order Details E Respondent F

For Appellant: Shri T.Vasudevan, AdvocateFor Respondent: Ms.R.Anita, Addl.CIT

Section 133ASection 69A

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C BENCH: CHENNAΙ श्री यस यस विश्वनेत्र रवि

Assistant Commissioner of Income Tax, Central Circle 1, Trichy vs. Ahamed Brothers, Trichy

In the result, the appeals of the revenue and cross objections of the assessee are decided as under:-

ITA 934/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Jan 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.934/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2018-19 आयकर अपील सं./Ita No.935/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2019-2020 आयकर अपील सं./ Co72/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2019-2020

For Appellant: Shri T.Vasudevan, Advocate

Section 133ASection 69A

basis for any assessment. It was also contended on behalf of the assessee that any material collected or any statement recorded during the survey under Section 133A cannot be put against the assessee, as the same has no evidentiary value. The Division Bench of the Kerala High Court, appreciating ... favour of the assessee, holding that Page - 10 - of 27 ITA No.934 & 935 & CO-72 /Chny/2024 :- 11 -: the materials collected during the survey under Section 133A cannot be taken into consideration while determining the undisclosed income in respect of block assessment as per section 158BB, as the same

M/S. Sbs Brothers, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, the appeal of the assessee is allowed

ITA 1895/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Jan 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1895/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2018-19 M/S.Sbs Brothers, Deputy Commissioner Of Income No.44/55, Strotten Muthiah Street, Tax Sowcarpet, Central Circle-3(4), Chennai-79 Chennai [Pan: Aahfs6119B]

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms.R.Anita, Add.CIT

Section 133ASection 145(3)Section 250Section 69Section 69A

also contended on behalf of the assessee that any material collected or any statement Page - 5 - of 9 :- 6 -: recorded during the survey under Section 133A cannot be put against the assessee, as the same has no evidentiary value. The Division Bench of the Kerala High Court, appreciating the stand ... answered the question in the affirmative, against the Revenue and in favour of the assessee, holding that the materials collected during the survey under Section 133A cannot be taken into consideration while determining the undisclosed income in respect of block assessment as per section 158BB, as the same

M/S. Sbs Agencies, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, the appeals of the assessee is allowed

ITA 1894/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Jan 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1894/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2018-19 M/S.Sbs Agencies, Deputy Commissioner Of Income No.18, Audiappa Naicken Street, Tax Sowcarpet, Central Circle-3(4), Chennai-600 079. Chennai [Pan: Aalfs9107M] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri D.Anand, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anita, Add.Cit सुिवाई की तारीख/Date Of Hearing : 21.11.2024 घोर्णा की तारीख /Date Of Pronouncement : 15.01.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms.R.Anita, Add.CIT

Section 133ASection 145(3)Section 250Section 69A

basis for any assessment. It was also contended on behalf of the assessee that any material collected or any statement recorded during the survey under Section 133A cannot be put against the assessee, as the same has no evidentiary value. The Division Bench of the Kerala Page ... answered the question in the affirmative, against the Revenue and in favour of the assessee, holding that the materials collected during the survey under Section 133A cannot be taken into consideration while determining the undisclosed income in respect of block assessment as per section 158BB, as the same

Rudra Buildwell Project P.Ltd, Delhi vs. DCIT, Central Circle, Noida

Appeal is allowed

ITA 3216/DEL/2018[2011-12]Status: DisposedITAT Delhi15 Jan 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 M/S. Spearsearch Solutions, Vs. Income Tax Officer, F-4 & 5, Street No. 3, Near Ward-77(3), Nathu Sweets, Laxmi Nagar, New Delhi Vikas Marg, New Delhi Pan: Abofs7069J (Appellant) (Respondent) Assessee By Sh. P.D. Mittal, Ca Department By Sh. Om Prakash, Sr. Dr

Section 194Section 194CSection 201Section 201(1)Section 250Section 44ASection 9Section 9(1)(vii)

State Electricity Board, (ITA No. 42 to 45/Chd/2012, Case law enclosed, refer serial No. 5 & 10 of case law) 5. Survey under section 133A of the Income Tax Act was conducted at the business premises of the assessee on 11.2.2009. During the course of survey, it was noted that

DCIT, Central Circle- 1(3), Pune, Income Tax vs. Garware Technical Fibres Limited, Maharashtra

ITA 1831/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And

Section 131Section 132Section 139Section 143(2)Section 153A

thing are or is found in the possession or control of any person in the course of a search under section 132 or survey under section 133A, it may, in any proceeding under this Act, be presumed- (i) that such books of account, other documents, money, bullion, jewellery or other

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1703/PUN/2024[2020-21]Status: DisposedITAT Pune09 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde

Section 131Section 132Section 139Section 143(2)Section 153A

thing are or is found in the possession or control of any person in the course of a search under section 132 or survey under section 133A, it may, in any proceeding under this Act, be presumed- 8 ITA.Nos.1696 to 1703/PUN./2024 that such books of account, other documents