← All Phrases

“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
86
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
66
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
59
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

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

ITA 1702/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jan 2025AY 2019-20

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

ITA 1701/PUN/2024[2018-19]Status: DisposedITAT Pune09 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

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 1700/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 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

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 1699/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

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

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 1698/PUN/2024[2015-16]Status: DisposedITAT Pune09 Jan 2025AY 2015-16

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

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 1697/PUN/2024[2014-15]Status: DisposedITAT Pune09 Jan 2025AY 2014-15

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

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

ITA 1696/PUN/2024[2013-14]Status: DisposedITAT Pune09 Jan 2025AY 2013-14

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

Deputy Commissioner of Income Tax, Central Circle-II, Noida vs. Pacific Mining Products Pvt. Ltd., Delhi

Appeal is allowed for statistical purposes”

ITA 1983/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Dec 2024AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Sudhir Kumarita No.1983/Del/2024 Assessment Year- 2012-13 Ita No.1984/Del/2024 Assessment Year- 2013-14 Ita No.1985/Del/2024 Assessment Year- 2014-15 Ita No.1986/Del/2024 Assessment Year- 2015-16

For Appellant: N o n eFor Respondent: Shri Sumer Singh Meena, CIT DR

other companies at B-16, Sector-2 Noida, and various incriminating documents were found & seized which indicated transactions with the Assessee Company. Subsequently, survey under Section 133A of the IT Act was carried at the business premises of the assessee Le A-470/13 second Floor. Praksh Complex, Shakarpur, Delhi

Yuwam Education Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

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

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ykh Builders Private Limited, Hyderabad

In the result, the appeal of the Revenue is dismissed

ITA 1565/HYD/2019[2016-17]Status: DisposedITAT Hyderabad06 Dec 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri H. Srinivasulu, AdvocateFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 132(4)Section 133ASection 143(2)Section 143(3)

confirmed at 1st appeal stage in favour of revenue or subsequently and further appeal of assessee is pending. (ii) All assessments pertaining to Survey under section 133A of the Income-tax Act, 1961 ('Act') excluding those cases where books of accounts, documents etc. were not impounded and returned income (excluding

Lakhmi Chand Yadav, Faridabad vs. ITO, Ward-1(4), Faridabad

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

ITA 516/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. K. Gupta, CAFor Respondent: Sh. B. S. Anand, Sr. Dr
Section 133ASection 143Section 143(3)Section 147Section 148Section 260A

consideration, AY 2009-10, declaring a total income of Rs. NIL. The return was processed under Section 143 (1) of the Act. A survey under Section 133A of the Act was conducted from which it was found that the ITAT NO. 143 OF 2021 assessee has deposited money with

Mahesh Kumar, Rajgarh Alwar vs. Pr. CIT Central Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2024[2018-2019]Status: DisposedITAT Jaipur27 Nov 2024AY 2018-2019

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Kumar, Prop. M/S. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. Pan No.: Adrpk 4704 K ..... Appellant Vs. Pr. Cit, (Central) Jaipur, Jaipur – 302 005 ..... Respondent

For Appellant: Mr. S. B. Natani, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 115BSection 133ASection 139(1)Section 143(3)Section 263Section 69B

holding that provision of section 115BBE are applicable on income of Rs. 10,00,118/- surrendered by the assessee during the course of survey under section 133A of the Act. 5. That the appellant craves to add/alter/amend the Grounds of appeal before the final hearing is completed.” 2. The brief ... income disclosed by assessee and taxing same at special rate as per section 115BBE of the Act was improper”. 7. The powers of survey under section 133A of the Act have been clarified by the CBDT from time to time. By its Circular No. 7-D (LXIII

Anand Singh, Faridabad vs. ACIT Circle -1, Faridabad

Appeal is allowed for statistical purposes

ITA 1998/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Nov 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2017-18 Anand Singh, Vs. Acit, House No.69, Sector-29, Circle-1, Faridabad, Faridabad Haryana Pan: Aweps3811P (Appellant) (Respondent) Assessee By None Department By Shri Poojan Rana, Sr. Dr

Section 133ASection 154Section 250(6)

upheld the Assessing Officer’s action adding an amount of Rs. 70,02,000/- representing his additional disclosed income during the course of survey under section 133A by ex-parte adjudication; and that too, without examining the relevant merits as contemplated under section 250(6) of the Act requiring

Dr. Purvesh Mansukhlal Shah, Vadodara vs. The Income Tax Officer, Ward-1(2)(3), Baroda

In the result, the appeal of the assessee is allowed

ITA 2952/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Manish J. Shah, Shri Jimi Patel & ShriFor Respondent: Shri Kamlesh Makwana, CIT DR
Section 131ASection 133A

hearing of appeal.” Dr. Purvesh Mansukhlal Shah vs. ITO Asst.Year –2012-13 - 3– 3. The brief facts of the case are that a survey under section 133A was conducted on 1st June 2011 in the case of the assessee, during which the assessee made a disclosure of an undisclosed income

M/S Amarjit & Sons, Ludhiana vs. DCIT, CC-2, Ludhiana

In the result, appeal of the assessee is allowed

ITA 203/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh21 Nov 2024AY 2019-20

Bench: The Ld. Cit(A) Have Not Been Appreciated.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 115BSection 133ASection 69Section 69B

DCIT, 131 TTJ (Ahd.) 1, briefly the facts of the case before the Coordinate Ahmedabad Benches were that during the course of survey under section 133A which was carried out at the premises of the assessee, excess stock of gold and silver ornaments were found and in the return

Sh. Surendra Kumar Patni, Jaipur vs. ACIT, Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 977/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Nov 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Surendra Kumar Patni, C/O. M/S. Kalani & Co., 5Th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. Pan No.: Adupp9249 D ..... Appellant Vs. Acit, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant By : Mr. P.C. Parwal, Ca, Ld. Ar Respondent By : Mrs. Anita Rinesh, Ld. Sr. Dr Date Of Hearing : 19/11/2024 Date Of Pronouncement : 21/11/2024 O R D E R Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Ld. Cit (A), Jaipur Dated 25.06.2024 Passed U/S. 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Mr. P.C. Parwal, CA, Ld. ARFor Respondent: Mrs. Anita Rinesh, Ld. Sr. DR
Section 115BSection 133Section 133ASection 139(1)Section 143(2)Section 250Section 36(1)(va)Section 69Section 69B

Gopal Rastogi Vs CIT (2022)142 Taxmann.com (142)” wherein it was held that “Where there is no impounding of books of accounts during survey Under section 133A of the Act and returned income of assessee for year under consideration is not less than returned income of immediately preceding year then ... amount of excess cash was bad in law.  [2024] 160 taxmann.com 239 (Surat-Trib.) [21-12-2023] Where Competent Authority carried out survey under section 133A of the Act at hospital of assessee and found certain unaccounted receipts in name of doctors and assessee thereafter filed revised return and disclosed

Nikhaar Fashions, Jaipur vs. ACIT, Circle-2, Jaipur

ITA 1020/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Nov 2024AY 2017-18
For Appellant: Mr. P.C. Parwal, CA, Ld. ARFor Respondent: Mrs. Anita Rinesh, Ld. Sr. DR
Section 115BSection 133Section 133ASection 139(1)Section 143(2)Section 250Section 36(1)(va)Section 69Section 69B

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Citizencreidt Co-Operative Bank Ltd, Mumbai vs. Deputy Commissioner of Income Tax Circle 1(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4040/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

Section 133ASection 69A

assessee filed the return of income for AY 2017-18 on 17.10.2017 declaring a total income of Rs. 35,20,12,970/-. A survey under section 133A of the Income Tax Act, 1961 (the Act) was carried out in the premises of the assessee on 21.12.2016 by the office

Rav Sharan Singh, Patiala vs. ACIT, C.C., Patiala

In the result, appeal of the assessee is allowed

ITA 416/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh30 Oct 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 133ASection 143(2)Section 69

case of Chokshi Hiralal Maganlal Vs. DCIT (Supra), briefly the facts of the case were that during the course of survey under section 133A which was carried out at the premises of the assessee, excess stock of gold and silver ornaments were found and in the return of income subsequently ... decision of Kim Pharma (P) Ltd. Vs. CIT [2013] 35 taxmann.com 456 (P&H). Briefly the facts of the case were that the survey under section 133A was conducted at the business premises of the assessee and during the course of survey, cash amounting

The Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam vs. Alfa Electronic Services(India) Private Limited, Visakhapatnam

In the result, appeal filed by the revenue is allowed

ITA 53/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

change in the incumbent. In response, assessee’s Authorized Representative appeared and filed submissions as called for from time to time. A survey under section 133A of the Act was carried out at the business premises of the assessee on 15.12.2015 and during the course of survey the Managing Director ... submissions as called for from Page No. 9 I.T.A.Nos.50, 51 & 53/VIZ/2021 M/s. Alfa Electronic Services (India) Private Limited time to time. A survey under section 133A of the Act was carried out at the business premises of the assessee on 15.12.2015 and during the course of survey the Managing