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“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

Assistant Commissioner of Income Tax, Madurai vs. Asaikani Nadar Kamaraj, Rajapalayam

In the result, the appeal filed by the Revenue as well as Cross

ITA 1197/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1197/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 & C.O. No. 54/Chny/2023 [In I.T.A. No. 1197/Chny/2023] The Assistant Commissioner Of Vs. Asaikani Nadar Kamaraj, Income Tax, 7/84, Pound Street, Chokkanathaputhur, Central Circle 2, Rajapalayam, Virudhunagar District, Madurai. Tamil Nadu 626 121. [Pan:Aaxpk1318E] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri R. Clement Ramesh Kumar, Cit Assessee By : Shri R. Venkataraman, C.A. सुनवाई की तारीख/ Date Of Hearing : 07.03.2024 घोषणा की तारीख /Date Of Pronouncement : 21.03.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue & The Cross Objection By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 31.08.2023 Relevant To The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2017-18 On 01.11.2017 Admitting A Total

For Appellant: Shri R. Venkataraman, C.AFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 144Section 145Section 68

case was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short]. A survey under section 133A of the Act was conducted on 06.02.2018 in the group of case of the assessee and subsequently, the case was selected for complete scrutiny under CASS. Notice under section

Dy. Commissioner of Income Tax, Circle-1, Nellore vs. Gopisetty Satyanarayana, Nellore

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 652/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Feb 2024AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyनिर्धारण आ.अपी.सं अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. Appellant Respondent / Ita No. Gopisetty Deputy Commissioner Satyanarayana, Of Income Tax, 2010-11 441/Hyd/2019 Nellore Circle-1, [Pan: Aiipg4150B] Nellore Deputy Commissioner Gopisetty Of Income Tax, Satyanarayana, 652/Hyd/2019 2010-11 Circle-1, Nellore Nellore [Pan: Aiipg4150B] निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख/Date Of Hearing: 28/02/2024 घोर्णध की तधरीख/Pronouncement On: 29/02/2024 आदेश / Order Per K. Narasimha Chary, J.M: Aggrieved By The Order(S) Passed By The Learned Commissioner Of Income Tax (Appeals)-Tirupati (“Learned Cit(A)”), In The Case Sri G. Satyanarayana (“The Assessee”) For The Assessment Year 2010-11, Both Assessee & Revenue Preferred These Appeals. For The Sake Of Convenience, These Appeals Are Decided By This Common Order.

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Waseem UR Rehman, DR
Section 133ASection 143(1)Section 147Section 148Section 69

same was processed under section 143(1) of the Income Tax Act, 1961 (‘the Act’). Subsequently, pursuant to the survey under section 133A of the Act on 24/11/2011, proceedings under section 147 of the Act were taken up by issuing notice under section 148 of the Act. Basing

Gopisetty Satyanarayana, Nellore vs. Dy. Commissioner of Income Tax, Circle-1, Nellore

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 441/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Feb 2024AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyनिर्धारण आ.अपी.सं अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. Appellant Respondent / Ita No. Gopisetty Deputy Commissioner Satyanarayana, Of Income Tax, 2010-11 441/Hyd/2019 Nellore Circle-1, [Pan: Aiipg4150B] Nellore Deputy Commissioner Gopisetty Of Income Tax, Satyanarayana, 652/Hyd/2019 2010-11 Circle-1, Nellore Nellore [Pan: Aiipg4150B] निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख/Date Of Hearing: 28/02/2024 घोर्णध की तधरीख/Pronouncement On: 29/02/2024 आदेश / Order Per K. Narasimha Chary, J.M: Aggrieved By The Order(S) Passed By The Learned Commissioner Of Income Tax (Appeals)-Tirupati (“Learned Cit(A)”), In The Case Sri G. Satyanarayana (“The Assessee”) For The Assessment Year 2010-11, Both Assessee & Revenue Preferred These Appeals. For The Sake Of Convenience, These Appeals Are Decided By This Common Order.

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Waseem UR Rehman, DR
Section 133ASection 143(1)Section 147Section 148Section 69

same was processed under section 143(1) of the Income Tax Act, 1961 (‘the Act’). Subsequently, pursuant to the survey under section 133A of the Act on 24/11/2011, proceedings under section 147 of the Act were taken up by issuing notice under section 148 of the Act. Basing