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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

Navunda Abdulla Badruddin, Udupi vs. Principal Commissioner of Income Tax, Central, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 508/BANG/2022[2018-19]Status: DisposedITAT Bangalore20 Sept 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.Shri Navunda Abdulla Badruddin Vs Pcit, Central O Thuwfeeq Manzil C.R. Building, Queen'S Road Maski Navunda, Kundapur Bengaluru 560001 Udupi 576224 Pan – Aevpa6893G (Appellant) (Respondent) Assessee By: Shri V. Narendra Sharma, Advocate Revenue By: Shri Manjunath Karkihalli, Cit-Dr Date Of Hearing: 14/09/2022 Date Of Pronouncement: 20/09/2022 O R D E R Per: Padmavathy, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax(Pcit) U/S.263 Of The Income Tax Act 1961 (The Act), Bangalore In Appeal No. 263/Pr.Cit(C)/2001-02 Dated 28.03.2022 For Ay 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1. The Order Of Revision Passed By The Learned Principal Commissioner Of Income Tax [Central], Bengaluru, Under Section 263 Of The Act Dated 28/03/2022, In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Appellant'S Case. 2. The Learned Principal Commissioner Of Income Tax Is Not Justified In Law & On Facts To Set Aside The Assessment Order Passed Under Section 143[3] R.W.S. 153D Of The Act Dated 19/12/2019 & Direct

For Appellant: Shri V. Narendra Sharma, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT-DR
Section 115BSection 143Section 153DSection 263Section 69C

fish products. A search and seizure u/s.132 of the Act was carried out in the case of the assessee on 08.02.2018. A survey under Section 133A of the Act was also carried on in the office and factory premises 08.02.2018. The assessee filed return of income for assessment year

G. Basavapoorna, Salem vs. ACIT, Salem

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

ITA 915/CHNY/2020[2009-10]Status: DisposedITAT Chennai16 Sept 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 915/Chny/2020 िनधा"रण वष"/Assessment Year:2009-10 Vs. The Assistant Commissioner Of G. Basavapoorna (Individual), 12, Murugan Nagar, Raman Nagar Po, Income Tax, Circle Iii Mettur Dam, Salem District, Salem. Tamil Nadu 636 403. [Pan:Aeppb0023F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 10.08.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Salem, Dated 16.09.2020 Relevant To The Assessment Year 2009-10. Besides Challenging Reopening Of Assessment Under Section 147 Of The Income Tax Act, 1961 [“Act” In Short], The Assessee Has Disputed Confirmation Of Unexplained Investments Under Section 69A Of The Act.

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 133ASection 142(1)Section 144Section 147Section 148Section 44ASection 69A

disputed confirmation of unexplained investments under section 69A of the Act. 2 I.T.A. No.915/Chny/20 2. Brief facts of the case are that a survey under section 133A of the Income Tax Act, 1961 [“Act” in short] was conducted on 26.02.2009 in the business premises of the assessee. During the course ... this section and dismissed the ground raised by the assessee. 4.2 By considering the above observations as well as the fact that the survey under section 133A of the Act was conducted on 26.02.2009 and based on the entries the assessee has disclosed income of ₹.48.67 lakhs for assessment

Saravana Foundation, Chennai vs. ITO, Ncw-15(4), Chennai

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

ITA 3376/CHNY/2018[2011-12]Status: DisposedITAT Chennai16 Sept 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.3376/Chny/2018 िनधा"रण वष"/Assessment Years: 2011-12 M/S. Saravana Foundation, Vs. The Income Tax Officer, 15, Bajanai Koil Street, Non Corporate Ward 15(4), Besant Nagar, Chennai 600 090. Chennai. [Pan:Abmfs6610H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, Ca ""थ" की ओर से/Respondent By : Shri S. Chandrasekaran, Jcit सुनवाई की तारीख/ Date Of Hearing : 06.09.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-16, Chennai Dated 17.09.2018 Relevant To The Assessment Year 2011-12 Challenging Confirmation Of Penalty Levied Under Section 271B Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Chandrasekaran, JCIT
Section 133ASection 143(2)Section 143(3)Section 147oSection 148Section 271BSection 44A

penalty levied under section 271B of the Income Tax Act, 1961 [“Act” in short]. 2. Brief facts of the case are that a survey under section 133A of the Act was conducted at the assessee’s business premises on 05.10.2012 2 I.T.A. No.3376/Chny/18 and during the course of survey

Watanmal (India) Pvt Ltd, Chennai vs. DCIT, Corporate Circle-3(2), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 2407/CHNY/2017[2008-09]Status: DisposedITAT Chennai16 Sept 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T(Tp).A. No. 4/Chny/2018 & I.T.A. No. 2407/Chny/2017 िनधा"रण वष"/Assessment Years:2006-07 & 2008-09 Vs. The Deputy Commissioner Of Watanmal (India) Pvt. Ltd., Old No. 12, New No. 14, Ground Floor, Income Tax, Sripuram Second Street, Royapettah, Corporate Circle 3(2), Chennai 600 014. Chennai. [Pan:Aaacw6624B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, C.A. ""थ" की ओर से/Respondent By : Dr. S. Palanikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 05.09.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao,: The Appeal Filed By The Assessee For The Assessment Year 2006- 07 Is Directed Against The Order Passed By The Ld. Dispute Resolution Panel -2, Bengaluru Under Section 143(3) R.W.S. 147 R.W.S. 92Ca(3) R.W.S. 144C(5) R.W.S. 254 R.W.S. 144C(5) Of The Income Tax Act, 1961 [“Act” In Short] Dated 27.12.2017. The Appeal Filed By The Assessee For The Assessment Year 2008-09 Is Directed Against The Order Of The Assessing Officer Under Section 143(3) R.W.S. 147 R.W.S. 92Ca(3) R.W.S.

For Appellant: Shri T. Banusekar, C.AFor Respondent: Dr. S. Palanikumar, CIT
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 92C

total income of 15,86,130/-. The return filed by the assessee was processed under section 143(1) of the Act. Subsequently, a survey under section 133A of the Act was conducted at the business premises of the assessee on 14.03.2013. Subsequently, a notice under section