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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

D.A.V. Educational Trust, Chennai vs. ITO, Exemption Ward-4, Chennai

ITA 1667/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

misplaced. She submits that the Assessing Officer initiated reassessment based on fresh tangible material obtained during survey under section 133A of the Act on 25.02.2019, wherein, Shri V. Rajendran, Chairman of the assessee Trust stated on oath that the Trust's activities were limited to the sale of books, notebooks ... referred to the statement of Chairman of the assessee trust and argued that he himself admitted on oath a statement recorded during survey under section 133A of the Act on 25.02.2019 stating that the trust activities were limited to sale of books, notebooks and uniforms, which clearly supports the items

Assistant Commissioner of Income Tax, Central Circle-2, Trichy, Income Tax Office vs. Life Line Auto Finance, Karur

ITA 1630/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Jan 2026AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1630/Chny/2025 निर्धारण वर्ष / Assessment Year: 2013-14 Acit, Central Circle-2, Trichy. Vs. Life Line Auto Finance, 306-B1, First Floor, Bharathi Nagar, Mahatma Gandhi Road, Karur - 639 002. [Pan:Aaefl-7071-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. R. Venkata Raman, C.A. प्रत्यर्थी की ओर से/Respondent By : Shri. Shiva Srinivas, C.I.T. सुनवाई की तारीख/Date Of Hearing : 11.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 आदेश /Order Per S. R. Raghunatha, Am: The Present Appeal Of The Revenue Is Directed Against The Order Dated 21.03.2015 Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Hereinafter Referred To As “The Ld.Cit(A)”], Arising Out Of The Assessment Order Dated 31.03.2022 Passed By The Deputy Commissioner Of Income Tax, Central Circle-2, Trichy (Hereinafter Referred To As “The Ao”] U/S.143(3) R.W.S 153C Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2013–14. :-2-:

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 101Section 132Section 133ASection 143(3)Section 153ASection 292C(1)Section 34Section 69A

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 – (ii) that the contents of such books of account and other documents

Kameshwar Alloys and Steels Pvt. Ltd., Kolkata vs. ACIT, Central Circle-1, Ranchi

In the result, the appeal of the assessee is allowed

ITA 49/RAN/2024[2014-15]Status: DisposedITAT Ranchi14 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.49/Ran/2024 Assessment Year: 2014-15 Kameshwar Alloys & Steels Pvt. Ltd….…............................……….……Appellant 128/3, Hazra Road, Bhawanipur, Kol-700026.. [Pan: Aadck6558K] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 05.02.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Company, Filed Its Return Of Income For The Assessment Year Under Consideration. The Case Was Originally Selected For Scrutiny On The Issue Of Share Capital & Share Premium Received During The Year. The Assessing Officer Completed The Assessment Ex Parte Under Section 144 Of The Income-Tax Act, 1961, On The Ground Of Alleged Non-Compliance & Made An Addition Of ₹2,00,00,000 Being Share Capital & Share Premium Received From Various Companies, Treating The Same As Unexplained Under Section 68 Of The Act. Subsequently, A Search & Seizure Operation Under

Section 131Section 132(1)Section 133(6)Section 133ASection 143(3)Section 144Section 153ASection 250Section 68

Subsequently, a search and seizure operation under I.T.A. No.49/Ran/2025 Kameshwar Alloys And Steels Pvt. Ltd section 132(1) along with a survey under section 133A was conducted in the Devakibaivelji Group cases. Consequent thereto, notice under section 153A of the Act was issued to the assessee, in response to which

Sharad Sarawgi, Giridih vs. ACIT, C. C., Dhanbad

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

ITA 424/RAN/2024[2021-22]Status: DisposedITAT Ranchi18 Dec 2025AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.424/Ran/2024 Assessment Year: 2021-22 Sharad Sarawgi….... …………….…….…............................……….……Appellant Sarawgi Sadan, Dumri Road, Giridih, Jharkhand- 815301. [Pan: Acspj2613G] Vs. Acit, C.C-Dhanbad………….....….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar, Appeared On Behalf Of The Appellant. Shri Sumit Dasgupta, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 11, 2025 Date Of Pronouncing The Order : December 18, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ci(A)-3, Patna (Hereinafter Referred To As “Ld. Cit(A)”) Dated 12.09.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Is Part Of The Saraogi Group. A Search & Seizure Operation Under Section 132(1) Of The Income-Tax Act, 1961 Was Conducted On The Group On Various Dates, Along With A Survey Under Section 133A Of The Act At Certain Business Premises Of The Group. During The Course Of Search, Cash Aggregating To ₹2,15,50,000 Was Found From The Bedroom Of Shri Santosh Kumar Saraogi. In The Statement Recorded Under Section 132(4), It Was Stated That Cash Of ₹21,20,000 Belonged To The Present Assessee, While The Balance Amount Belonged To Other Concerns. The Assessee Filed Its Return Of Income Under Section 139(1) For Ay 2021–22 Declaring Total Income Of ₹4,66,180. Subsequently, Notices Under Sections 143(2) & 142(1) Were

Section 131Section 132(1)Section 132(4)Section 133ASection 139(1)Section 143(3)Section 153ASection 250Section 69A

seizure operation under section 132(1) of the Income-tax Act, 1961 was conducted on the group on various dates, along with a survey under section 133A of the Act at certain business premises of the group. During the course of search, cash aggregating