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48 results for “reassessment”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai364Delhi317Bangalore138Chennai135Hyderabad114Jaipur113Kolkata72Rajkot62Patna48Ahmedabad48Chandigarh45Guwahati43Amritsar42Pune37Visakhapatnam31Surat27Indore25Raipur22Jodhpur16Agra15Nagpur14Ranchi14Lucknow13Panaji6Cuttack4Allahabad2Dehradun2

Key Topics

Section 14757Section 14839Survey u/s 133A34Addition to Income33Section 133A28Section 69A25Section 143(3)19Reopening of Assessment15Section 26314Section 132

OVEZ ARIFBHAI LAKHANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 590/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2014-15

Bench: Income Tax Appellate Tribunal, Ahmedabad Benches, Has Arisen From The Revisionary Order Dated 12.03.2024 Passed By Ld. Principal

For Appellant: Shri Bharat R. Popat, A.RFor Respondent: Shri Kamlesh Makwana, CIT-D.R
Section 144BSection 147Section 148Section 263

reassessment proceedings, and the returned income was accepted. The assessee has given reply before the Assessing Officer along with contract note, bank statement etc.. The ld. PCIT issued notice u/s. 263 on 14th Feb, 2024 , and passed the revisionary order u/s. 263 on 12th March, 2024. The assessee filed paper book containing 115 pages which is placed on record

Showing 1–20 of 48 · Page 1 of 3

14
Section 153A14
Disallowance13

MANOJ MOHANDAS SUKHWANI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(3), AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 273/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2017-18

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No. 273/Ahd/2024 िनधा"रण वष"/Assessment Year: 2017-18 बनाम बनाम बनाम बनाम Manoj Mohandas Sukhwani, 103, 104, 1St Floor, Elegance The Income Tax Officer, Vs. Arcade, Nr. Bank Of India, Ward-6(1)(3), Station Road, Maninagar, Ahmedabad Ahmedabad-380008 Pan : Bayps 0941 P अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri S K Sadhwani, Ar "#थ% की ओर से / Revenue By: Shri Hrishikesh Hemant Patki, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 30/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 28/08/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri S K Sadhwani, ARFor Respondent: Shri Hrishikesh Hemant Patki, Sr DR
Section 115BSection 133ASection 250Section 69A

133A at business premises of appellant by Ld. AO wd. 6(1)(2), which commenced from evening of 02.03.2017 and was concluded on 03.03.2017 at 10.30 pm ie at late night hours, when appellant was confined to the shop for about more than 28 hours, fully exhausted, and not taken any rest and during the interrogation he was confronted with

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 977/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 978/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 975/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 920/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 976/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 921/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

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)

133A of the Act, the assessee recorded the income in its books of accounts and disclosed under profit and loss account. The AR stated that the AO issued notice u/s 142(1) of the Act on 10-10-2019 and asked specifically about undisclosed income of Rs.50,10,000/- as admitted during the course of survey and after due verification

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

u/s 133A was conducted in the case of Parul Arogya Seva Mandal Trust and Parul University on 31/01/2017. 2. During the survey, various incrimination documents were found along with data in the form of MS Excel files and impounded which show that the trustees of Parul Group were involved in the practice of receiving back the portion of salary paid

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

u/s 133A was conducted in the case of Parul Arogya Seva Mandal Trust and Parul University on 31/01/2017. 2. During the survey, various incrimination documents were found along with data in the form of MS Excel files and impounded which show that the trustees of Parul Group were involved in the practice of receiving back the portion of salary paid

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

u/s 133A was conducted in the case of Parul Arogya Seva Mandal Trust and Parul University on 31/01/2017. 2. During the survey, various incrimination documents were found along with data in the form of MS Excel files and impounded which show that the trustees of Parul Group were involved in the practice of receiving back the portion of salary paid

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

u/s 133A was conducted in the case of Parul Arogya Seva Mandal Trust and Parul University on 31/01/2017. 2. During the survey, various incrimination documents were found along with data in the form of MS Excel files and impounded which show that the trustees of Parul Group were involved in the practice of receiving back the portion of salary paid

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

u/s 133A was conducted in the case of Parul Arogya Seva Mandal Trust and Parul University on 31/01/2017. 2. During the survey, various incrimination documents were found along with data in the form of MS Excel files and impounded which show that the trustees of Parul Group were involved in the practice of receiving back the portion of salary paid

NA ROTO MACHINE & MOULDS INDIA,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1349/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 133ASection 147Section 148ASection 270A

133A of the Act carried out on 24.10.2018 in the case of one Pinaxis Polyplast LLP, certain documents were impounded as per which the assessee had received cash of Rs.6,00,000/- for sale of certain machinery to M/s. Pinaxis Polyplast LLP, M/s. Pacific Polymers & M/s. Pacific Polyplast. On the basis of this information, the case of the assessee

SHRI SHAMLAJI AAROGYA SEVA TRUST,GODHRA vs. THE PR. CIT (CENTRAL), SURAT AT -VADODARA

In the result, the appeal of the Assessee is dismissed

ITA 138/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Sept 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.138/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Shamlaji Aarogya Seva Trust The Pr.Cit (Central) बनाम/ Kanelav Road Surat At Vadodara Dhahod Road V/S. Godhra – 389 001 "थायी लेखा सं./Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04 /09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax (Central), Surat [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, Wherein The Pcit Held That The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act, Dated 16.11.2019, Was Erroneous & Prejudicial To The Interests Of

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri H. Phani Raju, CIT-DR
Section 12ASection 13(3)Section 133ASection 142(1)Section 143(3)Section 263

u/s. 264 of the Act to avoid double taxation. ITA No.138/Ahd/2022. Shri Shamlaji Aarogya Seva Trust vs. The Pr.CIT(Central) Asst. Year : 2017-18 8 7. We have heard the rival contentions and perused the material available on records. Section 263 of the Act empowers the Ld.PCIT to revise any assessment order if it is erroneous and prejudicial

INCOME-TAX OFFICER, WARD-1(2)(3), AHMEDABAD, AAYAKAR BHAWAN, VEJALPUR, AHMEDABAD vs. JASMINE JAYANTIBHAI SANGHAVI, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 1779/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad02 Dec 2025AY 2016-17

Bench: Ms. Suchitra Raghunath Kambleआयकर अपील सं./I.T.A. No. 1779/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2016-17) बनाम/ Income-Tax Officer Jasmine Jayantibhai Ward-1(2)(3), Ahmedabad Sanghavi Vs. 7-F, Swetal Flat, Khanpur Bai Centre, Khanpur, Ahmedabad, Gujarat - 380001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aqcps1433R (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Suresh Chand Meena, Sr. Dr ""यथ" क" ओर से/Respondent By : Shri Sunil Talati, Ar Date Of Hearing 01/12/2025 02/12/2025 Date Of Pronouncement O R D E R The Appeal Is Filed By The Revenue Against The Order Dated 08.08.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi, For Assessment Year 2016-17. 2. The Grounds Of Appeal Filed By The Revenue Are As Under:

For Appellant: Shri Suresh Chand Meena, Sr. DRFor Respondent: Shri Sunil Talati, AR
Section 133ASection 142(1)Section 147Section 148Section 69ASection 69C

reassessment proceedings initiated vide notice u/s 148 dated 30.03.2021 were based on "borrowed satisfaction" and were hence invalid, without appreciating that the information received from the investigation Wing, which was specific, reliable and based on material unearthed during a survey u/s 133A

VERTOOL CONSULTANCY LLP,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1131/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad16 May 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aseem L Thakkar, ARFor Respondent: Shri B.P Srivastava, Sr DR
Section 132Section 139(9)Section 143(2)Section 143(3)Section 147Section 148Section 153CSection 69A

reassessment proceedings were triggered on the basis of material alleged to have been seized during the course of search carried out u/s. 132 in the case of Jignesh Shah and Sanjay Shah and therefore, the AO ought to have initiated the proceedings u/s. 153C of the Act. 2. The learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 1741/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

survey proceedings u/s. 133A which was conducted on the assessee as well as on SPI on 14.07.2006, the appellant had made disclosure with respect to addition of provision of doubtful debts and advance of Rs.94,71,966/- in working of book profit u/s. 115JB of the Act and appellant has also accepted that the claim

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 1750/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

survey proceedings u/s. 133A which was conducted on the assessee as well as on SPI on 14.07.2006, the appellant had made disclosure with respect to addition of provision of doubtful debts and advance of Rs.94,71,966/- in working of book profit u/s. 115JB of the Act and appellant has also accepted that the claim