BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

38 results for “disallowance”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai1,100Delhi663Jaipur287Kolkata271Bangalore260Hyderabad183Chennai179Pune132Ahmedabad130Surat129Indore96Rajkot93Chandigarh84Visakhapatnam81Cochin38Guwahati35Amritsar35Raipur33Nagpur32Panaji26Ranchi21Agra20Lucknow20Jodhpur17Cuttack17Allahabad11Karnataka6Varanasi5Patna5Telangana3Jabalpur2Dehradun2SC2Calcutta1

Key Topics

Section 12A28Addition to Income28Section 1121Section 139(1)16Section 26316Survey u/s 133A16Section 133A15Disallowance14Section 143(3)12Section 115B

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 79/COCH/2016[2008-09]Status: DisposedITAT Cochin11 Dec 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee. Thereafter notice u/s 153C was issued. In response to the notice, the assessee has filed return of income. The assessment was completed u/s 143(3) r.w.s. 153C on 29.03.2014 by making additions towards ITA Nos.78, 79, 80, 81/Coch/2016. 5 M/s.Pentagon Builders. disallowance

Showing 1–20 of 38 · Page 1 of 2

12
Section 4012
Capital Gains8

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 80/COCH/2016[2007-08]Status: DisposedITAT Cochin11 Dec 2017AY 2007-08

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee. Thereafter notice u/s 153C was issued. In response to the notice, the assessee has filed return of income. The assessment was completed u/s 143(3) r.w.s. 153C on 29.03.2014 by making additions towards ITA Nos.78, 79, 80, 81/Coch/2016. 5 M/s.Pentagon Builders. disallowance

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 81/COCH/2016[2010-11]Status: DisposedITAT Cochin11 Dec 2017AY 2010-11

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

survey u/s 133A was conducted on 31.10.2011 at the business premises of the assessee. Thereafter notice u/s 153C was issued. In response to the notice, the assessee has filed return of income. The assessment was completed u/s 143(3) r.w.s. 153C on 29.03.2014 by making additions towards ITA Nos.78, 79, 80, 81/Coch/2016. 5 M/s.Pentagon Builders. disallowance

SHRI.P.V. RAVEENDRAN,KANNUR vs. THE ITO, KANNUR

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

ITA 303/COCH/2020[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

disallowance and no new facts needs to be investigated for adjudicating the same. Another issues alleged by the assessee is a legal issue that does not require investigation of any facts. 3.4 Considering the submissions and respectfully following the decisions of Hon’ble Supreme Court in case of National Thermal Power Co. Ltd. Vs. CIT reported

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

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

ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

disallowance and no new facts needs to be investigated for adjudicating the same. Another issues alleged by the assessee is a legal issue that does not require investigation of any facts. 3.4 Considering the submissions and respectfully following the decisions of Hon’ble Supreme Court in case of National Thermal Power Co. Ltd. Vs. CIT reported

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE DCIT, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 463/COCH/2016[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

survey operation u/s. 133A of the Income Tax Act, 1961 (the Act) was conducted at the business premises of the appellant on 02.08.2006 stated to be in connection with the search operations conducted on the same date in the case of one Mr. E. Shemsudeen. It is stated that certain incriminating documents relating to daily transaction of the appellant were

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE ACIT, CENTRAL CIRCLE, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 102/COCH/2023[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

survey operation u/s. 133A of the Income Tax Act, 1961 (the Act) was conducted at the business premises of the appellant on 02.08.2006 stated to be in connection with the search operations conducted on the same date in the case of one Mr. E. Shemsudeen. It is stated that certain incriminating documents relating to daily transaction of the appellant were

M/S.SOORYA DRUG HOUSE,THODUPUZHA vs. THE ITO,WD-2, THODUPUZHA

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

ITA 236/COCH/2019[2012-13]Status: DisposedITAT Cochin02 Aug 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mathew JosephFor Respondent: Sri.Shantom Bose
Section 133ASection 143Section 143(1)Section 148Section 153Section 263Section 271(1)(c)Section 274

133A of the ITA No.236 & 237/Coch/2019. 2 M/s.Soorya Drug House. I.T.Act conducted in the business premises of the assessee-firm on 25.02.2015 and notice u/s 148 was issued on 31.03.2015 for assessment years 2012-2013 and 2013-2014. Revised returns were filed in response to notice declaring total income of Rs.21,13,780 and Rs.22,96,260 for the assessment

M/S.SOORYA DRUG HOUSE,THODUPUZHA vs. THE ITO,WD-2, THODUPUZHA

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

ITA 237/COCH/2019[2013-14]Status: DisposedITAT Cochin02 Aug 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mathew JosephFor Respondent: Sri.Shantom Bose
Section 133ASection 143Section 143(1)Section 148Section 153Section 263Section 271(1)(c)Section 274

133A of the ITA No.236 & 237/Coch/2019. 2 M/s.Soorya Drug House. I.T.Act conducted in the business premises of the assessee-firm on 25.02.2015 and notice u/s 148 was issued on 31.03.2015 for assessment years 2012-2013 and 2013-2014. Revised returns were filed in response to notice declaring total income of Rs.21,13,780 and Rs.22,96,260 for the assessment

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

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

ITA 978/COCH/2022[2014-15]Status: DisposedITAT Cochin14 May 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

For Respondent: Smt. J M Jamuna Devi
Section 133ASection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 40A(3)Section 40a

survey action u/s. 133A of the Act was carried out in the assessee’s business premises on 08.10.2013 during which discrepancies were noticed in the books of accounts of the assessee for which the assessee had offered additional income of Rs.1 crore in addition to the regular return income of Rs.1,11,620/- but had subsequently filed its revised return

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

AKKAVILA SAJEENAN AGGREGATES ,KOLLAM vs. THE ACIT CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result, the appeals by the assessee are allowed

ITA 694/COCH/2022[2019-2020]Status: DisposedITAT Cochin20 Jan 2023AY 2019-2020

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 133ASection 30Section 36(1)(iii)Section 37Section 44A

survey u/s. 133A of the Act was carried out in the business premises of the assessee on 6.3.2019. The assessee’s case was selected for scrutiny and statutory notices were duly served on the assessee. During the course of assessment, the ITA Nos.693 & 694/Coch/2022 Page 2 of 5 AO noticed that the assessee has advanced a sum of Rs.45

AKKAVILA SAJEENAN AGGREGATES ,KOLLAM vs. THE ACIT CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result, the appeals by the assessee are allowed

ITA 693/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 133ASection 30Section 36(1)(iii)Section 37Section 44A

survey u/s. 133A of the Act was carried out in the business premises of the assessee on 6.3.2019. The assessee’s case was selected for scrutiny and statutory notices were duly served on the assessee. During the course of assessment, the ITA Nos.693 & 694/Coch/2022 Page 2 of 5 AO noticed that the assessee has advanced a sum of Rs.45