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25 results for “transfer pricing”+ Survey u/s 133Aclear

Sorted by relevance

Delhi409Mumbai310Jaipur154Hyderabad113Bangalore105Chennai62Ahmedabad50Kolkata42Indore37Rajkot36Chandigarh32Cochin25Cuttack16Guwahati16Agra14Surat13Raipur13Pune10Visakhapatnam9Nagpur7Lucknow6Patna6Amritsar5Varanasi1Karnataka1Allahabad1Jabalpur1Telangana1

Key Topics

Section 153A26Addition to Income17Section 13212Section 6811Section 139(1)11Section 2(24)(vi)8Section 488Section 133A8Capital Gains8

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

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

Section 132Section 133ASection 143(3)Section 153A

survey u/s. 133A of the I.T. Act. In view of the above judgments of the Jurisdictional High Court, we are inclined to dismiss this ground of the assessee. Thus, the additional ground for all the assessment years is rejected. 5.8 Regarding common Ground No. 1, this ground and the additional ground raised by the assessee is one and the same

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

Showing 1–20 of 25 · Page 1 of 2

Survey u/s 133A5
Section 143(3)4
Unexplained Investment2
ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

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

Section 132Section 133ASection 143(3)Section 153A

survey u/s. 133A of the I.T. Act. In view of the above judgments of the Jurisdictional High Court, we are inclined to dismiss this ground of the assessee. Thus, the additional ground for all the assessment years is rejected. 5.8 Regarding common Ground No. 1, this ground and the additional ground raised by the assessee is one and the same

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

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

Section 132Section 133ASection 143(3)Section 153A

survey u/s. 133A of the I.T. Act. In view of the above judgments of the Jurisdictional High Court, we are inclined to dismiss this ground of the assessee. Thus, the additional ground for all the assessment years is rejected. 5.8 Regarding common Ground No. 1, this ground and the additional ground raised by the assessee is one and the same

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

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

price of Rs. 1 lakh received in cash. This sale deed evidently is a conscious attempt to avoid the provisions of Chapter XX-C. This property is worth nearly Rs. 12 crores and the total declared sale consideration is only Rs. 3 crores. By avoiding a normal sale deed, the assessee has circumvent the provisions of Chapter

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 354/COCH/2017[2015-16]Status: DisposedITAT Cochin13 Dec 2018AY 2015-16

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 348/COCH/2017[2010-11]Status: DisposedITAT Cochin13 Dec 2018AY 2010-11

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

THE CENTRAL CIRCLE, KOLLAM, THE CENTRAL CIRCLE,KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 349/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

THE ACIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 350/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 352/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

SRI.P.SUNIL KUMAR,KOLLAM vs. THE ACIT, CEN-CIRCLE,KOLLAM, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 355/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 359/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

THE ACIT, KOLLAM vs. SRI.P. SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 347/COCH/2017[2009-10]Status: DisposedITAT Cochin13 Dec 2018AY 2009-10

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 351/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Dec 2018AY 2013-14

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

Section 139(1)Section 153ASection 68

survey u/s 133A was conducted at the business premises of the company at Kolkota on 28/4/2016 and during the course of it a statement was recorded from Sri, Ravi Biyala, Chartered Accountant. In the statement, Sri Ravi Biyala stated that M/s Ajay Iron and Steel P Ltd conducts its business at Kollam and the Kolkota address is for namesake only