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

Sorted by relevance

Mumbai364Delhi317Bangalore138Chennai135Hyderabad114Jaipur113Kolkata72Rajkot62Patna48Ahmedabad48Chandigarh45Guwahati43Amritsar42Pune37Visakhapatnam31Surat27Indore25Raipur22Jodhpur16Agra15Nagpur14Ranchi14Lucknow13Panaji6Cuttack4Allahabad2Dehradun2

Key Topics

Section 14832Section 153A30Section 153C27Addition to Income27Section 153D25Section 14721Section 25020Section 143(3)12Section 142(1)12Reopening of Assessment

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

Showing 1–20 of 43 · Page 1 of 3

12
Survey u/s 133A10
Disallowance10

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

u/s 133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, GUWAHATI vs. BMG INFORMATICS PVT. LTD., GUWAHATI

In the result, both, the appeal of the revenue as well as cross objection of the assessee are dismissed

ITA 61/GTY/2022[2016-17]Status: DisposedITAT Guwahati07 Aug 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17

For Respondent: Shri Amit Kumar Pandey, JCIT
Section 131Section 133ASection 143(3)Section 147Section 148Section 69A

133A of the Act was conducted in the case of D S System Pvt. Ltd. (DSSPL) on 02.11.2017. In this survey, a bunch of loose sheets were impounded inventorised as “DSS-05”. Subsequent to this survey, another survey action was undertaken on the assessee on 28.11.2017. In the course of survey at the premise of the assessee, no incriminating material

ACIT CENTRAL CIRCLE 1 GUWAHATI, GUWAHATI vs. DS SYSTEMS PRIVATE LIMITED, GUWAHATI

In the result, appeal of the revenue is dismissed

ITA 284/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Feb 2026AY 2016-17

Bench: the Hon'ble

For Appellant: Sandeep Goel, Advocate
Section 133ASection 143(1)(a)Section 143(2)Section 147Section 148Section 151Section 250Section 69C

reassessment proceedings, the assessee furnished reply time to time. 3. A survey u/s 133A of the Act was conducted in the case

INCOME TAX OFFICER, WARD-1, SILCHAR vs. ROHIT KUMAR GULGULIA, SILCHAR

In the result, appeal of the revenue is dismissed

ITA 182/GTY/2020[2011-12]Status: DisposedITAT Guwahati16 Aug 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Babu Lal Jain, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 131Section 133ASection 143(3)Section 147Section 68

133A of the Act was conducted on 06.07.2017 in the office premises of Gulgulia Trade Pvt. Ltd., Silchar. In the post survey report issued by Dy. Director of Income-tax, Unit-II(2), Guwahati [DDIT(Inv.)], it was stated that Shri Ram Lal Gulgulia group has purchased a paper/shell company Thirdwave Suppliers Pvt. Ltd. (TSPL) which is a ‘Jamakharchi/paper company

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 120/GTY/2020[2013-14]Status: DisposedITAT Guwahati20 Jul 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 121/GTY/2020[2014-15]Status: DisposedITAT Guwahati20 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 124/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Jul 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income

STAE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 123/GTY/2020[2016-17]Status: DisposedITAT Guwahati20 Jul 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 119/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 122/GTY/2020[2015-16]Status: DisposedITAT Guwahati20 Jul 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

u/s 133A not for non- registration u/sl2AA of the I.T. Act 1961 for the said assessment year. 12. In view of the above the gross receipt and income of the assessee is computed as below: Gross receipt of the trust 6 ITA Nos. 119-124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam Other Income

RI-BHOI ISPAT & ROLLING MILLS,BYRNIHAT vs. ITO, WARD- BYRNIHAT, BYRNIHAT

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 241/GTY/2024[2018-2019]Status: DisposedITAT Guwahati12 Aug 2025AY 2018-2019

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 133ASection 147Section 250Section 69C

survey was conducted u/s 133A of the Act. It is stated that on the given addresses, the said entity was found to be non-existent. Accordingly, the assessing officer concluded that the PRPL was only used as a conduit to inflate the expenditure of the assessee. On account of the bogus purchase, the aforementioned addition was made by the assessing

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 69/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

reassessment proceedings after expiry of four years from the end of relevant assessment year on the basis of report of investigation cannot be sustained and has to be set aside. In this case, the assessment was completed u/s 143(3) and thereafter the AO received the information from Investigation Wing that the assessee has received bogus loans in the form