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111 results for “reassessment u/s 147”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai521Delhi482Bangalore192Chennai156Hyderabad111Jaipur110Kolkata93Rajkot68Ahmedabad60Chandigarh45Patna39Surat39Pune39Guwahati35Visakhapatnam31Indore17Lucknow17Raipur15Nagpur15Amritsar14Jodhpur14Panaji6Agra5Cuttack4Allahabad3Ranchi2Kerala2Karnataka2Telangana2Dehradun1Uttarakhand1SC1

Key Topics

Section 148139Section 153C100Addition to Income95Section 13265Section 143(3)64Search & Seizure62Section 14758Section 6945Section 139(1)

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 29/HYD/2021[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

Showing 1–20 of 111 · Page 1 of 6

41
Section 148A36
Limitation/Time-bar27
Cash Deposit23

In the result, appeal of Revenue in ITA No

ITA 28/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ACE CONSTRUCTIONS ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 26/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 14/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 18/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 17/HYD/2021[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 27/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 43/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 42/HYD/2021[2012-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 41/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 51/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS , HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 50/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 53/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 52/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 40/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 30/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 15/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 16/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

133A of the act in the case of Sonic Battery also gives credence to the inference that it is merely a paper company and the claim of Rs.25 Crores given by it for land syndication to Amit Bansal cannot be considered as a genuine transaction. b) Further land where it is seen from the land syndication agreements with the Sonic

INCOME TAX OFFICER, WARD 3(1), HYDERABAD vs. STYPACK PRIVATE LIMITED , HYDERABAD

In the result, the appeal of the revenue is dismissed, while the cross-objection of the assessee company is allowed in terms of our aforesaid observations

ITA 997/HYD/2024[2018-19]Status: DisposedITAT Hyderabad12 Sept 2025AY 2018-19

Bench: Us:

Section 132Section 147Section 148Section 148ASection 68

u/s. 147 of the Act had been revamped vide the Finance Act, 2021 w.e.f. 01.04.2021. The substituted Sections 147 to 159 and Section 151 of the Act, applicable w.e.f. 01.04.2021 are culled out as under: “Income escaping assessment- 147. If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year

SPR INFRASTRUCTURE INDIA LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-3(2), HYDERABAD, HYDERABAD

Appeals are allowed in above terms

ITA 638/HYD/2017[2007-08]Status: DisposedITAT Hyderabad29 Apr 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas (D.R)
Section 133ASection 143(2)Section 143(3)Section 147Section 148

133A in assessee’s business premises on 20.07.2011. During the course of survey, it was found that assessee has no bills or vouchers for the expenditure claimed in the returns of income. Similarly, from the bank statement found during the survey and also obtained post survey, it was found that assessee had received huge amounts from M/s. Global City Projects