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33 results for “house property”+ Survey u/s 133Aclear

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Key Topics

Section 8037Section 143(3)36Addition to Income33Survey u/s 133A24Section 133A19Section 153A17Section 143(2)17Section 12A14Section 14712Deduction

SHRI PRAMOD KUMAR SETHI,INDORE vs. THE ACIT 3(1), INDORE

In the result appeal filed by the revenue being I

ITA 392/IND/2014[2006-07]Status: DisposedITAT Indore06 Nov 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

133A of the Act on 2.5.2006 wherein it was noticed that some of the group companies are alleged to be in the practice of providing accommodation entries. Ld.A.O gave his finding of fact that the alleged cash creditor companies which gave loan to the assessee were not part of the group of companies held by the Lunkard Group but they

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

Showing 1–20 of 33 · Page 1 of 2

12
Section 115B11
Disallowance11
ITA 382/IND/2014[2006-07]Status: DisposedITAT Indore06 Nov 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

133A of the Act on 2.5.2006 wherein it was noticed that some of the group companies are alleged to be in the practice of providing accommodation entries. Ld.A.O gave his finding of fact that the alleged cash creditor companies which gave loan to the assessee were not part of the group of companies held by the Lunkard Group but they

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

ITA 383/IND/2014[2007-08]Status: DisposedITAT Indore06 Nov 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

133A of the Act on 2.5.2006 wherein it was noticed that some of the group companies are alleged to be in the practice of providing accommodation entries. Ld.A.O gave his finding of fact that the alleged cash creditor companies which gave loan to the assessee were not part of the group of companies held by the Lunkard Group but they

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

House property, Share of profit and income from other sources. Survey proceedings u/s 133A of the Act was carried out at the premises

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

House property, Share of profit and income from other sources. Survey proceedings u/s 133A of the Act was carried out at the premises

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

House property, Share of profit and income from other sources. Survey proceedings u/s 133A of the Act was carried out at the premises

RAJESH BAJAJ,BURHANPUR vs. THE ACIT , KHANDWA

In the result appeal of the assessee is dismissed

ITA 16/IND/2019[2015-16]Status: DisposedITAT Indore09 Mar 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 Shri Rajesh Kumar Bajaj Acit 13, Rajesh Industries, Vs. Khandwa Industrial Estate Indore (Appellant) (Revenue ) Pan No.Ahnpb0036F Appellant By Shri S.S. Sheetal, Ar Revenue By Shri Ashishporwal, Dr Date Of Hearing 08.01.2020 Date Of Pronouncement 09.03.2020 O R D E R

Section 115Section 115BSection 133ASection 143(2)Section 143(3)

survey u/s 133A of the Act was purely a business income liable to normal rate of tax and both the lower authorities have erred in charging it with the tax rate @60% applying the provisions of Section 115BBE of the Act by treating the alleged undisclosed income as income referred in Section 68, Section 69, Section

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

ITA 29/IND/2023[2019-20]Status: DisposedITAT Indore07 Jun 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

Section 115BSection 131(1)Section 133ASection 69ASection 69B

133A of the Act was conducted in the case of the assessee on 29.01.2019. The assessee filed its return of income u/s 131(1) of the Act on 22nd December 2019 declaring total income of Rs.1,41,42,170/- including inter alia the surrendered income of Rs.58,78,145/- on account of excess stock as business income. During the scrutiny

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 411/IND/2013[2006-07]Status: DisposedITAT Indore31 Jan 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

houses there upon. Return of income was filed on 31.10.2006 declaring income of Rs.190250/-. Survey proceedings u/s 133A of the Act was conducted on 15.03.2007, Income surrendered during the course of survey was retracted on the next day pleading that the surrendered was made under coercive presser and deserves state of mind. Case selected for scrutiny. Notices u/s

M/S BHOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ACIT 1(1), UJJAIN

In the result ground No.3& 4 are dismissed

ITA 263/IND/2013[2006-07]Status: DisposedITAT Indore31 Jan 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

houses there upon. Return of income was filed on 31.10.2006 declaring income of Rs.190250/-. Survey proceedings u/s 133A of the Act was conducted on 15.03.2007, Income surrendered during the course of survey was retracted on the next day pleading that the surrendered was made under coercive presser and deserves state of mind. Case selected for scrutiny. Notices u/s

M/S BHOOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ITO, DEWAS

In the result ground No.3& 4 are dismissed

ITA 142/IND/2013[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

houses there upon. Return of income was filed on 31.10.2006 declaring income of Rs.190250/-. Survey proceedings u/s 133A of the Act was conducted on 15.03.2007, Income surrendered during the course of survey was retracted on the next day pleading that the surrendered was made under coercive presser and deserves state of mind. Case selected for scrutiny. Notices u/s

THE DCIT, 1(1), UJJAIN vs. M/S BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 137/IND/2013[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

houses there upon. Return of income was filed on 31.10.2006 declaring income of Rs.190250/-. Survey proceedings u/s 133A of the Act was conducted on 15.03.2007, Income surrendered during the course of survey was retracted on the next day pleading that the surrendered was made under coercive presser and deserves state of mind. Case selected for scrutiny. Notices u/s

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE LTD., DEWAS

In the result ground No.3& 4 are dismissed

ITA 634/IND/2014[2010-11]Status: DisposedITAT Indore31 Jan 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

houses there upon. Return of income was filed on 31.10.2006 declaring income of Rs.190250/-. Survey proceedings u/s 133A of the Act was conducted on 15.03.2007, Income surrendered during the course of survey was retracted on the next day pleading that the surrendered was made under coercive presser and deserves state of mind. Case selected for scrutiny. Notices u/s

M/S. BHOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ITO, DEWAS

In the result ground No.3& 4 are dismissed

ITA 490/IND/2013[2007-08]Status: DisposedITAT Indore31 Jan 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

houses there upon. Return of income was filed on 31.10.2006 declaring income of Rs.190250/-. Survey proceedings u/s 133A of the Act was conducted on 15.03.2007, Income surrendered during the course of survey was retracted on the next day pleading that the surrendered was made under coercive presser and deserves state of mind. Case selected for scrutiny. Notices u/s

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 412/IND/2013[2007-08]Status: DisposedITAT Indore31 Jan 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

houses there upon. Return of income was filed on 31.10.2006 declaring income of Rs.190250/-. Survey proceedings u/s 133A of the Act was conducted on 15.03.2007, Income surrendered during the course of survey was retracted on the next day pleading that the surrendered was made under coercive presser and deserves state of mind. Case selected for scrutiny. Notices u/s

LATE SHRI JITENDRA KUMAR BHASNE THROUGH LEGAL HEIR SMT. BHARTI BHASNE,BHOPAL vs. THE ACIT 2(1), BHOPAL

In the result, the appeals in IT(SS)A Nos

ITA 406/IND/2014[2009-10]Status: DisposedITAT Indore16 May 2023AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 132(1)Section 153A

Housing Society after surrender of her rights in the property; and (ii) On account of cessation of customers liability of Rs.5,03,531/- in A.Y.2007- 08, of Rs.47,57,258/- in A.Y.2008-09 and of Rs.17,50,000/- in A.Y.2009-10. I.T(SS)A No. 181 to 184 /IND/2014 and Ors. A.Ys. 2005-06 to 08-09 Page No 6 Late Jitendra

SMT. BHARTI BHASNE,BHOPAL vs. THE ACIT 2(1), BHOPAL

In the result, the appeals in IT(SS)A Nos

ITA 404/IND/2014[2009-10]Status: DisposedITAT Indore16 May 2023AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 132(1)Section 153A

Housing Society after surrender of her rights in the property; and (ii) On account of cessation of customers liability of Rs.5,03,531/- in A.Y.2007- 08, of Rs.47,57,258/- in A.Y.2008-09 and of Rs.17,50,000/- in A.Y.2009-10. I.T(SS)A No. 181 to 184 /IND/2014 and Ors. A.Ys. 2005-06 to 08-09 Page No 6 Late Jitendra

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

ITA 35/IND/2022[2013-14]Status: DisposedITAT Indore31 Jan 2023AY 2013-14

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

ITA 34/IND/2022[2012-13]Status: DisposedITAT Indore31 Jan 2023AY 2012-13

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

ITA 36/IND/2022[2014-15]Status: DisposedITAT Indore31 Jan 2023AY 2014-15

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

housing-project” must be completed within the specified time. In fact, that is also the intention of the Parliament that entire project as approved by local-authority must be completed. Further, we need to rule out the proposition that even if a part of the project is completed, deduction is allowed because if that is permitted, a person may complete