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

Sorted by relevance

Mumbai364Delhi317Bangalore138Chennai135Hyderabad114Jaipur113Kolkata72Rajkot62Patna48Ahmedabad48Chandigarh45Guwahati43Amritsar42Pune37Visakhapatnam31Surat27Indore25Raipur22Jodhpur16Agra15Nagpur14Ranchi14Lucknow13Panaji6Cuttack4Allahabad2Dehradun2

Key Topics

Section 143(3)115Section 153C95Addition to Income77Section 14773Section 14869Survey u/s 133A63Section 6862Section 133A62Section 153A46Reopening of Assessment

RUKHMANI TRADERS,MUMBAI vs. ACIT 18 MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 822/MUM/2024[2010-11]Status: DisposedITAT Mumbai26 Sept 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2010-11 M/S Rukhmani Traders, Asst. Cit -18(3), 6Th Floor, A Wing, Aurus Chambers, Earnest House, Nariman Point, Vs. S.S. Amrutwar Marg, Behind Mumbai-400021. Mahindra Towers, Worli, Mumbai-400013. Pan No. Aalfr 1619 R Appellant Respondent

For Appellant: Mr. Shreyash ShahFor Respondent: Mrs. Mahita Nair, Sr. DR
Section 147Section 151

survey u/s 133A second reassessment proceedings is based on the survey u/s 133A second reassessment proceedings is based on the survey

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Showing 1–20 of 364 · Page 1 of 19

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41
Section 13239
Reassessment31
ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

survey proceedings u/s 133A of the Act from Shri Kirit kumar D Suba and Shri N K Sodhani who stated that the donations were returned back to the Group in cash, which though were subsequently retracted by them. The Assessing Officer has completed the assessment by treating the donations as bogus denying exemption u/s

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

survey proceedings u/s 133A of the Act from Shri Kirit kumar D Suba and Shri N K Sodhani who stated that the donations were returned back to the Group in cash, which though were subsequently retracted by them. The Assessing Officer has completed the assessment by treating the donations as bogus denying exemption u/s

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

survey proceedings u/s 133A of the Act from Shri Kirit kumar D Suba and Shri N K Sodhani who stated that the donations were returned back to the Group in cash, which though were subsequently retracted by them. The Assessing Officer has completed the assessment by treating the donations as bogus denying exemption u/s

AXTRON TEX-CHEM (INDIA) PRIVTAE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

In the result, all the three appeals of the assessee are allowed

ITA 4791/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Jan 2025AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Suresh Otwani &
Section 132Section 133ASection 143(1)Section 15Section 153C(1)(b)

survey action u/s 133A of the Act was also carried out in the case of the assessee. During the course of the search out in the case of the assessee. During the course of the search out in the case of the assessee. During the course of the search Axtron Tex-Chem (India) Pvt. Ltd. Axtron

AXTRON TEX-CHEM (INDIA) PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

In the result, all the three appeals of the assessee are allowed

ITA 4792/MUM/2024[2012-13]Status: DisposedITAT Mumbai30 Jan 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Suresh Otwani &
Section 132Section 133ASection 143(1)Section 15Section 153C(1)(b)

survey action u/s 133A of the Act was also carried out in the case of the assessee. During the course of the search out in the case of the assessee. During the course of the search out in the case of the assessee. During the course of the search Axtron Tex-Chem (India) Pvt. Ltd. Axtron

AXTRON TEX -CHEM (INDIA) PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

In the result, all the three appeals of the assessee are allowed

ITA 4790/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jan 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Suresh Otwani &
Section 132Section 133ASection 143(1)Section 15Section 153C(1)(b)

survey action u/s 133A of the Act was also carried out in the case of the assessee. During the course of the search out in the case of the assessee. During the course of the search out in the case of the assessee. During the course of the search Axtron Tex-Chem (India) Pvt. Ltd. Axtron

D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

ITA 403/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Aug 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh
Section 132Section 4

133A of the Act was carried out on 17.12.2016 at business premises of assessee. In the carried out on 17.12.2016 at business premises of assessee. In the carried out on 17.12.2016 at business premises of assessee. In the survey proceedings various documents including diaries and data survey proceedings various documents including diaries and data survey proceedings various documents including diaries

D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

ITA 404/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Aug 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh
Section 132Section 4

133A of the Act was carried out on 17.12.2016 at business premises of assessee. In the carried out on 17.12.2016 at business premises of assessee. In the carried out on 17.12.2016 at business premises of assessee. In the survey proceedings various documents including diaries and data survey proceedings various documents including diaries and data survey proceedings various documents including diaries

D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

ITA 402/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh
Section 132Section 4

133A of the Act was carried out on 17.12.2016 at business premises of assessee. In the carried out on 17.12.2016 at business premises of assessee. In the carried out on 17.12.2016 at business premises of assessee. In the survey proceedings various documents including diaries and data survey proceedings various documents including diaries and data survey proceedings various documents including diaries

FOREVER FLOURISHING FIN. & INV. PVT. LTD. ,MUMBAI vs. DCIT (CC)-3(4), MUMBAI, MUMBAI

In the result, appeal for the assessment year 2012

ITA 6120/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

133A of the Act on 21.11.2013. During survey action it was observed that 21.11.2013. During survey action it was observed that 21.11.2013. During survey action it was observed that assessee issued shares at huge premium to various issued shares at huge premium to various share applicant issued shares at huge premium to various companies. The Investigation Wing

FOREVER FLOURISHING FIN & INV. PVT LTD,MUMBAI vs. DCIT-CC-3(4), MUMBAI, MUMBAI

In the result, appeal for the assessment year 2012

ITA 6040/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Jul 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

133A of the Act on 21.11.2013. During survey action it was observed that 21.11.2013. During survey action it was observed that 21.11.2013. During survey action it was observed that assessee issued shares at huge premium to various issued shares at huge premium to various share applicant issued shares at huge premium to various companies. The Investigation Wing

ACIT, CIR-1(2)(1), MUMBAI vs. M/S. CHERYL ADVISORY PVT LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed

ITA 2063/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2013-14

For Appellant: Mr. Tanzil Padvekar, AdvFor Respondent: Mr. H.M. Bhatt, Sr. DR
Section 153C

reassessment after the period of 4 years and hence the reopening the period of 4 years and hence the reopening of the assessment is bad in law and ab initio void. This ground is of the assessment is bad in law and ab initio void. This ground is of the assessment is bad in law and ab initio void. This

PURNA PURSHOTTAM EXPORTS ,MUMBAI vs. ACIT CENTRAL CIRCLE,2(2), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 1618/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Aug 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2007-08 Purna Pushottam Exports, Ito-32(3)(5), Gala No. 329, Vardhman Mumbai. Vs. Industrial Estate, Behind Petrol Pump, S.V. Road, Dahisar East, Mumbai-400068. Pan No. Aaefp 8085 E Appellant Respondent Assessment Year: 2018-19 Purna Pushottam Exports, Acit Central Circle, 2(2), Gala No. 329, Vardhman Mumbai. Vs. Industrial Estate, Behind Petrol Pump, S.V. Road, Dahisar East, Mumbai-400068. Pan No. Aaefp 8085 E Appellant Respondent

For Appellant: Mr. K. Gopal, Adv. &For Respondent: Mr. H.M. Bhatt, DR
Section 148

reassessment, the Ld. Counsel of the assessee sment, the Ld. Counsel of the assessee submitted that assessee wa submitted that assessee was not interested in pursuing tho s not interested in pursuing those grounds and accordingly same are dismissed as not pressed by the grounds and accordingly same are dismissed as not pressed by the grounds and accordingly same

PURNA PURSHOTTAM EXPORTS ,MUMBAI vs. INCOME TAX OFFICER 32(2)(5), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 1616/MUM/2023[2007-2008]Status: DisposedITAT Mumbai28 Aug 2023AY 2007-2008

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2007-08 Purna Pushottam Exports, Ito-32(3)(5), Gala No. 329, Vardhman Mumbai. Vs. Industrial Estate, Behind Petrol Pump, S.V. Road, Dahisar East, Mumbai-400068. Pan No. Aaefp 8085 E Appellant Respondent Assessment Year: 2018-19 Purna Pushottam Exports, Acit Central Circle, 2(2), Gala No. 329, Vardhman Mumbai. Vs. Industrial Estate, Behind Petrol Pump, S.V. Road, Dahisar East, Mumbai-400068. Pan No. Aaefp 8085 E Appellant Respondent

For Appellant: Mr. K. Gopal, Adv. &For Respondent: Mr. H.M. Bhatt, DR
Section 148

reassessment, the Ld. Counsel of the assessee sment, the Ld. Counsel of the assessee submitted that assessee wa submitted that assessee was not interested in pursuing tho s not interested in pursuing those grounds and accordingly same are dismissed as not pressed by the grounds and accordingly same are dismissed as not pressed by the grounds and accordingly same

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

reassessment proceedings on the ground of invalid invalid sanction M/s Sanman Trade Impex Ltd. M/s Sanman Trade Impex Ltd. ITA Nos. 3491, 3474, 3473, 3472 3471, 3470/MUM/2023 3471, 3470/MUM/2023 3606, 3605, 3603, 3602, 3614 & 3610, 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 obtained u/s 151 of the Act tained u/s 151 of the Act , which is issued

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

reassessment proceedings on the ground of invalid invalid sanction M/s Sanman Trade Impex Ltd. M/s Sanman Trade Impex Ltd. ITA Nos. 3491, 3474, 3473, 3472 3471, 3470/MUM/2023 3471, 3470/MUM/2023 3606, 3605, 3603, 3602, 3614 & 3610, 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 obtained u/s 151 of the Act tained u/s 151 of the Act , which is issued

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

reassessment proceedings on the ground of invalid invalid sanction M/s Sanman Trade Impex Ltd. M/s Sanman Trade Impex Ltd. ITA Nos. 3491, 3474, 3473, 3472 3471, 3470/MUM/2023 3471, 3470/MUM/2023 3606, 3605, 3603, 3602, 3614 & 3610, 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 obtained u/s 151 of the Act tained u/s 151 of the Act , which is issued

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

reassessment proceedings on the ground of invalid invalid sanction M/s Sanman Trade Impex Ltd. M/s Sanman Trade Impex Ltd. ITA Nos. 3491, 3474, 3473, 3472 3471, 3470/MUM/2023 3471, 3470/MUM/2023 3606, 3605, 3603, 3602, 3614 & 3610, 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 obtained u/s 151 of the Act tained u/s 151 of the Act , which is issued

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

reassessment proceedings on the ground of invalid invalid sanction M/s Sanman Trade Impex Ltd. M/s Sanman Trade Impex Ltd. ITA Nos. 3491, 3474, 3473, 3472 3471, 3470/MUM/2023 3471, 3470/MUM/2023 3606, 3605, 3603, 3602, 3614 & 3610, 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 obtained u/s 151 of the Act tained u/s 151 of the Act , which is issued