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

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Key Topics

Section 153C86Section 153A34Addition to Income12Section 14811Section 69C10Section 43C10Section 133A8Survey u/s 133A8Limitation/Time-bar6Section 250

M/S NEW VIRAJ HOUSING AGENCY,NAGPUR vs. ACIT, CENTRAL CIRCLE-1(1), NAGPUR

In the result, the appeals filed by the assessee for all the three years is allowed

ITA 183/NAG/2017[2010-11]Status: DisposedITAT Nagpur28 Jun 2022AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Sudesh Banthia CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132Section 133ASection 133A(3)(ia)Section 139Section 143(2)Section 153ASection 153C

survey u/s 133A was conducted on assessee-firm premises, which never got converted into search, supports that revenue never intended to conduct any search on assessee firm. Since no search action was initiated and conducted in the case of the assessee, the AO had no jurisdiction to issue notice and pass order u/s 153A of the Income

5
Section 1475
Reopening of Assessment3

SMT. NALINI SHYAM MOUNDEKAR,,NAGPUR vs. ITO, WARD- 4(1),, NAGPUR

In the result, these appeals by the assessee stand allowed as above

ITA 516/NAG/2014[2003-04]Status: DisposedITAT Nagpur27 Mar 2017AY 2003-04

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 144Section 148Section 5

Survey u/s 133A was made on 24/11/2008. Notice u/s 148 are issued on 26/-03/2009. Affixture is made on 26/03/2009. Enough limitation to serve the notice u/s 148 of I.T. Act 1961 was available with A.O. of more than one years for Asstt. Year 2003-04 and for other years much more than that A.O. has hurriedly resorted

SHRI VISHWAKARAMA JEWELLERS ,AKOLA vs. DCIT AKOLA CIRCLE, AKOLA

In the result, assessee’s appeal is allowed

ITA 99/NAG/2025[2017-18]Status: DisposedITAT Nagpur22 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri S.G. GandhiFor Respondent: Shri Surjit Kumar Saha
Section 115BSection 133ASection 143(3)Section 69B

house property, (iii) 'profits and gains from business or profession', (iv) 'capital gains' and (v) 'income from other sources cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon'ble Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon'ble Gujarat High

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

ITA 234/NAG/2023[2020-21]Status: DisposedITAT Nagpur25 Oct 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139(1)Section 142(1)Section 143(2)Section 37(1)Section 69C

133A of IT act was conducted at premises of the assessee on 25.08.2021. Assessee filed return of income on 13.02.2022 declaring total income of Rs. 18,01,81,210/-. Case was selected for scrutiny and notice under section 143(2) and 142(1) were issued which were duly replied by the assessee. In the assessment order passed u/s

M/S V.D.KANAL,NAGPUR vs. DCIT, CIRCLE -8, NAGPUR

In the result, the Revenue’s appeal is allowed and the assessee’s appeal is dismissed

ITA 220/NAG/2012[2007-08]Status: DisposedITAT Nagpur24 Mar 2017AY 2007-08

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: NoneFor Respondent: Shri A.R. Ninawe
Section 133ASection 143(3)

survey u/s 133A and the assessee had offered additional income of Rs.1.25 crores for assessment year 2007-08. However, the AO noted that the assessee has not reflected the same in the accounts and return of income. He noted that the assessee has shown profit on sale of asset at Rs.96,50,000/- in the profit and loss account

ASSTT. COMMISSIONER OF INCOME TAX, CIR. 8, NAGPUR vs. M/S V.D. KANAL, NAGPUR

In the result, the Revenue’s appeal is allowed and the assessee’s appeal is dismissed

ITA 182/NAG/2012[2007-08]Status: DisposedITAT Nagpur24 Mar 2017AY 2007-08

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: NoneFor Respondent: Shri A.R. Ninawe
Section 133ASection 143(3)

survey u/s 133A and the assessee had offered additional income of Rs.1.25 crores for assessment year 2007-08. However, the AO noted that the assessee has not reflected the same in the accounts and return of income. He noted that the assessee has shown profit on sale of asset at Rs.96,50,000/- in the profit and loss account

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR, NAGPUR vs. MAKARAND MADHUSUDAN JOSHI, NAGPUR

In the result, appeal by the Revenue stands dismissed

ITA 382/NAG/2023[2019-20]Status: DisposedITAT Nagpur14 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 68Section 69ASection 69C

survey action under section 133A of the Act was conducted at the office premises of the assessee situated at 1st Floor, J.P. House, Amravati Road, Ravinagar Square, Nagpur. Accordingly, assessee’s case was reopened under section 147 of the Act. A notice under section 148 of the Act was issued to the assessee on 05/01/2021. In response to notice dated

SHREE MAYA REAL ESTATE PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 227/NAG/2022[2017-18]Status: DisposedITAT Nagpur02 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh JakhotiaFor Respondent: Shri Abhay Y. Marathe
Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148(2)Section 151Section 43C

133A of the Income Tax Act, 1961 ("the Act") was conducted at the premises of M/s. Tirupati Developers. Based on certain incriminating documents found and impounded during the survey operation, the case of the assessee was re–opened under section 147 of the Act after recording the reasons as required by section 148(2) of the Act and obtaining necessary

SHREE MAYA REAL ESTATE PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 228/NAG/2022[2019-20]Status: DisposedITAT Nagpur02 Sept 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh JakhotiaFor Respondent: Shri Abhay Y. Marathe
Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148(2)Section 151Section 43C

133A of the Income Tax Act, 1961 ("the Act") was conducted at the premises of M/s. Tirupati Developers. Based on certain incriminating documents found and impounded during the survey operation, the case of the assessee was re–opened under section 147 of the Act after recording the reasons as required by section 148(2) of the Act and obtaining necessary

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

U/s 153D of I.T. Act in the case of M/s. Maheshwari Coal Benefication & Infrastructure Pvt. Ltd., PAN:AAECM9298D for A.Y. 2011–12 reg. Ref: Letter F. no.DCIT CC–1(1)/Approval U/S 153D/MCBIPL/2021–22, dated 31.03.2022. 2. I have perused the draft assessment order submitted by you in the case M/s. Maheshwari Coal Benfication & Infrastructure Pvt. Ltd. PAN: AAECM9298D

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

U/s 153D of I.T. Act in the case of M/s. Maheshwari Coal Benefication & Infrastructure Pvt. Ltd., PAN:AAECM9298D for A.Y. 2011–12 reg. Ref: Letter F. no.DCIT CC–1(1)/Approval U/S 153D/MCBIPL/2021–22, dated 31.03.2022. 2. I have perused the draft assessment order submitted by you in the case M/s. Maheshwari Coal Benfication & Infrastructure Pvt. Ltd. PAN: AAECM9298D

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

U/s 153D of I.T. Act in the case of M/s. Maheshwari Coal Benefication & Infrastructure Pvt. Ltd., PAN:AAECM9298D for A.Y. 2011–12 reg. Ref: Letter F. no.DCIT CC–1(1)/Approval U/S 153D/MCBIPL/2021–22, dated 31.03.2022. 2. I have perused the draft assessment order submitted by you in the case M/s. Maheshwari Coal Benfication & Infrastructure Pvt. Ltd. PAN: AAECM9298D

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

U/s 153D of I.T. Act in the case of M/s. Maheshwari Coal Benefication & Infrastructure Pvt. Ltd., PAN:AAECM9298D for A.Y. 2011–12 reg. Ref: Letter F. no.DCIT CC–1(1)/Approval U/S 153D/MCBIPL/2021–22, dated 31.03.2022. 2. I have perused the draft assessment order submitted by you in the case M/s. Maheshwari Coal Benfication & Infrastructure Pvt. Ltd. PAN: AAECM9298D

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

U/s 153D of I.T. Act in the case of M/s. Maheshwari Coal Benefication & Infrastructure Pvt. Ltd., PAN:AAECM9298D for A.Y. 2011–12 reg. Ref: Letter F. no.DCIT CC–1(1)/Approval U/S 153D/MCBIPL/2021–22, dated 31.03.2022. 2. I have perused the draft assessment order submitted by you in the case M/s. Maheshwari Coal Benfication & Infrastructure Pvt. Ltd. PAN: AAECM9298D