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12 results for “disallowance”+ Survey u/s 133Aclear

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Key Topics

Section 80I36Section 143(3)15Section 133A13Survey u/s 133A12Section 2508Section 253(2)7Section 143(1)7Addition to Income7Section 1326Section 148

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]
Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)
6
Reassessment6
TDS5
Section 143(2)
Section 147
Section 148
Section 250
Section 253(2)

u/s 143(3) of the Act, initiation of reassessment proceedings in such a situation was justified. 13. In view of the totally of facts, our observation and in the light of judicial precedent cited above, we find no error in Ld. AO’s action but in the action of Ld. CIT(A) in vacating the addition, therefore set-aside. ITAT

SHANTI HOSPITAL,BELGAUM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELGAUM

In the result, the appeal filed by the assessee in ITA

ITA 20/PAN/2023[2015-16]Status: DisposedITAT Panaji19 Dec 2023AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.18 To 21/Pan/2023 िनधा"रण वष" / Assessment Years : 2013-14 To 2016-17 Shanti Hospital, Vs. Dcit, Central Circle, Tp No.166/A/1A, Ward Belagavi. No.10, Extension Area 587101, Karnataka- 587101. Pan : Ablfs7115E Appellant Respondent Assessee By : Shri Rahul Hakani Revenue By : Shri Sridhar Dora Date Of Hearing : 15.12.2023 Date Of Pronouncement : 19.12.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 02.12.2022 For The Assessment Years 2013-14 To 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.18/Pan/2023 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Rahul HakaniFor Respondent: Shri Sridhar Dora
Section 133ASection 143(3)Section 80I

133A of the Act were conducted in the business premises of the appellant on 25.09.2019. During the course of survey operations, the Inspector of the Income Tax Department had submitted a report stating that the basement of the building was used for running a diagnostic centre instead of parking as per the sanctioned plan approved by the local municipal authority

SHANTI HOSPITAL,BELGAUM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, BIJAPUR

In the result, the appeal filed by the assessee in ITA

ITA 21/PAN/2023[2016-17]Status: DisposedITAT Panaji19 Dec 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.18 To 21/Pan/2023 िनधा"रण वष" / Assessment Years : 2013-14 To 2016-17 Shanti Hospital, Vs. Dcit, Central Circle, Tp No.166/A/1A, Ward Belagavi. No.10, Extension Area 587101, Karnataka- 587101. Pan : Ablfs7115E Appellant Respondent Assessee By : Shri Rahul Hakani Revenue By : Shri Sridhar Dora Date Of Hearing : 15.12.2023 Date Of Pronouncement : 19.12.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 02.12.2022 For The Assessment Years 2013-14 To 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.18/Pan/2023 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Rahul HakaniFor Respondent: Shri Sridhar Dora
Section 133ASection 143(3)Section 80I

133A of the Act were conducted in the business premises of the appellant on 25.09.2019. During the course of survey operations, the Inspector of the Income Tax Department had submitted a report stating that the basement of the building was used for running a diagnostic centre instead of parking as per the sanctioned plan approved by the local municipal authority

SHANTI HOSPITAL,BELGAUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELGAUM

In the result, the appeal filed by the assessee in ITA

ITA 18/PAN/2023[2013-14]Status: DisposedITAT Panaji19 Dec 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.18 To 21/Pan/2023 िनधा"रण वष" / Assessment Years : 2013-14 To 2016-17 Shanti Hospital, Vs. Dcit, Central Circle, Tp No.166/A/1A, Ward Belagavi. No.10, Extension Area 587101, Karnataka- 587101. Pan : Ablfs7115E Appellant Respondent Assessee By : Shri Rahul Hakani Revenue By : Shri Sridhar Dora Date Of Hearing : 15.12.2023 Date Of Pronouncement : 19.12.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 02.12.2022 For The Assessment Years 2013-14 To 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.18/Pan/2023 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Rahul HakaniFor Respondent: Shri Sridhar Dora
Section 133ASection 143(3)Section 80I

133A of the Act were conducted in the business premises of the appellant on 25.09.2019. During the course of survey operations, the Inspector of the Income Tax Department had submitted a report stating that the basement of the building was used for running a diagnostic centre instead of parking as per the sanctioned plan approved by the local municipal authority

SHANTI HOSPITAL,BELGAUM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELGAUM

In the result, the appeal filed by the assessee in ITA

ITA 19/PAN/2023[2014-15]Status: DisposedITAT Panaji19 Dec 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.18 To 21/Pan/2023 िनधा"रण वष" / Assessment Years : 2013-14 To 2016-17 Shanti Hospital, Vs. Dcit, Central Circle, Tp No.166/A/1A, Ward Belagavi. No.10, Extension Area 587101, Karnataka- 587101. Pan : Ablfs7115E Appellant Respondent Assessee By : Shri Rahul Hakani Revenue By : Shri Sridhar Dora Date Of Hearing : 15.12.2023 Date Of Pronouncement : 19.12.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 02.12.2022 For The Assessment Years 2013-14 To 2016-17 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.18/Pan/2023 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Rahul HakaniFor Respondent: Shri Sridhar Dora
Section 133ASection 143(3)Section 80I

133A of the Act were conducted in the business premises of the appellant on 25.09.2019. During the course of survey operations, the Inspector of the Income Tax Department had submitted a report stating that the basement of the building was used for running a diagnostic centre instead of parking as per the sanctioned plan approved by the local municipal authority

M/S SADANAND BHAVAN,GOKAK vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal filed by the assessee is partly allowed

ITA 49/PAN/2026[2013-14]Status: DisposedITAT Panaji01 Apr 2026AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Gd Padmahshalii T A. No.49/Pan/2026 (A.Y. 2013-14) M/S Sadanand Bhavan, The Income Tax Cts No. 3205 Opp. Bus Vs. Office Ward 1, Stand Road Gokak, Gokak, Karnataka -591307. Karnataka-591307. Pan .No.Aapfs8051G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 115BSection 131Section 133ASection 142(1)Section 143(3)Section 69Section 69A

133A of the Act on the business premises of the assessee on 06-09-2012 and a statement of the partner is recorded and made a declaration of offering of income for the A.Y. 2013-14 of Rs.44,50,279/-which includes(i) excess cash of Rs. 8,96,190/- (ii)renovation and interior decoration in the shop

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 179/PAN/2025[2021-22]Status: DisposedITAT Panaji18 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

survey action u/s 133A of the Act on connected group cases was also carried on 09/11/2021. Pursuant to former action and incriminating material found & seized therein and statement recorded during therefore, the case of the assessee was subjected to reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 176/PAN/2025[2019-20]Status: DisposedITAT Panaji18 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

survey action u/s 133A of the Act on connected group cases was also carried on 09/11/2021. Pursuant to former action and incriminating material found & seized therein and statement recorded during therefore, the case of the assessee was subjected to reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 177/PAN/2025[2020-21]Status: DisposedITAT Panaji18 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

survey action u/s 133A of the Act on connected group cases was also carried on 09/11/2021. Pursuant to former action and incriminating material found & seized therein and statement recorded during therefore, the case of the assessee was subjected to reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 180/PAN/2025[2022-23]Status: DisposedITAT Panaji18 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

survey action u/s 133A of the Act on connected group cases was also carried on 09/11/2021. Pursuant to former action and incriminating material found & seized therein and statement recorded during therefore, the case of the assessee was subjected to reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 175/PAN/2025[2018-19]Status: DisposedITAT Panaji18 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

survey action u/s 133A of the Act on connected group cases was also carried on 09/11/2021. Pursuant to former action and incriminating material found & seized therein and statement recorded during therefore, the case of the assessee was subjected to reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI , BELAGAVI vs. SHRI IDREES MOHAMMED, KALABURAGI

The appeal of the Revenue is partly allowed in aforestated terms

ITA 149/PAN/2023[2017-18]Status: DisposedITAT Panaji01 Apr 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Dy. Commissioner Of Income Tax, Central Circle, Belagavi, . . . . . . . Appellant V/S Idrees Mohammed Shop No. 4Cc, New Vegetable Market, Main Road, Kalaburagi, Karnataka-585101. Pan: Aajpi7572E . . . . . . . Respondent Represented Assessee By: Mr Ramesh Mudhol [‘Ld. Ar’] Revenue By: Mr Sashi Saklani [‘Ld. Dr’] Date Of Conclusive Hearing : 11/03/2026 Date Of Pronouncement : 01/04/2026 Order Per G. D. Padmahshali; This Appeal Is Filed By The Revenue U/S 253(2) Of The Income-Tax

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Mr Sashi Saklani [‘Ld. DR’]
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 145(3)Section 246ASection 250Section 253(2)Section 69A

survey action u/s 133A of the Act on 07/09/2017 at the office/business premises of M/s Hussain Cold Storage, Gulbarga and of M/s Home Spices, Gulbarga were also carried out in which the assessee was a partner, wherein certain incriminating material were found & impounded. Pursuant thereto a statement of the assessee was also recorded. ITAT-Panaji Page 2 of 30 DCIT