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

Sorted by relevance

Mumbai1,125Delhi672Kolkata286Bangalore269Chennai212Jaipur209Hyderabad145Ahmedabad106Rajkot91Pune89Surat75Chandigarh68Indore67Visakhapatnam42Guwahati35Raipur30Amritsar30Nagpur27Panaji24Lucknow21Cuttack20Ranchi19Agra17Jodhpur16Cochin11Allahabad6Karnataka6Patna5Varanasi5Telangana3Jabalpur2SC2Dehradun2Calcutta1

Key Topics

Section 143(3)72Section 26372Addition to Income40Survey u/s 133A31Section 133A29Section 254(1)28Disallowance26Section 6824Section 153C12Section 143(2)

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 197/SRT/2020[2012-13]Status: DisposedITAT Surat29 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

Section 10(38)Section 133(6)Section 143(3)Section 68

disallowing the claim of exemption in respect of sale of shares of the listed company viz. Bakra Pratisthan Ltd merely because Shri Ashokkumar Kayan, the approved broker of Calcutta Stock Exchange had given statement u/s 131 of the Act on 27.01.2015 during the proceedings u/s. 133A of the Act admitting having involved in providing long term capital gain on shares

Showing 1–20 of 75 · Page 1 of 4

11
Section 13110
Bogus Purchases8

ASHISH MOHAN MAHAWAR,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

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

ITA 42/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. DILKHUSH BABEL, SURAT

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

ITA 123/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

DILKHUSH BABEL,SURAT vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

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

ITA 261/SRT/2019[2015-16]Status: DisposedITAT Surat13 Apr 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

DILKHUSH BABEL,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

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

ITA 41/SRT/2019[2014-15]Status: DisposedITAT Surat13 Apr 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

DILKHUSH BABEL,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

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

ITA 40/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

DILKHUSH BABEL,SURAT vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

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

ITA 260/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

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

ITA 259/SRT/2019[2015-16]Status: DisposedITAT Surat13 Apr 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT vs. SHRI NAVRATAN JAIN,, MUMBAI

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

ITA 201/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. ASHISH MOHAN MAHAWAR, SURAT

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

ITA 122/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. DILKHUSH BABEL, SURAT

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

ITA 124/SRT/2019[2014-15]Status: DisposedITAT Surat13 Apr 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

SHRI NAVRATAN JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

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

ITA 106/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

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

ITA 105/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

SHRI NARAYAN TULSIRAM SHARMA,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(8), SURAT

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

ITA 265/SRT/2018[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. DILKHUSH ANNRAJ BABEL, SURAT

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

ITA 289/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI NARAYAN LAL SHARMA, SURAT

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

ITA 88/SRT/2017[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

SHRI NARAYAN LAL SHARMA,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(8), SURAT

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

ITA 19/SRT/2017[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

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

ITA 258/SRT/2019[2014-15]Status: DisposedITAT Surat13 Apr 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT vs. SHRI NAVRATAN JAIN,, MUMBAI

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

ITA 200/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission

DILKHUSH BABEL,MUMBAI vs. ITO, WARD 2(3)(7), SURAT

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

ITA 538/SRT/2019[2012-13]Status: DisposedITAT Surat13 Apr 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

survey u/s 133A revealed that the assessee was engaged in providing accommodation bills, resultantly only real commission income on disputed transactions could utmost be brought to tax; 2.0 A prayer is made to estimate the brokerage income @ 0.05% of disputed purchases, since the AO, in assessment order of mastermind person Shri Jitendra Kumar Jain, had already estimated the commission