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25 results for “TDS”+ Survey u/s 133Aclear

Sorted by relevance

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Key Topics

Section 14827Survey u/s 133A20Section 148A19Section 14717Addition to Income13Section 133A12TDS12Section 142(1)10Section 206C9Section 133

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 37/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

TDS certificates evidencing deduction of tax at source on the interest paid to the lender. Also, the CIT(A) took cognizance of the fact that the assessee company had repaid the subject loan in two tranches of Rs. 50 lac each on 08.11.2017 and 30.11.2017. Further, the fact that a loan that was raised by the assessee’s group entity

ACIT, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Showing 1–20 of 25 · Page 1 of 2

8
Section 270A5
Bogus/Accommodation Entry5
ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None
Section 131Section 147

TDS certificates evidencing deduction of tax at source on the interest paid to the lender. Also, the CIT(A) took cognizance of the fact that the assessee company had repaid the subject loan in two tranches of Rs. 50 lac each on 08.11.2017 and 30.11.2017. Further, the fact that a loan that was raised by the assessee’s group entity

THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 35/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2014-15

Bench: Us:

For Appellant: None
Section 131Section 147

TDS certificates evidencing deduction of tax at source on the interest paid to the lender. Also, the CIT(A) took cognizance of the fact that the assessee company had repaid the subject loan in two tranches of Rs. 50 lac each on 08.11.2017 and 30.11.2017. Further, the fact that a loan that was raised by the assessee’s group entity

ACIT, CIRCLE-1(1),, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 36/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2016-17

Bench: Us:

For Appellant: None
Section 131Section 147

TDS certificates evidencing deduction of tax at source on the interest paid to the lender. Also, the CIT(A) took cognizance of the fact that the assessee company had repaid the subject loan in two tranches of Rs. 50 lac each on 08.11.2017 and 30.11.2017. Further, the fact that a loan that was raised by the assessee’s group entity

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

TDS certificates evidencing deduction of tax at source on the interest paid to the lender. Also, the CIT(A) took cognizance of the fact that the assessee company had repaid the subject loan in two tranches of Rs. 50 lac each on 08.11.2017 and 30.11.2017. Further, the fact that a loan that was raised by the assessee’s group entity

THE ITO(TDS) WARD-3(3), GUNTUR vs. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY PROJECT,,

In the result, appeal of the revenue is dismissed

ITA 511/VIZ/2013[2011-12]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीऱ सं./I.T.A.No.511/Viz/2013 & 512/Viz/2013 (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Income Tax Officer (Tds) Vs. Executive Engineer Ward-3(3) Rural Water Supply Project Guntur Viswanadhapuram Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2013 (Arising Out Of Ita No.511 & 512/Viz/2013) (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Executive Engineer Vs. Income Tax Officer (Tds) Rural Water Supply Project Ward-3(3) Viswanadhapuram Guntur Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT, DR
Section 133ASection 194CSection 201Section 201(1)

survey was conducted u/s 133A on 28.03.2012 in the office premises of Executive Engineer, Rural Water Supply Project, Viswanadhapuram, Podili, Prakasam District to verify the compliance to TDS

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

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

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

133A of the Income Tax Act, 1961 was conducted at the business premises of the assessee firm on 01.12.2017. During the course of survey, it was observed that the firm had sold/allocated plots in Phase–I and Phase–II of the Sugandhavanam project. Up to the date of survey, the firm had sold a total area

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

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

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

133A of the Income Tax Act, 1961 was conducted at the business premises of the assessee firm on 01.12.2017. During the course of survey, it was observed that the firm had sold/allocated plots in Phase–I and Phase–II of the Sugandhavanam project. Up to the date of survey, the firm had sold a total area

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 575/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance to the TDS/TCS provisions as per Chapter XVIIB of the Act. Consequent to the survey, the assessee furnished Page. No 2 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., the information

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 578/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance to the TDS/TCS provisions as per Chapter XVIIB of the Act. Consequent to the survey, the assessee furnished Page. No 2 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., the information

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 577/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance to the TDS/TCS provisions as per Chapter XVIIB of the Act. Consequent to the survey, the assessee furnished Page. No 2 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., the information

R.S. PABBLA CONSTRUCTIONS PVT.LTD.,VISAKHAPATNAM vs. THE DY. CIT,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 88/VIZ/2017[2014-2015]Status: DisposedITAT Visakhapatnam16 Oct 2023AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 133ASection 143(3)Section 40

133A was conducted in the assessee’s premises on 4 21/09/2015. During the course of survey, the Managing Director of the company Sri R.S. Pabbla admitted that certain credits outstanding in the books are bogus and fictitious and offered additional income of Rs. 1.51 crores for the A.Y. 2013-14 and Rs. 3.60 crores