Section 133 of the Income Tax Act

Income-tax Act, 2025: s.252

Section 133 of the Income-tax Act, 1961 corresponds to section 252 (Power to call for information) of the Income-tax Act, 2025.

Read section 252 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 133 is Balaji Enterprise v. ACIT (187 ITD 111), cited in 17 of the 97 judgments on BharatTax that turn on this section.

Leading authorities on Section 133

Balaji Enterprise v. ACIT
187 ITD 111 · 2021 · ITAT
17
citing judgments

An assessee's objection to an Income Tax Officer's jurisdiction, if it concerns the assumption of power in contravention of CBDT instructions rather than a dispute over territorial limits, means Section 124(3) does not aid the revenue.

Smt. KiranVallabhaiAhir v. ITO, ITA
106 ITD 129 · 2007 · ITAT
11
citing judgments

An Assessing Officer's rejection of an assessee's books of account is baseless if the books, even if audited, contain income and expenditure details, and the Assessing Officer was not unable to compute income from them.

Monoj Jain v. Union of India
134 Taxmann.com 173 · 2022 · High Court
11
citing judgments
Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors.
134 Taxmann.com 196 · 2022 · High Court
11
citing judgments

A notice issued after March 31, 2021, for reassessment proceedings initiated under Section 148A of the Income Tax Act must be treated as having been issued on the date it was uploaded for communication. This is in line with the Supreme Court's decision in Union of India vs. Ashish Agarwal.

CIT v. Somany Evergreen Knits Ltd.
35 Taxmann.com 529 · 2013 · High Court
9
citing judgments
Anderson Printing House (P) Ltd. v. ACIT
192 ITD 548 · 2022 · ITAT
8
citing judgments
ITO (2016) 68 Taxmann.com 129 (Kolkata- Trib) 2. New Alignment v. ITO
65 Taxmann.com 243 · 2016 · Reported
5
citing judgments

Judgments on Section 133

Akhand Reality, Vadodara vs. The ACIT, Circle-1(3), Vadodara

In the result, the appeal is allowed for statistical purposes

ITA 1914/AHD/2026[2012-13]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2012-13

Bench: Shri Tapas Ram Misra & Shri R. Govindarajanassessment Year 2012-13

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Deependra Kumar, CIT-D.R
Section 250Section 271(1)(c)

Motion Creations, Surat vs. ITO, Ward 2(3)(1), Surat

Appeal of the assessee is partly allowed

ITA 450/SRT/2025[2012-13]Status: DisposedITAT Surat22 Apr 2026AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Appellant: Respondent by: Shri Ashish Kumar, Sr. DRFor Respondent: Shri Ashish Kumar, Sr. DR
Section 133Section 147Section 148

Servewell Household Appliance, Rajkot vs. ITO, Ward-1(2)(1), Rajkot

In the result, the appeal of the assessee is allowed for statical purpose

ITA 732/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 40Section 43BSection 44A

Anita Basak, Kolkata vs. ACIT, CC 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2174/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Acit, Central Circle 1(1), C/O. S.N. Ghosh & Associates, Kolkata, Advocates, Aaykar Bhawan Poorva, 2, Garstin Place, 2 Nd Floor, Suite 110 Shanti Pally, 5 Th Floor, Vs. No.203, Off Hare Street, Kolkata, Eastern Metropolitian By Pass, West Bengal-700001, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 19.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Ruchika Sharma, DR
Section 1Section 133Section 143(3)Section 144Section 144ASection 145(3)Section 270ASection 271Section 271ASection 44A

Rakshit Estates Private Limited, Gurgaon vs. Income Tax Officer, Gurgaon

In the result, appeal of assessee is allowed

ITA 3615/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

Surendra Kumar Rai, Jhansi vs. DCIT 1(1) Gwalior, Gwalior

In the result, assessee’s appeal is allowed for statistical purposes

ITA 312/AGR/2025[2017-18]Status: DisposedITAT Agra27 Oct 2025AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 131Section 143(2)Section 143(3)Section 250Section 250(6)Section 69A

Deputy Commissioner of Income-Tax Central Circle-1, Visakhapatnam vs. Venkanna Choudary Yarlagadda, Visakhapatnam

In the result, appeal of the revenue is dismissed

ITA 349/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon'Ble&**

Section 132Section 133Section 143(3)

Mangalam Viniyog Pvt. Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

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

ITA 2494/KOL/2024[2016-2017]Status: DisposedITAT Kolkata25 Aug 2025AY 2016-2017

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 2494/Kol/2024 Assessment Year: 2016-2017 Mangalam Viniyog Pvt. Limited,……………..Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069 [Pan:Aadcm5074C] -Vs.- Income Tax Officer,………………………….....Respondent Ward-9(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Subhas Agarwal, Advocate, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 132Section 142(1)Section 148Section 148ASection 68Section 69C

Income Tax Officer, Coimbatore vs. Damayanti Ramachandran, Gn Mills Post, Coimbatore

In the result, both the appeals of revenue for the A

ITA 103/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, ननिाारण वर्ा/Assessment Year: 2015-16

For Appellant: Mr.Ketan K. Ved, C.AFor Respondent: Mr.Bipin C.N, CIT
Section 45(4)

Bishankhedi Gram Seva Sahkari Samiti Limited, Village Bishankhedi Jhalawar vs. ITO, WD, Jhalawar Assessing Officer, Jhalawar

ITA 474/JPR/2025[2017-2018]Status: DisposedITAT Jaipur31 Jul 2025AY 2017-2018

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Manish Kumar Jain, C.AFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 133Section 144Section 250Section 68

M/S. Shroff Tradelink Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 483/KOL/2025[2011-2012]Status: DisposedITAT Kolkata18 Jul 2025AY 2011-2012

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm M/S Shroff Tradelink Pvt. Ltd. The Income Tax Officer, Block-B, 2Nd Floor, Flat No.2E, Ward 1(1), Kolkata, Ideal Height, 302, Apc Road, Aaykar Bhawan, P-7, Vs. Raja Ram Mohan Sarani, Chowringhee Square, Kolkata-700009, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aalcs0490A Assessee By : Shri Abhishak Bansal, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 18.07.2025

For Appellant: Shri Abhishak Bansal, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133Section 144Section 147Section 148Section 5(2)

Shri Chhatrapati Sahakari Sakhar Kharkhana Limited, Pune vs. ACIT Circle-7, Pune

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

ITA 120/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jun 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Hanmant Dattatray DhavaleFor Respondent: Shri Ramnath P. Murkunde
Section 115BSection 133(6)Section 144Section 147Section 148Section 68

Tara Chand Kansal, Faridabad vs. Income Tax Officer, Ward 1(4), Faridabad

Appeal is allowed

ITA 1944/DEL/2025[2019-20]Status: DisposedITAT Delhi23 Jun 2025AY 2019-20

Bench: Sh. Satbeer Singh Godaraita No. 1944/Del/2025 : Asstt. Year : 2019-20 Tara Chand Kansal, Vs Income Tax Officer, H. No. 524, Sector-46, Faridabad, Ward-1(4), Haryana-121010 Faridabad-121001 (Appellant) (Respondent) Pan No. Acepk7790B Assessee By: Sh. D. C. Garg, Ca Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 23.06.2025 Date Of Pronouncement: 23.06.2025 Order

For Appellant: Sh. D. C. Garg, CAFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 10Section 154

Knowlarity Communications India Private Limited, Gurgaon, Haryana vs. Assistant Commissioner of Income Tax, Circle 14(2), Delhi

The appeal of the assessee is allowed partly

ITA 1420/DEL/2024[2017-2018]Status: DisposedITAT Delhi06 Jun 2025AY 2017-2018

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2017-18 Knowlarity Communications India Vs Acit, Private Ltd., Circle 14(2), Awfis, 7Th Floor, Delhi. Ambience Mall, Nh-8, Gurgaon, Haryana – 122 002. Pan : Aafck1875R (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Shri Shivam Yadav, Shri Sumit Lalchandani & Ms Ananya Kapoor, Advocates Revenue By : Ms Rajinder Kaur, Cit-Dr Date Of Hearing : 18.03.2025 Date Of Pronouncement : 06.06.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Salil KapoorFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 143(3)Section 145Section 250Section 37Section 68

Md. Shanawaj Rizwi, Purnea vs. ACIT, CC-2, Patna

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 560/PAT/2024[2017-18]Status: DisposedITAT Patna05 May 2025AY 2017-18

Bench: The Ld. Cit(A) Where Also He Could Not Succeed & The Addition Was Confirmed.

Section 133Section 147Section 148Section 250Section 56(2)(vii)

Elango Engineering Pvt. Ltd., Coimbatore vs. DCIT, Corporate Circle-1, Coimbatore

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 314/CHNY/2025[2012-13]Status: DisposedITAT Chennai28 Apr 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Suraj Nahar, C.A ""For Respondent: Ms. D.Komali Krishna,CIT
Section 133Section 143(3)Section 147Section 148Section 263Section 54G

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 25/RJT/2023[2015-16]Status: DisposedITAT Rajkot28 Mar 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 24/RJT/2023[2014-15]Status: DisposedITAT Rajkot28 Mar 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 23/RJT/2023[2013-14]Status: DisposedITAT Rajkot28 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 22/RJT/2023[2012-13]Status: DisposedITAT Rajkot28 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148