Section 133-A of the Income Tax Act

Income-tax Act, 2025: s.253

Section 133-A of the Income-tax Act, 1961 corresponds to section 253 (Powers of survey) of the Income-tax Act, 2025.

Read section 253 of the 2025 Act

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

26 judgments on BharatTax turn on Section 133-A.

Judgments on Section 133-A

Suresh Asrani, New Delhi vs. ITO Ward - 35(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3868/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Apr 2023AY 2015-16

Bench: Smt Diva Singh

For Appellant: NoneFor Respondent: Sh. Nitin Kumar Jaiman, Sr. DR

Section 1Section 10(38)Section 131Section 133Section 143(3)Section 69A

The Commissioner of Income Tax vs. M/S. Laila Nutraceuticals

ITTA/192/2017HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

The Commissioner of Income Tax vs. M/S Laila Nutraceuticals

ITTA/121/2017HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

The Commissioner of Income Tax, Vijayawada vs. M/S Laila Nutraceuticals, Vijayawada

ITTA/25/2017HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

The Commissioner of Inocme Tax vs. M/S Laila Nutraceuticals

ITTA/259/2015HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

Principal Commissioner of Income Tax-9 vs. Yum Restaurants (India) Pvt. Ltd

ITA/219/2018HC Delhi27 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 132Section 132(4)Section 133Section 276Section 482

Shri Suresh Kumar T Jain vs. The Income-Tax Officer

The appeal is dismissed

ITA/160/2010HC Karnataka20 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 133Section 143(1)Section 148Section 260Section 28

M/S Josh Builders & Developers Pvt Ltd vs. Principle Commissioner of Income Tax-1 Chandigarh

ITA/119/2016HC Punjab & Haryana09 Sept 2016

Section 133Section 143Section 143(2)Section 260Section 292

Umesh Trehan vs. Commissioner of Income Tax-I, Chd

In the result, the appeal is dismissed

ITA/156/2013HC Punjab & Haryana09 Aug 2016

Section 133Section 36(1)(iii)

Anil Mehra, Mumbai vs. ITO 20(1)(1), Mumbai

The appeals of the assessee stands allowed

ITA 1119/MUM/2012[2001-02]Status: DisposedITAT Mumbai25 Apr 2016AY 2001-02

Bench: Shri R C Sharma & Shri Amit Shukla

Section 144Section 148Section 263Section 271(1)(c)Section 44A

Anil Mehra, Mumbai vs. ITO 20(1)(1), Mumbai

The appeals of the assessee stands allowed

ITA 1118/MUM/2012[2002-03]Status: DisposedITAT Mumbai25 Apr 2016AY 2002-03

Bench: Shri R C Sharma & Shri Amit Shukla

Section 144Section 148Section 263Section 271(1)(c)Section 44A

Anil Mehra, Mumbai vs. ITO 20(1)(1), Mumbai

The appeals of the assessee stands allowed

ITA 1117/MUM/2012[2003-04]Status: DisposedITAT Mumbai25 Apr 2016AY 2003-04

Bench: Shri R C Sharma & Shri Amit Shukla

Section 144Section 148Section 263Section 271(1)(c)Section 44A