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
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.
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.
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.
