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

V.G.Vasanthamani, Rep for V.P.Venugopal (Late), Coimbatore vs. ACIT, Coimbatore

In the result, the appeals of the assessees stand allowed

ITA 551/CHNY/2017[2007-08]Status: DisposedITAT Chennai20 Sept 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.546, 547, 548, 549 & 550/Mds/2017 "नधा"रण वष" /Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11 & 2011-2012. Smt. V.G. Vasanthamani, Vs. The Assistant Commissioner Of 2/182, Kumarapuram, Income Tax, Narasimhanacikenpalayam, Corporate Circle 2, Coimbatore 641 017. Coimbatore.

For Appellant: Shri. A.R.V. Sreenivasan, JCIT
Section 133Section 148Section 271Section 271(1)Section 274

V.G.Vasanthamani, Coimbatore vs. ACIT, Coimbatore

In the result, the appeals of the assessees stand allowed

ITA 550/CHNY/2017[2011-12]Status: DisposedITAT Chennai20 Sept 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.546, 547, 548, 549 & 550/Mds/2017 "नधा"रण वष" /Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11 & 2011-2012. Smt. V.G. Vasanthamani, Vs. The Assistant Commissioner Of 2/182, Kumarapuram, Income Tax, Narasimhanacikenpalayam, Corporate Circle 2, Coimbatore 641 017. Coimbatore.

For Appellant: Shri. A.R.V. Sreenivasan, JCIT
Section 133Section 148Section 271Section 271(1)Section 274

V.G.Vasanthamani, Coimbatore vs. ACIT, Coimbatore

In the result, the appeals of the assessees stand allowed

ITA 549/CHNY/2017[2010-11]Status: DisposedITAT Chennai20 Sept 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.546, 547, 548, 549 & 550/Mds/2017 "नधा"रण वष" /Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11 & 2011-2012. Smt. V.G. Vasanthamani, Vs. The Assistant Commissioner Of 2/182, Kumarapuram, Income Tax, Narasimhanacikenpalayam, Corporate Circle 2, Coimbatore 641 017. Coimbatore.

For Appellant: Shri. A.R.V. Sreenivasan, JCIT
Section 133Section 148Section 271Section 271(1)Section 274

V.G.Vasanthamani, Coimbatore vs. ACIT, Coimbatore

In the result, the appeals of the assessees stand allowed

ITA 548/CHNY/2017[2009-10]Status: DisposedITAT Chennai20 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.546, 547, 548, 549 & 550/Mds/2017 "नधा"रण वष" /Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11 & 2011-2012. Smt. V.G. Vasanthamani, Vs. The Assistant Commissioner Of 2/182, Kumarapuram, Income Tax, Narasimhanacikenpalayam, Corporate Circle 2, Coimbatore 641 017. Coimbatore.

For Appellant: Shri. A.R.V. Sreenivasan, JCIT
Section 133Section 148Section 271Section 271(1)Section 274

V.G.Vasanthamani, Coimbatore vs. ACIT, Coimbatore

In the result, the appeals of the assessees stand allowed

ITA 547/CHNY/2017[2008-09]Status: DisposedITAT Chennai20 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.546, 547, 548, 549 & 550/Mds/2017 "नधा"रण वष" /Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11 & 2011-2012. Smt. V.G. Vasanthamani, Vs. The Assistant Commissioner Of 2/182, Kumarapuram, Income Tax, Narasimhanacikenpalayam, Corporate Circle 2, Coimbatore 641 017. Coimbatore.

For Appellant: Shri. A.R.V. Sreenivasan, JCIT
Section 133Section 148Section 271Section 271(1)Section 274

V.G.Vasanthamani, Coimbatore vs. ACIT, Coimbatore

In the result, the appeals of the assessees stand allowed

ITA 546/CHNY/2017[2007-08]Status: DisposedITAT Chennai20 Sept 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.546, 547, 548, 549 & 550/Mds/2017 "नधा"रण वष" /Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11 & 2011-2012. Smt. V.G. Vasanthamani, Vs. The Assistant Commissioner Of 2/182, Kumarapuram, Income Tax, Narasimhanacikenpalayam, Corporate Circle 2, Coimbatore 641 017. Coimbatore.

For Appellant: Shri. A.R.V. Sreenivasan, JCIT
Section 133Section 148Section 271Section 271(1)Section 274

ACIT 14(2)(2), Mumbai vs. Multiform Machinery (Bom) P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2793/MUM/2015[2003-04]Status: DisposedITAT Mumbai19 Apr 2017AY 2003-04

Bench: Shri D. Karunakara Rao & Shri Pawan Singh, Judicial Memebr The Acit-14(2)(2), फनाभ/ M/S. Multiform Machinery 432, Aayakar Bhavan, (Bom) Pvt Ltd., Vs. 4Th Floor, M.K. Marg, 14/15, Laxmi Bhuvan, 1 St Mumbai – 400 020. Floor, M.G. Road, Ghatkopar (E), Mumbai – 400077. स्थामी रेखा सं./ Pan : Aaacm4747R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shir Sambit MishraFor Respondent: Shri R.V. Shah
Section 133Section 80H

Mantor Capital Ltd, Mumbai vs. Asst CIT Cen Cir 22, Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove, whereas appeal of the Revenue is dismissed

ITA 196/MUM/2015[2011-12]Status: DisposedITAT Mumbai03 Aug 2016AY 2011-12

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

Mantor Capital Ltd, Mumbai vs. Asst CIT Cen Cir 22, Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove, whereas appeal of the Revenue is dismissed

ITA 195/MUM/2015[2009-10]Status: DisposedITAT Mumbai03 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

Mantor Capital Ltd, Mumbai vs. Asst CIT Cen Cir 22, Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove, whereas appeal of the Revenue is dismissed

ITA 194/MUM/2015[2008-09]Status: DisposedITAT Mumbai03 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

Mentor Capital Ltd, Mumbai vs. DCIT Cen Cir 22, Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove, whereas appeal of the Revenue is dismissed

ITA 7512/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Aug 2016AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

ACIT CC 3(3) Cen RG 3, Mumbai vs. Mentor Capital Ltd, Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove, whereas appeal of the Revenue is dismissed

ITA 7408/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Aug 2016AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

Mattewal Cooperative L/C Society vs. Commissioner of Income Tax and Another

The appeal is dismissed

ITA/44/2012HC Punjab & Haryana18 Sept 2013
Section 133Section 142(1)Section 143(2)Section 143(3)Section 260Section 263

Assistant Commissioner of Income Tax vs. M/S Ashok Chand Anil Kumar Bhansali

TAXC/15/2008HC Chhattisgarh12 Dec 2012
Section 133Section 260ASection 69

Sri Tripura Bhairavi Mutt vs. State of Karnataka

In the result, petition stands dismissed

WP/41048/2011HC Karnataka22 Nov 2012

Bench: The Hon'Ble Mr Justice Huluvadi G Ramesh Writ Petition 41048 / 2011 (Lr) Between Sri Tripura Bhairavi Mutt By Its Mahanth – Sri K Krishna Mohananda Giri Goswamy, 48 Yrs Ashoka Road, Mysore Petitioner (By Sri Padubidri Mohan Rao, Adv.) & 1 State Of Karnataka – By Its Secretary Revenue Department, Vidhana Soudha Bangalore 2 Land Tribunal, Nanjangud Taluk By Its Chairman 3 Sri Bhishma Pitamaha, 90 Yrs S/O Maniram Sharma 4 Sri Kuldeep Prakash, 42 Yrs S/Osri Bhisma Pitamaha 5 Smt Shobha Devi, 50 Yrs W/O Sudhir Mishra

The Commissioner of It vs. Kd Bali

ITA/634/2005HC Punjab & Haryana17 Feb 2011
Section 133Section 144

Khandige Sham Bhat and Others vs. The Agricultural Income Tax Officer

In the result the petition is dismissed with

WRIT PETITION (CIVIL) No. 103/1961Supreme Court29 Aug 1962

Bench: 5 Judges

Section 2Section 3Section 5