Which cases are most cited on Section 133A(2A)?

Merilyn Shipping & Transports v. Addl. CIT (136 ITD 23) — 139 citing judgments; Ramkrishna Vedanta Math v. ITO (24 Taxmann.com 29) — 26 citing judgments; Biocon Ltd. v. DCIT (152 Taxmann.com 55) — 19 citing judgments; CIT v. United Rice Land Ltd. (322 ITR 594) — 19 citing judgments; COMMISSIONER OF INCOME TAX v. VASISTH CHAY VYAAR LIMITED (90 Taxmann.com 365) — 15 citing judgments.

How many judgments are there on Section 133A(2A)?

BharatTax indexes 48 ITAT, High Court and Supreme Court judgments that turn on Section 133A(2A) of the Income Tax Act, 1961.

Section 133A(2A) of the Income Tax Act

Q: What is the leading case on Section 133A(2A) of the Income Tax Act?

Merilyn Shipping & Transports v. Addl. CIT (136 ITD 23) is the decision most relied on for Section 133A(2A), cited in 139 judgments. Section 40(a)(ia) disallowance applies only to expenses that remain payable at the end of the financial year, not to expenses that have been actually paid during the previous year without deduction of tax at source.

The decision most relied on for Section 133A(2A) is Merilyn Shipping & Transports v. Addl. CIT (136 ITD 23), cited in 139 of the 48 judgments on BharatTax that turn on this section.

Leading authorities on Section 133A(2A)

Merilyn Shipping & Transports v. Addl. CIT

136 ITD 23 · 2012 · ITAT

139

citing judgments

Section 40(a)(ia) disallowance applies only to expenses that remain payable at the end of the financial year, not to expenses that have been actually paid during the previous year without deduction of tax at source.

Ramkrishna Vedanta Math v. ITO

24 Taxmann.com 29 · 2012 · ITAT

citing judgments

Interest under section 201(1A) cannot be levied if the recipient of income has already paid the due taxes. The onus is on the revenue to prove that taxes have not been recovered from the primary liable person.

Biocon Ltd. v. DCIT

152 Taxmann.com 55 · 2023 · Reported

citing judgments

CIT v. United Rice Land Ltd.

322 ITR 594 · 2010 · High Court

citing judgments

COMMISSIONER OF INCOME TAX v. VASISTH CHAY VYAAR LIMITED

90 Taxmann.com 365 · 2018 · Supreme Court

citing judgments

CIT v. Adisankara Spinning Mills (P.) Ltd.

362 ITR 233 · 2014 · High Court

citing judgments

Sunil Kumar Gupta v. ACIT

389 ITR 38 · 2016 · High Court

citing judgments

Income-tax Officer, Ward-2(2), Ahmedabad v. Parag Mahasukhlal Shah

12 Taxmann.com 37 · 2011 · ITAT

citing judgments

ITO v. Parag Mahasukhlal Shah

46 SOT 302 · 2011 · ITAT

citing judgments

CIT (TDS) v. Priya Blue Industries (P.) Ltd.

65 Taxmann.com 206 · 2016 · High Court

citing judgments

Judgments on Section 133A(2A)

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8287/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Mar 2026AY 2022-23

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8286/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Mar 2026AY 2020-21

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8285/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Mar 2026AY 2019-20

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8284/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Mar 2026AY 2018-19

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

GUPTA & SONS,CHENNAI vs. ITO- TDS WARD -1(2), CHENNAI

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

ITA 3368/CHNY/2025[2016-17]Status: DisposedITAT Chennai28 Jan 2026AY 2016-17

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3368/Chny/2025 िनधा%रण वष% /Assessment Year: 2016-17

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, Addl. CIT

Section 133ASection 201Section 250

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA vs. OM SONS MARKETING PRIVATE LIMITED, QUILA CHOWK

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 193/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)

Section 143(3)Section 145(3)Section 251(2)Section 69C

TO CUM PDO PANCHKULA,PANCHKULA vs. ITO TDS, KARNA

In the result, appeal of the assessee in ITA No

ITA 3338/DEL/2025[2015-16]Status: DisposedITAT Delhi08 Dec 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 133ASection 201Section 201(1)

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)

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

Section 133ASection 206CSection 206C(6)

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 576/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2018-19

Section 206C

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

Section 133ASection 206CSection 206C(6)

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S JAMNA DASS NIKKAMAL JAIN SARAF PVT. LTD., LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

ITA 628/CHANDI/2025[2022-23]Status: HeardITAT Chandigarh04 Nov 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 143(3)Section 145(3)Section 148BSection 151Section 69A

SUGEE SEVEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4), MUMBAI, MUMBAI

ITA 2315/MUM/2025[2023-24]Status: DisposedITAT Mumbai10 Oct 2025AY 2023-24

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Swapnil Choudhary, Sr. DR

Section 133ASection 194CSection 194ISection 201Section 201(1)Section 250

SUGEE SEVEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4), MUMBAI, MUMBAI

ITA 2313/MUM/2025[2022-23]Status: DisposedITAT Mumbai10 Oct 2025AY 2022-23

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Swapnil Choudhary, Sr. DR

Section 133ASection 194CSection 194ISection 201Section 201(1)Section 250

CEVA LOGISTICS INDIA PRIVATE LIMTIED ,MUMBAI vs. INCOME TAX OFFICER (TDS)1(1)(4), MUMBAI

Accordingly, Ground No. 1 raised in each of the appeals is treated as allowed for statistical purposes while the all the other grounds are dismissed as having been rendered infructuous

ITA 3797/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Sept 2025AY 2015-16

Bench: Learned TDS Officer.

For Appellant: Shri Bhavesh MehtaFor Respondent: Shri Virabhadra Mahajan

Section 133ASection 201(1)Section 250Section 271C

CEVA LOGISTICS INDIA PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER (TDS)-1(1)(4), MUMBAI

Accordingly, Ground No. 1 raised in each of the appeals is treated as allowed for statistical purposes while the all the other grounds are dismissed as having been rendered infructuous

ITA 3796/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Learned TDS Officer.

For Appellant: Shri Bhavesh MehtaFor Respondent: Shri Virabhadra Mahajan

Section 133ASection 201(1)Section 250Section 271C

CEVA LOGISTICS INDIA PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER (TDS)-1(1)(4), MUMBAI

Accordingly, Ground No. 1 raised in each of the appeals is treated as allowed for statistical purposes while the all the other grounds are dismissed as having been rendered infructuous

ITA 3795/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Sept 2025AY 2019-20

Bench: Learned TDS Officer.

For Appellant: Shri Bhavesh MehtaFor Respondent: Shri Virabhadra Mahajan

Section 133ASection 201(1)Section 250Section 271C

M/S. THE COIMBATORE DISTRICT CENTRAL CO-OP. BANK LTD.,COIMBATORE vs. ITO, TDS WARD-2,, COIMBATORE

In the result, the appeal filed by the assessee is dismissed

ITA 1004/CHNY/2025[2020-21]Status: DisposedITAT Chennai12 Aug 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1004/Chny/2025 िनधा9रण वष9 /Assessment Year: 2020-21 M/S. Coimbatore District Central The Income Tax Officer, Co-Op. Bank Ltd., Vs. Tds Ward-2 (I/C), 80, State Bank Road, Coimbatore. Coimbatore – 641 018. [Pan: Aabat 3010F]

For Appellant: Shri T.Vasudevan, Advocate

Section 133ASection 194NSection 201Section 201(1)

TAMILNAD MERCANTILE BANK LTD.,VIRUDHUNAGAR vs. ACIT, TDS CIRCLE,, MADURAI

In the result, the appeal filed by the assessee is dismissed

ITA 1132/CHNY/2025[2013-14]Status: DisposedITAT Chennai11 Aug 2025AY 2013-14

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Ms. Anitha, IRS, Addl. CIT

Section 133ASection 201Section 201(1)Section 250

INCOME TAX OFFICER, ALWAR vs. ALWAR MALT AND AGRO FOODS MANUFACTURES COMPANY LIMITED, ALWAR

In the result the appeal of the revenue in ITA no

ITA 81/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Kranti Mehata, C.AFor Respondent: Shri Gaurav Awasthi, JCIT, Sr.-DR

Section 133ASection 194JSection 201Section 201(1)

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