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Income-tax Act · Case Law

Section 133A Income Tax Case Law — Survey

Browse 386 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 133A (Survey) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 133A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 133A (showing 300 of 386)

State Bank Of India v. Assistant Commissioner Of Income Tax
Supreme Court · 2022 · [2022] 10 S.C.R. 51 · Dismissed
Revenue
Commissioner Of Income Tax, Chennai v. S. Ajit Kumar
Supreme Court · 2018 · [2018] 5 S.C.R. 710 · Allowed
Revenue
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
—
Itta/275/2008 Of Sri Mangaram Choudary [Huf] v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
M/S.arul Industries v. The Asst. Commissioner Of Income Tax,Central Circle Iimadurai
High Court · 2025 · Allowed
Assessee
Cwjc/19373/2024 Of Healing Touch Hospital v. Principal Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
M/S.rajah Company ( v. The Chief Commissioner Of Income Tax, Income Tax Department, Cr Building
High Court · 2025 · Other
—
M/S.coromondel Cabeles P. Ltd.,A v. The Assistant Commissioner Of Income Tax,Company Circle – I (3),Chennai
High Court · 2025 · Dismissed
Revenue
Mohd Athar Anjum v. Assistant Commissioner Of Income Tax Central Circle 28, Delhi
High Court · 2025 · Other
—
Cholorochem Industries, E-57, Indraprasth Industrial Area,Ladpura, Kota v. Assistant Commissioner Of Income Tax, Central Circle,Kota
High Court · 2025 · Other
—
Dr. Pradeep Sihare v. Income Tax Officer, Ward -1(1), Mahima Complex, Vyapar Vihar, Bilaspur
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax-4, Delhi v. Golf Technologies Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
—
Thudiyalur – Saravanampatti Road,Vellakinar Post,Coimbatore – 641 029 v. Additional/Joint/Deputy/Assistant
High Court · 2025 · Dismissed
—
The Commissioner Of Income Tax,Chennai v. Shri Vishnu Bhagwan Garg
High Court · 2024 · Dismissed
Assessee
Ita/32/2020 Of The Pr Commissioner Of Income Tax v. M/S Vsl Mining Company Pvt Ltd
High Court · 2024 · Dismissed
Assessee
M/S.das Lagerways Wind Turbine Ltd.,Trichy 620 014 v. The Assistant Commissioner Of Income Tax,Company Circle-1(4)
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central-1 v. Ultimate Creations
High Court · 2024 · Other
—
Mr. Abhisek Singhvi, Advs v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax -10 Delhi v. Mam Raj Chunni Lal
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Exemption), Kolkata v. Govindram Goel Charitable Trust
High Court · 2024 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Central, Patna v. M/S Subarnrekha Coal Complex Private Limited
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)- 2 v. M/S Piron Education Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Thakur Prasad Sao & Sons. Pvt. Ltd
High Court · 2024 · Allowed
Revenue
M/S. Lg Electronics India Pvt. Ltd v. Income Tax Officer, & Anr
High Court · 2024 · Allowed
Assessee
Suresh Patel v. Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Seema Gupta v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
M/S Mongia Steel Limited v. Assistant Commissioner Of Income Tax, Dhanbad
High Court · 2024 · Dismissed
Revenue
Wp/8797/2022 Of Smt. Vasanthi Ramdas Pai v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Mr. Anurag Vijay, Jr. S.c
High Court · 2024 · Allowed
—
M/S. Pasari Casting And Rolling Mills Private Ltd v. Income-Tax Department
High Court · 2024 · Allowed
Assessee
Walajabath, Kanchipuram Taluk,Kanchipuram District-631 605 v. The Deputy Commissioner Of Income Tax,Central Circle 2(3),Chennai
High Court · 2024 · Other
—
Sociedade De Fomento Industrial Pvt.ltd v. The Assistant Commissioner Ofincome Tax, Circle
High Court · 2024 · Other
—
Wp(C)/31020/2022 Of Kavumkal Road Builders v. Ashish Agarwal
High Court · 2024 · Dismissed
—
M/S.smart Furniturerep. By Its v. Deputy Commissioner Of Income Tax,Central Circle-3(3), Investigation Building
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. Sanjay Singhal
High Court · 2023 · Other
—
Wp(C)/40710/2023 Of Covenant Stones Private Limited v. Commissioner Of Income Tax (Appeals)
High Court · 2023 · Dismissed
Revenue
Csir Road, Taramani, Chennai – 600 113 v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp(C)/31707/2022 Of Best Steel Traders v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Devika Construction And Developers Private Limited v. Assistant Commissioner Of Income Tax, Central Circle-2, Ranchi
High Court · 2023 · Dismissed
Revenue
Previously At:377/272, Anna Salai, Teynampet,Chennai 600 018 v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp(C)/6718/2019 Of Travancore Diagnostics Private Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Commissioner Of Income Tax, Central – Ii, Kolkata v. Ashok Kumar Poddar
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax-1, Bhubaneswar v. Sekhar Kumar Mohapatra
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax-1, Bhubaneswar v. Radheshyam Singhania
High Court · 2023 · Other
—
Bmn Steels Emporium (Chennai) v. The Deputy Commissioner Of Income Tax,Central Circle 1(3)
High Court · 2023 · Dismissed
Revenue
In W.p v. The Assistant Commissioner Of Income Tax,Central Circle 2 (3), Chennai
High Court · 2023 · Other
—
Siemens Financial Services Pvt Ltd.)Plot v. Dr. N. K. Gokhale, Jj
High Court · 2023 · Other
—
Of India v. Ganpati Dealcom Pvt. Ltd. (Civil Appeal
High Court · 2023 · Allowed
—
I. _Sudhir Kumar Agarwal v. Ito Bhilai_[10
High Court · 2023 · Allowed
Assessee
Tax -Central-3 v. Arn Infrastructure Ltd
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -Central -1 v. Valley Iron & Steel Co. Ltd
High Court · 2023 · Other
—
The Principal Chief Commissioner Ofincome Tax-1, Nashik v. Ghuge &Y.g. Khobragade, Jj.date :14[Th] June, 2023
High Court · 2023 · Other
—
Sanjay Gandhi Memorial Trust v. Commissioner Of Income Tax (Exemption) & Ors
High Court · 2023 · Dismissed
Revenue
Wtax/561/2023 Of Deepak Kumar Yadav v. Principal Commissioner Of Income Tax And Another
High Court · 2023 · Dismissed
Revenue
The Principal Commissioner Of Income Tax, Ranchi v. Ms. Sidhijalan, Adv
High Court · 2023 · Dismissed
Assessee
M/S. Samaddar Brothers v. Commissioner Of Income Tax,Burdwan & Anr
High Court · 2023 · Dismissed
Revenue
Sharmila Vikram Mahurkar v. Assistant Commissioner Of Income Tax, Circle 1(1)(1), Vadodara
High Court · 2023 · Allowed
Assessee
Subodh Agarwal v. State Of U.p. And Others
High Court · 2023 · Dismissed
—
Ita/15/2023 Of Pr. Commissioner Of Income Tax-10 v. M/S. Rajat Finvest
High Court · 2023 · Dismissed
Assessee
Kamal Nath v. The Principal Commissioner Of Income Tax, Kolkata & Ors
High Court · 2023 · Allowed
Assessee
Karur- Pin- 639 002 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2022 · Dismissed
—
Swastik Wire Products v. Principal Commissioner Of Income Tax And Others
High Court · 2022 · Allowed
Assessee
Fcs Manufacturing (India) Pvt. Ltd v. Deputy Director Of Income Tax (Investigation
High Court · 2022 · Other
—
Ita/7/2019 Of Mohammed Sherief v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/15910/2022 Of Azim Premji Trustee Company Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/259/2019 Of Hillwood Imports And Exports (P) Ltd v. Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Itat v. Itat
High Court · 2022 · Allowed
—
Income Tax Appeal v. Order
High Court · 2022 · Allowed
Revenue
By Shri v. Chandra Sekhar For Shri. M. Lava, Advocates
High Court · 2022 · Allowed
—
Itat 18 Of 2022 v. Itat 18 Of 2022
High Court · 2022 · Dismissed
—
By Shri v. Chandrasekhar For Shri. M. Lava, Advocates
High Court · 2022 · Allowed
—
Ita/60/2014 Of The Commissioner Of Income-Tax v. M/S Bangalore Metro Rail Corporation Ltd
High Court · 2022 · Dismissed
Assessee
Itat v. Itat
High Court · 2022 · Allowed
—
M/S Nagindas Kasturchand And Bros v. Principal Commissioner Of Income Tax 3, Ahmedabad
High Court · 2022 · Allowed
Assessee
Wp/44636/2017 Of M/S Jindal Naturecare Limited v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
By Advs. Harisankar v. Menon Meera V.menon
High Court · 2022 · Dismissed
—
M/S. Eversmile Properties Pvt. Ltd v. The Chief Commissioner Of Income Taxcity-Ii And Another
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income Tax (Exemption) Kolkata v. Heard On : 16.02.2022
High Court · 2022 · Dismissed
Assessee
Itat/63/2018 Of Comm Of Income Tax Exemptio0N) v. Balaram Hanumandas Charitable Trust
High Court · 2022 · Dismissed
Assessee
Ita/150/2019 Of The Commissioner Of Income Tax v. M/S Acer India Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Atulbhai Kantilal Mehta v. The Additional /Joint/ Deputy/Assistant Commissioner Ofincome Tax/Income-Tax Officer
High Court · 2022 · Other
—
Sca/7541/2021 Of Sardar Co-Op. Credit Society Ltd v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mr. S. Ray, Advocate v. Commissioner Of Income Tax, Orissa, Bhubaneswar …
High Court · 2022 · Allowed
Assessee
The Assistant Commissioner Ofincome Tax, Circle 19(3) & Ors v. R.n. Laddha, Jj. Dated : 5[Th] January, 2022
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax- Tds-2 v. Sbi Life Insurance Company Ltd
High Court · 2021 · Dismissed
Assessee
Sca/7477/2021 Of Agrawal Jmc Joint Venture v. Assistant / Joint / Deputy / Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2021 · Allowed
Assessee
Gandhi Realty (India) Private Limited v. Assistant/Joint/Deputy/Assitant Commissioner Of Income Tax/Income Tax Officer
High Court · 2021 · Allowed
Assessee
Shilp Realty Private Limited v. Income Tax Officer, Ward 4(1)(3), Ahmedabad
High Court · 2021 · Other
—
Sanjay Sureshchand Jain v. The Principal Commissioner Of Income Tax 1
High Court · 2021 · Other
—
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Lg Philips Display Korea Co. Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Pt Lp Display Indonesia
High Court · 2021 · Allowed
Revenue
Principal Commissioner Of Income Tax, Central 2, Kolkata v. Settlement Commission (Income Tax & Wealth Tax) & Anr
High Court · 2021 · Dismissed
—
Sri Sai Cashews v. The Chief Commissioner Of Income Tax, Bhubaneswar And Others
High Court · 2021 · Allowed
Assessee
Ita/693/2019 Of The Commissioner Of Income Tax v. M/S Idea Cellular Ltd
High Court · 2021 · Allowed
Revenue
Taxap/175/2021 Of Commissioner Of Income Tax (Tds) v. Intas Pharmaceuticals Ltd
High Court · 2021 · Dismissed
Assessee
Vijyanagaram, Chennai – 600 042 v. The Deputy Commissioner Of Income Tax, Corporate Circle 6(2) Corporate Circle 6(2
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Central Ii v. M/S.susee Cars And Trucks Private Limited
High Court · 2021 · Dismissed
Assessee
Sca/19253/2019 Of Rainbow Texchem Private Limited v. Income Tax Officer Ward
High Court · 2021 · Dismissed
Revenue
Commissioner Of Wealth Tax Chennai Iii v. The Income Tax Settlement Commission, Additional Bench, 488-489 Anna Salai, Chennai – 35
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. The Assistant Commissioner Of Income Tax, International Taxation – Ii(2), Room
High Court · 2021 · Allowed
Assessee
Bhupendra Harilal Mehta v. Principal Commissioner Of Income Tax, Mumbai 19,Mumbai
High Court · 2021 · Allowed
Assessee
R.darampal Pandia,M/S.hermes India (Madras) v. The Chief Commissioner Of Income Tax, Chennai – V
High Court · 2021 · Other
—
The Income Tax Officer, Ward-1, Income Tax Office, Karaikudi v. The Joint Commissioner Of Income Tax, Karaikudi Range, Karaikudi
High Court · 2021 · Other
—
Dr.raj Arivazhagan v. The Income Tax Officer, Ward-1, Income Tax Office, Karaikudi
High Court · 2021 · Other
—
Ita/70/2015 Of V.s. Chandrashekar v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/393/2014 Of The Commisioner Of Income-Tax v. Sjr Builders'in Ita
High Court · 2021 · Dismissed
Assessee
Ita/155/2010 Of The Commissioner Of Income Tax v. M/S Deepak Cables (India) Ltd
High Court · 2020 · Allowed
Revenue
Deputy Director Of Income Tax (Investigation), Ranchi v. The State Of Jharkhand Through Director General Of Police, Jharkhand
High Court · 2020 · Dismissed
Assessee
Karti P.chidambaram v. The Deputy Director Of Income Tax (Investigation), Unit-3(2), Room
High Court · 2020 · Dismissed
Revenue
Itxa/1135/2017 Of Pr Commissioner Of Income Tax Central-4 v. M/S. Shine Star Impex Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Sureshchandra D Khatod (Huf v. Income Tax Officer, Ward 1(3
High Court · 2020 · Allowed
Assessee
Palladam – 641 664 v. Commissioner Of Income Tax Central Circle-Ii, Coimbatore
High Court · 2020 · Allowed
Assessee
Goutam Chakraborty v. Deputy Director Of Income Tax (Investigation), Unit – 3 (2)
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax-2 v. Yamunaji Corporation
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Surat 3 v. Ghanshyam Dungarbhai Sutaria
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-3 v. M/S Thakkar Govindbhai Ganpatlal Huf
High Court · 2020 · Dismissed
Assessee
To Be Referred To The Reporter Or Not ? v. C/Sca/13251/2019 Judgment
High Court · 2020 · Dismissed
—
Matrix Clothing Pvt. Ltd v. Assistant Commissioner Of Incometax Circle -16(2)New Delhi
High Court · 2019 · Other
—
Ita/117/2017 Of M/S Kbr Infratch Ltd v. Asst Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Krupa Trading Co.,New v. The Income Tax Officer,Non Corporate Ward - 3 (4),Chennai - 34
High Court · 2019 · Dismissed
Revenue
Tca/151/2019 Of Principal Commissioner Of Income Tax v. Shri.a.lalichan
High Court · 2019 · Allowed
Revenue
Tca/152/2019 Of Principal Commissioner Of Income Tax v. Shri.a.lalichan
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-Ii …….… v. Siraj Siddique (Since Deceased) ……
High Court · 2019 · Dismissed
Assessee
Wp/1703/2019 Of Bharathi Consumer Care Prd Pvt Ltd v. Income Tax
High Court · 2019 · Allowed
Assessee
Wp/1704/2019 Of Arunachalam Manickavel v. Income Tax Settlement Commission
High Court · 2019 · Allowed
Assessee
Wp/32616/2018 Of M/S.redington India Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Wp/11618/2016 Of Devas Multimedia Private Limited v. The Principal Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax 2 v. M/S Patdi Commercial And Inverstment Ltd
High Court · 2019 · Dismissed
Assessee
Taxap/464/2019 Of The Principal Commissioner Of Income Tax, Vadodara 1 v. M/S Fine Line Circuits Company
High Court · 2019 · Dismissed
Assessee
Wp/110318/2019 Of Kle Society Hospital And v. Principal Commissioner Of Income Tax
High Court · 2019 · Other
—
Ita/19/2019 Of C.k.abdul Azeez v. The Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Principal Commissioner Of Income Tax 2 v. Shri.r.sivalingam,61/1B, Pavithra Apartment,Kumalan Kuttai,Collectorate Post, Erode-638 011
High Court · 2019 · Dismissed
Assessee
Mohan Ravi v. The Income Tax Officernon-Corporate Ward 20(5) Che121, Nungambakkam High Roadchennai
High Court · 2019 · Dismissed
Revenue
Wp/1896/2019 Of M/S.marina Ship Brokers v. Income Tax Officer
High Court · 2019 · Other
—
Shri Subash Chand Jain v. The Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax 3 v. Himanshu Chandulal Patel
High Court · 2019 · Dismissed
Assessee
The Principal Commissioenr Of Income Tax (Central), Surat v. Shree Sai Developers
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner.of Income Tax- 17 v. M/S. Motiwala & Sons
High Court · 2019 · Dismissed
Assessee
By Sri. A Shankar, Sr. Counsel For Sri v. Chandrashekar & Shashank Hegde, Advocates
High Court · 2019 · Allowed
—
Wp(C)/40763/2018 Of 3G Mobile World v. Income Tax Officer
High Court · 2019 · Dismissed
Revenue
M/S. Mahalaxmi Jewellers v. Union Of India
High Court · 2019 · Other
—
Zinzuwadia And Sons v. Deputy Commissioner Of Income Tax, Central Circle 2(3), Ahmedabad
High Court · 2019 · Allowed
Assessee
Sca/15290/2018 Of Kapadia Money Changers Pvt. Ltd v. The Asst. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Sca/16821/2018 Of Pooja Madhur Todi v. Income Tax Officer, Ward 5(1)(5)
High Court · 2019 · Allowed
Assessee
M/S. Zain Constructions v. The Income Tax Ofïcer -18(3)(5) & Ors
High Court · 2019 · Other
—
Jila Sahakari Kendriya Bank Maryadit Damoh v. Commissioner Of Income Tax (Tds)And Another
High Court · 2019 · Other
—
Tca/765/2018 Of Svs Oil Mills v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Wp/6992/2019 Of M/S The Abraham Memorial Educational Trust v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
Wp/21919/2018 Of M/S.a.thangavel Nadar Stores v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -7 v. Padmini Vna Mechatronics Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Extrusion Put. Ltd v. The Deputy Commissioner Of
High Court · 2019 · Other
—
The Pr. Commissioner Of Income Tax -7 v. Padmini Vna Mechatronics Pvt. Ltd. Through: None
High Court · 2019 · Dismissed
Assessee
Ita/366/2010 Of The Commissioner Of Income Tax v. M/S. Cordial Developers
High Court · 2019 · Allowed
Revenue
Wp/36004/2018 Of Mr Shyamraj Singh v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Shandong Tiejun Electric Power Engineering Co. Ltd., Jhajjar
High Court · 2019 · Dismissed
Assessee
Wp/2537/2018 Of Ramprakash Biswanath Shroff v. The Commissioner Of Income Tax (Tds) And 4 Ors
High Court · 2019 · Dismissed
Revenue
Ita/19/2011 Of The Commissioner Of Income-Tax-I v. Orma Marble Palace (P) Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Chennai v. M/S.expo Freight Pvt. Ltd., Chennai-34
High Court · 2019 · Dismissed
Assessee
Ge Energy Parts Inc v. Commissioner Of Income Tax (International Taxation), Delhi-I
High Court · 2018 · Allowed
Assessee
Itxa/786/2016 Of Pr. Commissioner Of Income Tax-27 v. M/S. Parth Enterprises
High Court · 2018 · Dismissed
Assessee
M/S.mrl Postnet Private Limited( v. The Principal Commissioner Of Income Tax, Chennai
High Court · 2018 · Allowed
Assessee
Ita/176/2010 Of Sri P Anandkumar v. The Income Tax Officer
High Court · 2018 · Other
—
Ita/283/2010 Of Smt Madhu Solanki v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Ita/20/2012 Of Malanadu Tourist Home v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Ita/8/2012 Of Malanadu Tourist Home v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
M/S. Gautam Coal Works Pvt. Limited v. The Union Of India
High Court · 2018 · Other
—
Appel v. M/S Venus Woollen Mills, Ludhiana
High Court · 2018 · Allowed
—
Mr.pallavarajha v. Principal Commissioner Of Income-Tax-Vi, 121, Uthamar Gandhi Salai, Nungambakkam, Chennai 600 034
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax v. M/S. Ansal Properties And Industries
High Court · 2018 · Allowed
Revenue
R.t. Industries & Ors v. Income Tax Settlement Commission & Anr
High Court · 2018 · Other
—
D.b. Income Tax Appeal v. Acit, Central Circle-2, Ajmer
High Court · 2018 · Dismissed
Assessee
Moin A Qureshi v. Commissioner Of Income Tax (Central)-Ii And Another
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax Chennai v. G.jasoda
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax 3 v. Shreeji Developers
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax - I,Coimbatore v. A.sundaralingam
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax v. Steag Energy Services Gmbh
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Income Tax, Surat-2 v. Shri Jagdishbhai T Hapani
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax (Exemption v. All India Kataria Education Society
High Court · 2018 · Dismissed
Assessee
Rakesh Gupta v. Commissioner Of Income Tax, Panchkula And Another
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Alwar v. M/S. Supreme Cylinders Pvt. Ltd., A-146, Industrial Area,Bhiwadi, Alwar
High Court · 2018 · Dismissed
Assessee
Satyanarayan Prasad v. Commissioner Of Income Tax, Central, Patna
High Court · 2018 · Other
—
Wp/3017/2018 Of M/S. Royal Mindz Estates P Ltd v. Prl. Commr. Of Income Tax
High Court · 2018 · Dismissed
Revenue
M.sougoumarin v. The Assistant Commissioner Of Income Taxcircle-I, D.p.thottam, Muthialpetpuducherry – 605 003
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income Tax-21 v. Dr. Vandana Gupta
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Prasidh Leasing Ltd
High Court · 2018 · Allowed
Revenue
Ita/289/2014 Of The Commissioner Of Income Tax v. M/S Kalyani Steels Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-Central, Jaipur v. Shri Naresh Singhvi, 10A, Bathera House Colony, Udaipur
High Court · 2018 · Allowed
Revenue
M/S.india Electronics, Rep. By Its v. The Joint Commissioner Of Income Tax, Range Ii, Cuddalore
High Court · 2018 · Allowed
Assessee
Maruti Clean Coal & Power Ltd. Ward v. Assistant Commissioner Of Income Tax, Circle 1(1), Civil Lines,Raipur, Chhattisgarh
High Court · 2018 · Allowed
—
Wp/21527/2017 Of Mohd Idris Khan, Nizamabad v. Income Tax Officer, Nizamabad And 2 Others
High Court · 2017 · Dismissed
Revenue
W.p.(C)/15111/2004 Of Dinesh Kumar v. The Director Of Income Tax & O
High Court · 2017 · Allowed
Assessee
R.mani v. The Chief Commissioner Of Income Tax,Tiruchirappalli
High Court · 2017 · Allowed
Assessee
W.p.(C)__No.__525__Of__2015__&__Connected__Matters__Page 2 Of 30_ v. Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Ita/222/2012 Of M/S. Real Forts & Resorts Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2017 · Other
—
Director Of Income Tax Through: Mr.asheesh Counsel v. Mitsui & Co. Ltd
High Court · 2017 · Dismissed
Assessee
M/S Bhatnagar Opticals v. Income Tax Officer, Gwalior
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. Shri Manoj Kumar Johari
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income –Tax (Central) 3 v. Dharampal Premchand Ltd
High Court · 2017 · Dismissed
Assessee
M/S.lalitha Jewellery Mart P. Ltd v. The Deputy Commissioner Of Income Tax, Company Circle Ii (4), Chennai
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Shimla v. M/S Shoghi Communication Ltd
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi-2 v. Best Infrastructure (India) Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Director Of Income Tax v. Mitsui & Co. Ltd
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Alwar v. Shri Ashok Kumar Jain
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Central-Iii v. M/S. Radico Khaitan Ltd
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax Pondicherry v. M/S.leo Fasteners A-27A, Industrial Estate, Thattanchavady, Pondicherry - 9
High Court · 2017 · Allowed
Revenue
Tca/319/2017 Of The Commissioner Of Income Tax v. S.s.m.ahmed Hussain
High Court · 2017 · Dismissed
Assessee
Strategic Credit Capital Pvt. Ltd. & Ors v. Ratnakar Bank Ltd. &Anr
High Court · 2017 · Dismissed
—
Wp(C)/6417/2017 Of Ms.grihalakshmi Films, Calicut v. Joint Commissioner Of Income Tax, Range 1, Calicut
High Court · 2017 · Other
—
Shushre Securities Pvt Ltd v. Raja Kumar, Advocate
High Court · 2017 · Dismissed
—
Pr. Commissioner Of Income Tax Central-2 New Delhi v. Meeta Gutgutia
High Court · 2017 · Dismissed
Assessee
M/S. S. R. Ferro Alloys & Others v. Income Tax Settlement Commission & Others
High Court · 2017 · Allowed
Assessee
Counsel v. Income Tax Settlement Commission
High Court · 2017 · Dismissed
Revenue
Ashok Chawla & Ors v. Director Of Income Tax & Ors
High Court · 2017 · Allowed
Assessee
Appella v. Sh. Daljit Singh Sra
High Court · 2017 · Dismissed
—
Itxa/1506/2014 Of Commissioner Of Income Tax-20 v. Nainesh M. Nandu,Huf
High Court · 2017 · Dismissed
Assessee
Wp/5235/2008 Of Shri Hingulambika Co Operative v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Taxation-2 v. Zte Corporation
High Court · 2017 · Dismissed
—
Wa/1360/2016 Of M/S.s.t.n.&Sons v. The Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Versusm/S. Sesa Goa Ltd v. Bhadang, Jj., J
High Court · 2016 · Dismissed
—
Ita/35/2016 Of Inis Varghese Maliekkal v. Commissioner Of Income Tax, Kochi
High Court · 2016 · Dismissed
Revenue
Ita/221/2015 Of M/S. Travancore Diagnostics (P) Ltd v. The Assistant Commissioner Of Income-Tax
High Court · 2016 · Allowed
Assessee
Principal Commissioner Of Income Tax - 4 v. M/S Iibs Infonet Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
I.t.a Nos. 27/2013 & Connected Cases v. I.t.a Nos. 27/2013 & Connected Cases
High Court · 2016 · Other
—
M/S Alcatel-Lucent France And Anr v. Assistant Director Of Income Tax
High Court · 2016 · Allowed
Assessee
Wp/1838/2016 Of Shri Manish v. The Income Tax Officer1(1)
High Court · 2016 · Dismissed
Revenue
Wp/17437/2003 Of M/S.vincent Devaraj & Bros v. The Commr.of Income Tax - Ii
High Court · 2016 · Allowed
Assessee
Wp/8020/2004 Of M/S.s.thanislas Nadar & Sons v. The Commissioner Of Incometax
High Court · 2016 · Allowed
Assessee
Income Tax Officer (Technical), Patna v. Satish Kumar Keshri
High Court · 2016 · Dismissed
Assessee
Ita/714/2015 Of Pr. Commissioner Of Income Tax-4 v. M/S Minitechs
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax (Tds)-I, Chandigarh v. Canara Bank, Sector 17-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Ita v. Cit"243 [Tr &§(Sc)?
High Court · 2016 · Allowed
Assessee
Principal Commissioner Of Income-Tax-08 v. M/S Shruti Fastners Ltd
High Court · 2016 · Allowed
Revenue
V.babu v. The Deputy Commissioner Of Incometax, Non Corporate Range-3, Chennai-34
High Court · 2016 · Dismissed
Revenue
Sabharwal Properties Industries Pvt. Ltd v. Income Tax Officer
High Court · 2016 · Allowed
Assessee
Ita/17/2015 Of Ms.sree Anjaneya Medical Trust v. The Commissioner Of Income Tax
High Court · 2016 · Other
—
Cwp/2488/2016 Of Sewak Industries v. Deputy Commissioner Of Income Tax Yamuna Nagar
High Court · 2016 · Dismissed
Revenue
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Gurdev Agro Engineers, Bhawanigarh v. Commissioner Of Income Tax, Patiala
High Court · 2016 · Dismissed
Revenue
B.k. Jain v. Commissioner Of Income Tax, Ludhiana
High Court · 2016 · Allowed
Assessee
Pr. Commissioner Of Income Tax-15 v. Prem Prakash Garg
High Court · 2016 · Dismissed
Assessee
Sham Sunder v. Commissioner Of Income Tax-Ii, Jalandhar
High Court · 2016 · Other
—
Wp v. The Income Tax Officer Company Ward 1(1), Chennai
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax,Chennaiappeals v. M/S.balaha Chemicals Agencies,Cissons Complex, Room
High Court · 2015 · Dismissed
Assessee
M/S. Yashoda Hybrid Seeds Pvt. Ltd. Thr. Md v. Assistant Commissioner Of Income Tax, Wardha
High Court · 2015 · Dismissed
Revenue
The Commissioner Of Income Tax v. Sunil Aggarwal
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi v. Sudhir Budhraja
High Court · 2015 · Dismissed
Assessee
Ita/40/2010 Of Commissioner Of Income Tax-Ii Chandigarh v. Rajiv Kumar Manuja
High Court · 2015 · Other
—
Director Of Income Tax v. M/S Ericsson Communications Ltd
High Court · 2015 · Dismissed
Assessee
Ita/142/2013 Of Commissioner Of Income Tax (Tds) Chandigarh v. M/S Ivy Health Life Sciences (P) Ltd Mohali
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax, Thiruchirapalli v. R.sethuraman
High Court · 2015 · Dismissed
Assessee
Subhash Chander v. Commissioner Of Income Tax, Rohtak
High Court · 2015 · Dismissed
Revenue
Ita/374/2014 Of The Commissioner Of Income Tax v. M/S Mookambika Developers
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. Shri M.r.rathindran
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Mechmen 11-C, Industrial Areagovindpura, Bhopal
High Court · 2015 · Dismissed
Assessee
Ita/258/2014 Of M/S.beacon Projects Pvt.ltd v. The Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Ita/51/2013 Of M/S.manural Huda Trust, Trivandrum v. The Commissioner Of Income Tax, Trivandrum
High Court · 2015 · Dismissed
Revenue
Ita/302/2015 Of Commisioner Of Income Tax-20 v. Sunit Shah & Sons (Huf)
High Court · 2015 · Dismissed
Assessee
Itta/36/2004 Of Commissioner Of Income Tax Ii v. Shri Varanasi Kanta Rao
High Court · 2015 · Allowed
Revenue
Appellant In All The Tax Case Appeals v. The Joint Commissioner Of Income Taxpondicherry Rangepondicherry
High Court · 2015 · Dismissed
Revenue
Income Tax Appeal v. M/S. Shree Datta Fertilizers And Chemicals Pvt. Ltd. Amravati
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Xii v. M/S. Garg Cheap Cut Piece House
High Court · 2015 · Allowed
Revenue
Taxap/366/2001 Of The Income Tax Officer v. Vipul A. Mehta
High Court · 2015 · Dismissed
Assessee
Raj Hans Towers Pvt. Ltd v. Commissioner Of Income Tax-V
High Court · 2015 · Dismissed
Revenue
Wp v. Chief Commissioner Of Income Tax-Iii, A.p., Aayakar
High Court · 2015 · Allowed
Assessee
Navdeep Dningra v. Commissioner Of Income Tax, Karnal
High Court · 2015 · Dismissed
Revenue
Wa/3460/2013 Of The Commissioner Of Income Tax v. M/S Span Design And Development(P) Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. Patidar Shroff....opponent(S
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii v. Jds Apparels Private Limited
High Court · 2014 · Dismissed
Assessee
Powerdeal Energy Systems (I) Pvt. Ltd v. The Asstt. Commissioner Of Income Tax, Circle 2 Nashik And Ors
High Court · 2014 · Allowed
Assessee
Itta/586/2014 Of Commissioner Of Income Tax-Ii v. M/S.hallmark Constructions
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxcentral Circlesalem v. Victory Spinning Mills Ltd.uppupalayamsankari Main Roadthiruchengodenamakkal Districtpan: Aabcv7533K
High Court · 2014 · Dismissed
Assessee
Ita/144/2013 Of Commissioner Of Income Tax Chandigarh v. M/S Nawashahar Coop Sugar Mills Ltd
High Court · 2014 · Allowed
Revenue
W.p.(C)/415/2014 Of Pepsi Foods Pvt Ltd v. Assistant Commissioner Of Income Tax …
High Court · 2014 · Allowed
Assessee
Ita/519/2008 Of The Commissioner Of Income Tax v. Shri Kundanmal Babulal
High Court · 2014 · Dismissed
Assessee
Nickunj Eximp Enterprises Pvt. Ltd. Sir Joravar Bhavan v. Assistant Commissioner Of Income Tax,Range 1(2), Having His Office At Room
High Court · 2014 · Dismissed
Revenue
Ita/204/2010 Of The Director Of Income Tax v. M/S Mondial Orient Ltd
High Court · 2014 · Dismissed
Assessee
Ita/37/2011 Of Commissioner Of Income Tax-Iii, Ludhiana v. B.k. Jain
High Court · 2014 · Allowed
Revenue
Ita/122/2014 Of Sudhir Kumar Sharma(Huf) v. Commissioner Of Income Tax-Iii
High Court · 2014 · Dismissed
Revenue
Yogendrakumar Gupta v. Income Tax Officer
High Court · 2014 · Dismissed
Revenue
Commissioner Ofincome Tax v. Gobind Ram
High Court · 2014 · Allowed
Revenue
Aggarwal,Mr.a. Trana Panda, Advs v. Dy Director Of Income Tax, Circle-2(2) International Taxation
High Court · 2014 · Allowed
Assessee
Ita/292/2007 Of The Commissioner Of Income Tax v. M/S St Joseph Asylum Industrial Workshop
High Court · 2014 · Allowed
Revenue
Income Tax Appeal v. Ghuge, Jj.dated: February 06, 2014
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-Iii v. Sunrise Tooling System Pvt. Ltd
High Court · 2014 · Dismissed
Assessee
Itta/77/2007 Of Kermex Micro Systems [India] Ltd v. Deputy Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax Iii v. Dineshkumar Chandmal Jain....opponent(S
High Court · 2013 · Dismissed
Assessee
Ita/211/2012 Of M/S. A.m. Motors v. The Deputy Comissioner Of Income Tax
High Court · 2013 · Dismissed
Revenue
Commissioner Of Income Tax v. Remi Steel House....opponent(S
High Court · 2013 · Allowed
Revenue
Sun Pharmaceutical Industries Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax Ahmedabad Iii v. Anil Amrutlal Relia....opponent(S
High Court · 2013 · Dismissed
Assessee
Itl/3/2013 Of The Commissioner Of Income Tax -I Nagpur v. Shri Tekchand Gangwani (Huf)
High Court · 2013 · Dismissed
Assessee
Tca/26/2010 Of M/S Sharma Alloys (India) Ltd v. The Income Tax Officer (Osd)
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax, Bikaner v. Shri Ram Gopal Manda
High Court · 2013 · Dismissed
Assessee
Shivshankar Shivram Singh And Others v. Assistant Commissioner Of Income Tax, Circle 23(1) And Another
High Court · 2013 · Allowed
Assessee
Ita/811/2009 Of Rekha Krishnaraj v. The Income Tax Officer
High Court · 2013 · Dismissed
Revenue
Ita/976/2008 Of The Commr Of Income Tax v. Nike Inc
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Taxtrichy v. Shri P.balasubramanian,Aa
High Court · 2013 · Dismissed
Assessee

Key issues litigated under Section 133A

Section 133A case law — FAQs

What does Section 133A of the Income-tax Act deal with?
Section 133A relates to Survey. This page collects 386 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 133A.
How many case laws are available on Section 133A?
EaseValue has indexed 386 income-tax judgments citing Section 133A — each with parties, citation, court, year, outcome and the full order text.
How can Section 133A judgments help my case?
They show how courts have decided Section 133A disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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