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Reassessment – Section 147

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113940	Taxpundit	1123Taxpundit31	Sandeep Kaur Gill	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	TA 267 / RPR / 2022	24/11/2023	271(1)(c) 147	2014-15	Dismissed	1
113933	Taxpundit	1123Taxpundit24	Ami Deepak Shah	National Faceless Appeal	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & KAVITHA RAJAGOPAL	ITA Nos. 2632,2630,2629,2627,2656,2655/Mum/2023	20/11/2023	143(3) 147 80IA 148 250(2)	2009-10 2014-15	Partly	1
113931	Taxpundit	1123Taxpundit22	PR COMMISSIONER OF INCOME TAX-1 DELHI	DART INFRABUILD (P) LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 10/2022	17/11/2023	142(1) 143(2) 147 144	2013-14	Dismissed	1
113928	Taxpundit	1123Taxpundit19	ACIT	Bhavnaben Bhovanbhai Rangani	Rajkot Tribunal	ITAT		Rajkot	WASEEM AHMED & SENTHIL KUMAR	I.T.A. No. 22/Rjt/2021	16/11/2023	143(3) 139(1) 147 148 151	2012-13	Dismissed	1
113926	Taxpundit	1123Taxpundit17	Pearl Tracom(P)Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	SANJAY GARG & GIRISH AGRAWAL	ITA 375 / KOL / 2023	10/11/2023	68 263 143(3) 147 148	2012-13	Allowed	1
113923	Taxpundit	1123Taxpundit14	ENVIORNICS TRUST	COMMESSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		TUSHAR RAO GEDELA	W.P.(C) 14191/2023 & CM APPL. 56145-46/2023	08/11/2023	148A(b) 133 11 149(1) 147	2016-17	Dismissed	1
113919	Taxpundit	1123Taxpundit10	JAISINGH H SOLANKI	ITO	Mumbai Tribunal	ITAT		Mumbai	KULDIP SINGH & AMARJIT SINGH	ITA No.2210/M/2023	07/11/2023	142(1) 143(2) 147 148	2011-12	Allowed	1
113918	Taxpundit	1123Taxpundit9	Madhuban Dealers Pvt Ltd	PCIT	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA No. 106/Ahd/2022	07/11/2023	68 144 147 148 151 154 263	2010-11	Allowed	1
113912	Taxpundit	1123Taxpundit3	Alpha Reality	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANOJ KUMAR AGGARWAL	ITA No.1706/Chny/2018	01/11/2023	68 31(3) 147 148 263	2014-15	Partly	1
113910	Taxpundit	1123Taxpundit1	Rhone Associates Pvt. Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR	ITA No.168/Del/2023	01/11/2023	119 131 133 260A 147 144(C)(13) 143(3)	2012-13	Allowed	1
113904	Taxpundit	1023Taxpundit34	Cricket South Africa (NPC)	ACIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA No. 604/Del/2023	27/10/2023	144C(13) 147 148 151	2013-14	Allowed	1
113901	Taxpundit	1023Taxpundit31	BARCELONA MERCANTILE COMPANY PRIVATE LIMITED	ITO	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA 2346 / MUM / 2023	23/10/2023	68 143(1) 147 148 250	2011-12	Partly	1
113891	Taxpundit	1023Taxpundit21	SUSHILA GUPTA	ITO	Agra Tribunal	ITAT		Agra	B R R KUMAR & YOGESH KUMAR U S	ITA No.31/AGR/2019	18/10/2023	50C 143(1)(a) 147	2012-13	Partly	1
113890	Taxpundit	1023Taxpundit20	Habitat Housing Finance Ltd	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U S	ITA No.1779/Del/2017	17/10/2023	68 144 143(3) 147	2012-13	Dismissed	1
113886	Taxpundit	1023Taxpundit16	Dharmesh Singh Sikarwa	ITO	Agra Tribunal	ITAT		Agra	SHAMIM YAHYA & ANUBHAV SHARMA	ITA No.138/AGR/2019	13/10/2023	142(1) 147 148 151(1)	2009-10	Dismissed	1
113873	Taxpundit	1023Taxpundit3	DCIT	Deloitte Haskins and Sells	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R.SENTHIL KUMAR	ITA No.2422/Ahd/2018	06/10/2023	250 37(1) 139(1) 143(3) 147 148	2012-13	Dismissed	1
113870	Taxpundit	923Taxpundit57	Repro Auto Pvt Ltd	ITO	Delhi Tribunal	ITAT		Delhi	C. M. Garg & M. BALAGANESH	ITA 2041 / DEL / 2019	29/09/2023	50C 48 57(iii) 143(3) 147	2010-11	Partly	1
113840	Taxpundit	923Taxpundit27	MODI INDUSTRIES LIMITED	DEPUTY COMMISSIONER OF INCOME TAX & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 1922/2022	27/03/2023	143(3) 148 154 144B 147	2015-16	Set Aside	1
113834	Taxpundit	923Taxpundit21	ACIT	BANSAL CONSTRUCTION WorksWORK	Indore Tribunal	ITAT		Indore	VIJAY PAL RAO & B.M. BIYANI	ITA 182 / Ind / 2022	11/09/2023	143(3) 147 148 153A	2010-11	Dismissed	1
113830	Taxpundit	923Taxpundit17	PRINCIPAL COMMISSIONER OF INCOME TAX - 1, KOLKATA	ARSHIA GLOBAL TRADECOM PRIVATE LIMITED	Calcutta High Court	High Court	Calcutta		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/175/2021, (IA NO: GA/02/2021)	13/09/2022	260A 147 143(2) 142(1)	2011-2012	Allowed	1
113829	Taxpundit	923Taxpundit16	PR. COMMISSIONER OF INCOME TAX-1	ARCHIT SECURITIES PVT. LTD.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 452/2022, ITA 488/2022	18/08/2023	147 143(3) 292B	2006-07	Dismissed	1
113819	Taxpundit	923Taxpundit6	Citrus Check Inns Limited	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA no.1015/Mum./2019	06/09/2023	250 147 148 194A 40(a)(ia)	2012-13	Partly	1
113817	Taxpundit	923Taxpundit4	Mfar Developers Pvt Ltd	DCIT	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 385 / BANG / 2023	06/09/2023	14A 32 147 154 36(1)(iii)	2017-18	Partly	1
113810	Taxpundit	823Taxpundit133	Kaveri Infrastructure Pvt Ltd	Commissioner of Income Tax-I	PUNJAB High Court	High Court	PUNJAB		RITU BAHRI & MANISHA BATRA	Civil Writ Petition No.4291 of 2016 (O&M)	15/02/2023	142 (1) 143 (2) 147	2008-09 2009-10	Allowed	1
113808	Taxpundit	823Taxpundit131	Durr India Private Limited	Assistant Commissioner of Income Tax (OSD)	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	W.A. Nos.1081 and 1083 of 2021, C.M.P. Nos.6837 and 6841 of 2021	29/08/2022	143 144C 147 148 145	2011-12 2012-13	Allowed	1
113807	Taxpundit	823Taxpundit130	Anupama Krishna Rao Pemmaraju	ITO	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & K. Narasimha Chary		31/08/2023	48 142(1) 147 148 144C(15)	2013-14	Allowed	1
113805	Taxpundit	823Taxpundit128	Ram Murti Anchal Memorial Educational Society	CIT	Lucknow Tribunal	ITAT		Lucknow	SUDHANSHU SRIVASTAVA & ANADEE NATH MISSHRA	I.T.A. No.35/Lkw/2021	31/08/2023	10(23C)(ad) 12AA(3) 143(3) 147		Dismissed	1
113784	Taxpundit	823Taxpundit107	Sri Laxmi Narayan Agency	The Income Tax Officer, Angul Ward, Angul and others	ORISSA High Court	High Court	ORISSA		R.K. PATTANAIK	W.P.(C) No.16139 of 2016	03/01/2023	143 (3) 147	2011-12	Allowed	1
113771	Taxpundit	823Taxpundit94	Parle Products Private Limited	Assistant Commissioner of Income-tax	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & AMIT B BORKAR	WRIT PETITION NO.2976 OF 2019	21/12/2021	148 143(3) 147	2012-13	Allowed	1
113761	Taxpundit	823Taxpundit84	Sandeep Chopra son of late Bhim Sain Chopra alias Bhim Sen Chopra	Principal Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Deepak Roshan	W.P.(T) No. 2972 of 2022	09/02/2023	147 143 (2) 142(1) 148 271(1)(c)	2015-16	Allowed	1
113745	Taxpundit	823Taxpundit68	Pr. Commissioner of Income Tax - 6	Kimberly Clark Lever Private Limited	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & M.M. SATHAYE	INCOME TAX APPEAL NO. 123 OF 2018	07/06/2023	143(3) 144C 147 148 92CA(3)	2007-08	Dismissed	1
113721	Taxpundit	823Taxpundit44	ITO	Jakshibhai Dahyabhai Bharvad	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R. SENTHIL KUMAR	ITA No.1779/Ahd/2019	09/08/2023	69 147 250(6)	2012-13	Dismissed	1
113709	Taxpundit	823Taxpundit32	HIMANSHU INFRATECH PVT LTD	INCOME TAX OFFICER & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 14326/2022 & CM APPL. 43744/2022	21/07/2023	148A(d) 147 151 133(6)	2014-15	Allowed	1
113708	Taxpundit	823Taxpundit31	ONKAR SINGH	ITO	Amritsar Tribunal	ITAT		Amritsar	M L MEENA & ANIKESH BANERJEE	I.T.A. Nos. 47 & 48/Asr/2018	07/08/2023	133(6) 68 143(3) 147 250(6)	2007-08 2008-09	Allowed	1
113701	Taxpundit	823Taxpundit24	Halite Personal Care India Pvt Ltd	Deputy Commissioner of Income Tax 14 (2)(1) & Ors	BOMBAY High Court	High Court	BOMBAY		N.R. BORKAR	WRIT PETITION NO.3540 OF 2019	13/01/2022	143(3) 142(1) 148 147 35DD 44AB	2012-13	Allowed	1
113698	Taxpundit	823Taxpundit21	Bhaijee Commodities Pvt Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	I.T.A. No.7921/DEL/2019	07/08/2023	143(1) 147 148 151 153C	2010-11	Allowed	1
113697	Taxpundit	823Taxpundit20	Saraswati Gupta	ITO	Kolkata Tribunal	ITAT		Kolkata	Manish Borad & Sonjoy Sarma	ITA 86 / KOL / 2023 , ITA Nos 88 , 89/KOL/2023	04/08/2023	143(3) 271A 44AB 147 148	2011-12 2012-13	Dismissed	1
113695	Taxpundit	823Taxpundit18	Hitesh Kumar Bindal	DCIT	Indore Tribunal	ITAT		Indore	VIJAY PAL RAO & B.M. BIYANI	ITA Nos. 351 & 352/Ind/2022	04/08/2023	143(3) 147 148	2011-12 2012-13	Allowed	1
113687	Taxpundit	823Taxpundit10	The Karur Kongu Charitable Trust	Income Tax Officer	MADRAS High Court	High Court	MADRAS		MOHAMMED SHAFFIQ	W.P.(MD).Nos.1156, 1158 and 2308 to 2326, 2328, 2329, 2331, 2332, 2333, 2334	28/12/2022	148 143(3) 147	2012-13	Dismissed	1
113683	Taxpundit	823Taxpundit6	Principal Commissioner of Income Tax 6	Safe Corrugated Containers Pvt Ltd	MADRAS High Court	High Court	MADRAS		VINEET KOTHARI & KRISHNAN RAMASAMY	T.C.A.No.450 of 2017	04/08/2020	260A 147	2005-06	Dismissed	1
113680	Taxpundit	823Taxpundit3	DCIT	Asit Surendrabhai Shah	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA 945 / AHD / 2018	02/08/2023	68 143(3) 147	2009-10	Dismissed	1
113678	Taxpundit	823Taxpundit1	Amazon Web Services, Inc.	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 522 / DEL / 2023	01/08/2023	147 144C 151 201 234A 271(1)(c)	2014-15 2016-17	Allowed	1
113662	Taxpundit	723Taxpundit167	Invensys Process Systems (S)	Assistant Director of Income Tax & another	UTTARAKHAND High Court	High Court	UTTARAKHAND		Rajiv Sharma	Writ Petition (M/S) No.2705 of 2011	03/11/2017	148 143(3) 139(1) 147		Dismissed	1
113617	Taxpundit	723Taxpundit122	Commissioner of Income Tax Jamshedpur	Pradeep Iron Industries (P) Ltd	JHARKHAND High Court	High Court	JHARKHAND		JAYA ROY	T.A. No. 31 of 2002	19/09/2012	143(3) 147 251	1979-80 1982-83	Dismissed	1
113613	Taxpundit	723Taxpundit118	COMMISSIONER OF INCOME TAX	SPIRIT GLOBAL CONSTRUCTION PVT.LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 191/2018	18/07/2023	68 132 133A 143(1) 147 148	2010-11	Dismissed	1
113612	Taxpundit	723Taxpundit117	PR. COMMISSIONER OF INCOME TAX CENTRAL-11	DSC LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 546/2019	18/07/2023	139 142 143(3) 147 148	2006-07	Dismissed	1
113600	Taxpundit	723Taxpundit105	RINKU CHAKRABORTHY	DEPUTY COMMISSIONER OF INCOME TAX	Karnataka High Court	High Court	Karnataka		P.S.DINESH KUMAR & G BASAVARAJA	INCOME TAX APPEAL NO. 445 OF 2018	09/01/2023	260-A 2(22)(e) 158BC 147	1995-96	Allowed	1
113596	Taxpundit	723Taxpundit101	PR. COMMISSIONER OF INCOME-TAX, CIT (A)	JAICO REALTORS PVT LTD	Karnataka High Court	High Court	Karnataka		P.S.DINESH KUMAR & C.M. POONACHA	INCOME TAX APPEAL NO. 711 OF 2019	06/03/2023	260-A 68 143(3) 132 147	2008-09	Dismissed	1
113594	Taxpundit	723Taxpundit99	REENA AGARWAL	The UNION OF INDIA AND 2 ORS	Delhi High Court	High Court	Delhi		SOUMITRA SAIKIA	Case No. : WP(C) 3580/2020	22/09/2020	250 147 234A 234B 234C		Directions issued	1
113584	Taxpundit	723Taxpundit89	SHARDA LUNKAR	The UNION OF INDIA AND 3 ORS	ASSAM High Court	High Court	ASSAM		MICHAEL ZOTHANKHUMA	Case No. : WP(C)/2305/2022	31/03/2022	148 68 147 139 246 (i)(b)	2016-17	Dismissed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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