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
114400	Taxpundit	424Taxpundit27	Sterling Associates	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U S	ITA No. 2105/Del/2019	10/04/2024	263 115BBE 68 92CA 143(3) 147	2015-16	Allowed	1
114380	Taxpundit	424Taxpundit7	ANINDITA SENGUPTA	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 61(1) NEW DELHI & ORS	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	W.P.(C) 12542/2022	01/04/2024	148A(b) 143(3) 54 142(1) 147 151	2013-14	Allowed	1
114378	Taxpundit	424Taxpundit5	MAHABIR SINGH JOON	THE INCOME TAX OFFICER & ANR	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	W.P.(C) 7808/2023	01/04/2024	147 148A(b) 149	2016-17	Dismissed	1
114375	Taxpundit	424Taxpundit2	HASMUKHLAL INDERCHAND RANAWAT	DCIT	Mumbai Tribunal	ITAT		Mumbai	B.R. Baskaran & Aby T Varkey	ITA 2978 / MUM / 2023	01/04/2024	69A 132A 147 148 133A 153A	2015-16 2016-17 2017-18 2018-19 2019-20 2020-21	Allowed	1
114363	Taxpundit	324Taxpundit65	KUNAL RAGAHUBIR BHANDARI	ITO	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & S RIFAUR RAHMAN	ITA NO. 3646/MUM/2023	27/03/2024	143(1) 148 151(1) 147 132 153A 131	2017-18	Allowed	1
114362	Taxpundit	324Taxpundit64	Sagar Babanrao Awatade	ITO	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA	ITA 79 / PUN / 2024	27/03/2024	147 144 148 153	2014-15	Allowed	1
114359	Taxpundit	324Taxpundit61	IBS SOFTWARE PRIVATE LIMITED	THE UNION OF INDIA	KERALA High Court	High Court	KERALA		DINESH KUMAR SINGH &	WP(C) NO. 42692 OF 2022	19/12/2023	270AA 276C 147 143 149		Dismissed	1
114358	Taxpundit	324Taxpundit60	EIT SERVICES INDIA PVT LTD	THE DEPUTY COMMISSIONER OF INCOME TAX	BENGALURU High Court	High Court	BENGALURU		S SUNIL DUTT YADAV	WRIT PETITION No.15061/2013 (T-IT)	19/12/2023	148 147 143(3)	2008-09	Set Aside	1
114346	Taxpundit	324Taxpundit48	Shell International B V	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	ITA 175 / AHD / 2017	20/03/2024	9(1)(vi) 147 148 201 274 234B 209(1)	2009-10 2014-15	Partly	1
114324	Taxpundit	324Taxpundit26	City Union Bank Limited	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANJUNATHA. G	ITA Nos 1120 & 1121/Chny/2019	11/03/2024	36(1)(vii) 41(1) 28(iv) 143(3) 115JB 147	2015-16 2016-17	Partly	1
114308	Taxpundit	324Taxpundit10	T V Patel Pvt Ltd	The Dy Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		G.S. KULKARNI & JITENDRA JAIN	INCOME TAX APPEAL NO.699 OF 2002	04/12/2023	147 226(3) 148	1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1993-94	Allowed	1
114295	Taxpundit	224Taxpundit173	S Uttam Chand	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		KRISHNAN RAMASAMY	W.P. No.6921 of 2022	06/11/2023	147 143 139 142 148	2013-14	Allowed	1
114293	Taxpundit	224Taxpundit171	Shopping Zone India Pvt Ltd	Additional/Joint/Deputy/Assistant	MADRAS High Court	High Court	MADRAS		Krishnan Ramasamy	W.P.No.10038 of 2022	21/11/2023	144B 148 147 142(1)	2015-16	Allowed	1
114282	Taxpundit	224Taxpundit160	ACIT	Jagananth Hemchand Jain	Delhi Tribunal	ITAT		Delhi	PRADIP KUMAR KEDIA & YOGESH KUMAR	ITA 7754 / DEL / 2018	29/02/2024	143(3) 147 148 139 149 151 153	2010-11	Dismissed	1
114273	Taxpundit	224Taxpundit151	SARASWATI PETROCHEM PVT LTD	INCOME TAX OFFICER, WARD 22(3)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 10802/2018	17/11/2023	148 147	2011-12	Allowed	1
114249	Taxpundit	224Taxpundit127	Thorapadi Urban Co-op Credit Society Limited	Income Tax Officer	MADRAS High Court	High Court	MADRAS		KRISHNAN RAMASAMY	W.P.Nos.11172, 11174, 11177 and 11180 of 2023	10/10/2023	148A(b) 147 80P(2)(d) 2(19)	2016-17	Allowed	1
114244	Taxpundit	224Taxpundit122	ACIT	BALAJI HOTELS & ENTERPRISES LTD	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANOJ KUMAR AGGARWAL	ITA 207 / CHNY / 2020	23/02/2024	31(3)(a) 251(1)(a) 147(b) 143(3) 148 153	2008-09	Dismissed	1
114242	Taxpundit	224Taxpundit120	TIRUPATI TRADING CORPORATION	ASSISTANT COMMISSIONER OF INCOME TAX....	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 15017/2022	13/10/2023	148A(d) 147 148	2016-17	Set Aside	1
114236	Taxpundit	224Taxpundit114	SHASHI MOHAN GARG	INCOME TAX OFFICER, & ANR.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 7619/2019	05/10/2023	148 147 151(2) 143(3) 139	2012-13	Allowed	1
114231	Taxpundit	224Taxpundit109	THE PR COMMISSIONER OF INCOME TAX -7	PROSPEROUS BUILDCON PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 239/2019	19/10/2023	263 148 40A(3) 147	2006-07	Dismissed	1
114216	Taxpundit	224Taxpundit94	Swiss Re Services India Pvt Ltd	Deputy Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & RAJESH S. PATIL	WRIT PETITION NO. 1323 OF 2012	13/10/2023	143 (1) 147 37 (1)	2008-09	Set Aside	1
114209	Taxpundit	224Taxpundit87	Bakhtawar Construction Co Pvt Ltd	Deputy Commissioner of Income Tax)	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & NEELA GOKHALE	WRIT PETITION NO. 1400 OF 2014	06/10/2023	50C 2(22)(a) 115-O 143 (3) 147	2008-09	Allowed	1
114207	Taxpundit	224Taxpundit85	Karnataka Bank Ltd	DCIT	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 876 / BANG / 2023	19/02/2024	14A 147 154 115JB 114A 36(1)(viia)	2016-17	Partly	1
114191	Taxpundit	224Taxpundit69	Mehsana Urban Co Operative Bank Ltd	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	ITA No.144, 145 and 146/AHD/2023	15/02/2024	36(1)(viia) 143(3) 147 148 153	2012-13 2017-18 2018-19	Allowed	1
114184	Taxpundit	224Taxpundit62	KK Leisure & Tourism International (P) Ltd	DCIT	Cochin Tribunal	ITAT		Cochin	Sanjay Arora & Manomohan Das	ITA 508 / COCH / 2023	13/02/2024	153A 132(1) 139 147 148 149 15	2008-09	Allowed	1
114179	Taxpundit	224Taxpundit57	ACIT	Ghanshyam P Hirpara	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA 2955 / AHD / 2014	09/02/2024	147 153A 132	2008-09	Dismissed	1
114177	Taxpundit	224Taxpundit55	Vaman Prestressing Co. Pvt. Ltd.	The Additional Commissioner of Income Tax - Rg 2(3), Mumbai	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & N.K. GOKHALE	WRIT PETITION NO. 947 OF 2014	15/09/2023	148 133A 36(1)(iii) 147	2003-04 2008-09	Allowed	1
114174	Taxpundit	224Taxpundit52	Pragati Pre Fab India Pvt. Ltd.	Principal Commissioner of Income Tax,	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & N. K. GOKHALE	WRIT PETITION NO.1558 OF 2022	12/09/2023	276C(2) 9(a)(ii) 147 144 156 271(1)(c)	2010-11 2011-12	Allowed	1
114169	Taxpundit	224Taxpundit47	THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1	YOGESHKUMAR SHANTILAL MEHTA	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 568 of 2023	02/09/2023	260-A 263 147 148	2012-13	Dismissed	1
114168	Taxpundit	224Taxpundit46	THE PRINCIPAL COMMISSIONER OF INCOME TAX 1	SWATIBEN BIHARILAL PAREKH	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 641 of 2023	26/09/2023	263 143(3) 147 44AD	2012-13	Dismissed	1
114167	Taxpundit	224Taxpundit45	THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1	SHREE JIVRAJ TOWNSHIP	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 513 of 2023	12/09/2023	260A 80IB(10) 147	2008-09 2010-11 2011-12	Dismissed	1
114166	Taxpundit	224Taxpundit44	PRINCIPAL COMMISSIONER OF INCOME TAX	SEASTEM LTD	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 280 of 2023	04/09/2023	147 260A 143(1) 143(3)		Dismissed	1
114158	Taxpundit	224Taxpundit36	AMITKUMAR CHANDULAL RAJANI	PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, RAJKOT-1	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/SPECIAL CIVIL APPLICATION NO. 3146 of 2022	05/09/2023	263 143(3) 147 5	2012-13	Allowed	1
114148	Taxpundit	224Taxpundit26	Saloni Prakash Kumar	Income Tax Officer	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 399/2005	05/09/2023	148A(b) 147 144B 143(3) 153C 115BBE	2018-19	Set Aside	1
114147	Taxpundit	224Taxpundit25	THE COMMISSIONER OF INCOME TAX-III	SAEED MUSTAFA SHERVANI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 399/2005	13/09/2023	148 143 (1) 147	1999-20	Dismissed	1
114138	Taxpundit	224Taxpundit16	Vijay Shankar	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	ITA 298 / RPR / 2023	05/02/2024	69A 147 15BBE	2014-15	Partly	1
114136	Taxpundit	224Taxpundit14	Vasant Traders	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 801 / SRT / 2023	05/02/2024	133(6) 144 147 148	2011-12	Allowed	1
114126	Taxpundit	224Taxpundit4	Gaurav Purohit	PCIT	Jabalpur Tribunal	ITAT		Jabalpur	S. SEETHALAKSHMI & RATHOD KAMLESH JAYANTBHAI	I.T.A. No. 40/Jodh/2021	02/02/2024	147 143(3) 263(1) 144A	2011-12	Allowed	1
114119	Taxpundit	124Taxpundit105	ACIT	Shalimar Hatcheries Limited	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Girish Agrawal	I.T .A. No. 546/KOL/2023 )	24/01/2024	35(1)(ii) 147 132 139 143(3) 153A	2012-13	Allowed	1
114117	Taxpundit	124Taxpundit103	ITO	Irunway India Pvt Ltd	Bangalore Tribunal	ITAT		Bangalore	CHANDRA POOJAR & BEENA PILLAI	ITA No.676/Bang/2023	24/01/2024	56(a)(viib) 147 148A(d) 153	2014-15	Dismissed	1
114115	Taxpundit	124Taxpundit101	MANGALAM PUBLICATIONS	COMMISSIONER OF INCOME TAX	Supreme Court	Supreme Court			UJJAL BHUYAN	CIVIL APPEAL NOS. 8599-8603 OF 2011	23/01/2024	143(3) 144 147 260A 282(2)	1990-91 1991-92 1992-93	Allowed	1
114075	Taxpundit	124Taxpundit61	Ramesh Pejathaya	Central Board of Direct Taxes	MADRAS High Court	High Court	MADRAS		C.SARAVANAN	W.P.No.19910 of 2023	08/08/2023	143(3) 147	2013-14	Allowed	1
114064	Taxpundit	124Taxpundit50	PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1	SAROJ SUDHIR KOTHARI	Supreme Court	Supreme Court			C.T. RAVIKUMAR & SANJAY KUMAR	Petition(s) for Special Leave to Appeal (C) No.4077/2023	07/08/2023	132 147 148		Dismissed	1
114032	Taxpundit	124Taxpundit18	GANESH DASS KHANNA	INCOME TAX OFFICER AND ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 11527/2022 & CM APPL. 34097/2022	10/11/2023	3(1) 147 149 151A	2003-04 2017-18	Allowed	1
114029	Taxpundit	124Taxpundit15	Commissioner of Income Tax Chennai	Chennai Port Trust	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	Tax Case (Appeal) No.405 of 2013	25/08/2022	143 (1) 147 43(6) 12AA	2003-04 2004-05 2005-06	Set Aside	1
114028	Taxpundit	124Taxpundit14	Bangabasi Collage	The Union of India & Ors.	CALCUTTA High Court	High Court	CALCUTTA		RAJARSHI BHARADWAJ	W.P.O 1044 of 2023	24/08/2023	147 274 144B 139(1) 148A(d)	2015-16	Set Aside	1
114017	Taxpundit	124Taxpundit3	Ashok Minda	ACIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & N. K. BILLAIYA	ITA 1512 / DEL / 2020	03/01/2024	119 131 133 147 144(13) 143(3)	2018-19	Allowed	1
114014	Taxpundit	1223Taxpundit67	DCIT	N Ramasamy	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANJUNATHA.G	ITA 127 / CHNY / 2019	29/12/2023	2(14) 139 147 148 149 151 153	2015-16 2016-17	Allowed	1
114008	Taxpundit	1223Taxpundit61	Dinesh Gangwal	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar	I.T .A. No. 1105/KOL/2023	26/12/2023	10(38) 68 147 148 151	2013-14	Allowed	1
113995	Taxpundit	1223Taxpundit48	PRADYOT K. MISRA	ASSISTANT COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 10470/2016 and CM APPL. 13216/2018	20/09/2023	143 147 131 151	2009-10 2010-11 2011-12	Set Aside	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring