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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
113284	Taxpundit	523Taxpundit145	OM PARKASH	INCOME TAX OFFICER WARD 68(5) DELHI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 6901/2023 & CM Nos.26898-99/2023	22/05/2023	54B 143(2) 147	2014-15	Directions issued	1
113262	Taxpundit	523Taxpundit123	BISHAN DAS GOYAL HUF	THE PR. COMMISSIONER OF INCOME TAX-14	Delhi High Court	High Court	Delhi		VIBHU BAKHRU & AMIT MAHAJAN	W.P.(C) 2693/2019	18/05/2023	245D(1) 139 147 245C 142	2012-13 2013-14 2014-15	Dismissed	1
113257	Taxpundit	523Taxpundit118	DCIT	Babu Rajendra Prasad Vadlamudi	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	ITA 154 / VIZ / 2019	23/05/2023	133A 143(2) 147 142(1)	2011-12	Allowed	1
113255	Taxpundit	523Taxpundit116	Harminder Singh	ITO	Chandigarh Tribunal	ITAT		Chandigarh	A.D.JAIN & VIKRAM SINGH YADAV	ITAs No.2475 & 2476/Del/2022	22/05/2023	138 253(5) 147	2011-12	Allowed	1
113240	Taxpundit	523Taxpundit101	ACIT	ECI Engineering & Construction Company Ltd	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 968 / Hyd / 2016	15/05/2023	147 148 151 260A 143(3)	2006-07	Allowed	1
113234	Taxpundit	523Taxpundit95	Commissioner of Income Tax Madurai	Tuticorin Port Trust	MADRAS High Court	High Court	MADRAS		M.DURAISWAMY & T.V.THAMILSELVI	T.C.A.No.799 of 2010	03/02/2021	260A 147 12AA 12A(a) 12A 11(15)		Dismissed	1
113233	Taxpundit	523Taxpundit94	Commissioner of Income Tax, Chennai	Sri Vasavi Gold & Bullion (P) Ltd	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN	Tax Case Appeal No.428 of 2020	21/12/2020	260A 147	2009-10	Dismissed	1
113223	Taxpundit	523Taxpundit84	M.K.S.Engineering Company Pvt Ltd	PCIT	Jabalpur Tribunal	ITAT		Jabalpur	SANJAY ARORA & MANOMOHAN DAS	I.T.A. No. 11/JAB/2021	17/01/2023	143(3) 144 147 263	2010-11	Dismissed	1
113211	Taxpundit	523Taxpundit72	Palaniammal Palaniappan	Income Tax Officer	MADRAS High Court	High Court	MADRAS		S.M.SUBRAMANIAM &	WP No.12793 of 2018	26/04/2021	148 147	2011-12	Dismissed	1
113208	Taxpundit	523Taxpundit69	Pr. Commissioner of Income Tax	P.Kesarimal Jain	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN	T.C.A.No.180 of 2020	16/12/2020	260-A 147 3(a-c)	2013 -14	Directions issued	1
113206	Taxpundit	523Taxpundit67	Indian Syntans Investments Pvt. Ltd	ACIT	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH &	W.P. Nos. 12300 of 2007, 27987 of 2006 and 9353 of 2018	07/09/2020	43(1)(a) 143(1) 147	2000-01	Directions issued	1
113204	Taxpundit	523Taxpundit65	Principal Commissioner of Income Tax	Anil Kumar Jain	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN	T.C.A.No.349 of 2020	05/11/2022	260-A 147 3(a-c)	2013-14	Directions issued	1
113203	Taxpundit	523Taxpundit64	Andal Arumugam	Asst. Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & PUSHPA SATHYANARAYANA	T.C.A.No.751 of 2019	19/11/2020	260-A 147 3(a-c)	1997-98	Directions issued	1
113192	Taxpundit	523Taxpundit53	NARAYAN DEVARAJAN IYENGAR	ITO	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SINGH KARHAIL	ITA 106 / MUM / 2023	10/05/2023	147 144C(5) 142(1) 143(2)	2015-16	Partly	1
113187	Taxpundit	523Taxpundit48	Swapna Manuel	Assistant Commissioner of Income tax	MADRAS High Court	High Court	MADRAS		M.SUNDAR	W.P.No.23071 of 2021	27/10/2021	147 142(1)	2016-17	Directions issued	1
113186	Taxpundit	523Taxpundit47	Saravana Stocks Investments Pvt. Ltd	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	W.A. Nos. 2452 and 2453 of 2021	28/09/2021	142(1) 148 147 143(3)	2006-07	Allowed	1
113174	Taxpundit	523Taxpundit35	SAIF II MAURITIUS COMPANY LIMITED	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 3(1)(2) DELHI & ANR	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA & DINESH KUMAR SHARMA	W.P.(C) 4650/2022 & CM APPLs.13966-13967/2022	22/03/2022	148 147 10(38) 10(34)	2015-16 2016-17	Directions issued	1
113169	Taxpundit	523Taxpundit30	Indus Teqsite Private Ltd. (presently	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	Writ Appeal No.2259 of 2021 & CMP.Nos.14396 & 14397 of 2021	03/09/2021	147 148 143(3) 10B	2006-07	Allowed	1
113167	Taxpundit	523Taxpundit28	Deputy Commissioner of Income Tax	Daimler India Commercial Vehicles Private Ltd	MADRAS High Court	High Court	MADRAS		N.KIRUBAKARAN & P.VELMURUGAN	Writ Appeal No.1616 of 2018	19/08/2021	148 147 92 CA (1) 143(3)	2009-10	Allowed	1
113154	Taxpundit	523Taxpundit15	Globus Power Generation Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	C.M. GARG & M. BALAGANESH	ITA 6438 / DEL / 2019	03/05/2023	68 143(3) 147 148	2009-10	Allowed	1
113153	Taxpundit	523Taxpundit14	MANISH CHAND JAIN	ITO	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH	ITA 119 / JPR / 2023	03/05/2023	142(1) 143(3) 147 148	2011-12	Allowed	1
113148	Taxpundit	523Taxpundit9	Popat Yasin Abdulganibha	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA 514 / SRT / 2019	02/05/2023	142(1) 147 148	2007-08	Partly	1
113146	Taxpundit	523Taxpundit7	Rajat Kumar Majumdar	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Manish Borad	ITA 551 / KOL / 2022	01/05/2023	35(1) (ii) 147	2012-13	Dismissed	1
113128	Taxpundit	423Taxpundit353	Oasys Green Tech Private Limited	Income Tax Officer	MADRAS High Court	High Court	MADRAS		ABDUL QUDDHOSE	W.P.(MD)No.2897 of 2020	02/12/2020	144 147 194J	2012-13	Set Aside	1
113107	Taxpundit	423Taxpundit332	Usha Martin Limited	Assistant Commissioner of Inco me Tax, Central Circle	JHARKHAND High Court	High Court	JHARKHAND		Aparesh Kumar Singh & Deepak Roshan	W.P (T) No. 70 of 20 21	18/01/2021	142(1) 148 147 153 139	2013 14	Dismissed	1
113104	Taxpundit	423Taxpundit329	Sidhi Vinayak Metcom Limited	The Union of India	JHARKHAND High Court	High Court	JHARKHAND		D.N. PATEL & RATNAKER BHENGRA	W.P.(T) 565 of 2015	06/05/2015	147 148 234(B)	2010-11 2011-12	Dismissed	1
113100	Taxpundit	423Taxpundit325	Vidhyawati Khanna Trust	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & CHALLA NAGENDRA PRASAD	ITA 7884 / DEL / 2019	25/04/2023	147 143 148 161 166	2010-11	Partly	1
113099	Taxpundit	423Taxpundit324	Principal Commissioner of Income Tax	Abhisar Buildwell P Ltd	Supreme Court	Supreme Court			M.R. SHAH & SUDHANSHU DHULIA	CIVIL APPEAL NO. 6580 OF 2021	24/04/2023	2(45) 132 153A 139 147 142 131 133 133A 285BA		Dismissed	1
113086	Taxpundit	423Taxpundit311	Alkem Laboratories Limited	Principal Commissioner of Income Tax-1	PATNA High Court	High Court	PATNA		JITENDRA KUMAR &	Civil Writ Jurisdiction Case No.8343 of 2022	28/03/2023	147 148 153 148A(b)	2018-19	Allowed	1
113080	Taxpundit	423Taxpundit305	Sadhna Tolasariya	Income Tax Officer	MADRAS High Court	High Court	MADRAS		S.M.SUBRAMANIAM	WP Nos.13425, 13431, 13432 and 11399 of 2018	26/04/2021	148 27 147	2011-2012	Dismissed	1
113078	Taxpundit	423Taxpundit303	Rajesh Gupta	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		R.SURESH KUMAR	Petition No.8356 of 2022	06/04/2022	147 149 148 153(2)	2011-12	Dismissed	1
113076	Taxpundit	423Taxpundit301	Parveen Amin Bhathara	Income Tax Officer	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & SATHYA NARAYANA PRASAD	Appeal No. 1795 of 2021	27/06/2022	148 149 147	2017-2018	Allowed	1
113041	Taxpundit	423Taxpundit266	Vikas Gupta	The Union Of India And 3 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Chandra Kumar Rai	WRIT TAX No. - 554 of 2022	08/09/2022	147 148 151	2015-16	Dismissed	1
113033	Taxpundit	423Taxpundit258	Rochana Agarwal C/o Ved Prakash Agarwal, Old Galla Mandi, Lakhimpur Kheri	Assistant Commissioner Of Income Tax, Sitapur And Others	Allahabad High Court	High Court	Allahabad		Devendra Kumar Upadhyaya & Subhash Vidyarthi	WRIT TAX No. - 37 of 2022	28/03/2022	147 148 133 133 (6)	2015-16	Dismissed	1
113032	Taxpundit	423Taxpundit257	Prakhar Tandon	Assessing Officer, Ward No.1(3)(5), Kanpur And 2 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 379 of 2022	06/05/2022	148 147 143 (1) 69	2013-14	Allowed	1
113026	Taxpundit	423Taxpundit251	Harish Chandra Bhati	Principal Commissioner Of Income Tax Noida And 2 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 465 of 2022	19/05/2022	144 B 147 119 119 264		Directions issued	1
113023	Taxpundit	423Taxpundit248	Desh Raj Udyog	Income Tax Officer, Ward-1 (2), Ghaziabad	Allahabad High Court	High Court	Allahabad		R.K. Agrawal & S.K. Gupta	Civil Misc. Writ Petition No. 31 of 2005	25/08/2009	148 147 143 (1)	2001-02 2002-03	Dismissed	1
113021	Taxpundit	423Taxpundit246	S R Cold Storage	The Union Of India And 3 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 723 of 2022	11/08/2022	151 147 148 144B 271AAC(1)		Allowed	1
113011	Taxpundit	423Taxpundit236	Bengal Tiger Line (India) Private Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		R.SURESH KUMAR	W.P.Nos.5597 & 5609 of 2022	16/03/2022	148 147 143(3)	2013-14 2015-16	Dismissed	1
113007	Taxpundit	423Taxpundit232	VODAFONE MAURITIUS LIMITED	ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE INTERNATIONAL-TAX 3(1)(1), DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & MINI PUSHKARNA	W.P.(C) 12600/2022 & CM Nos.38193-94/2022	08/12/2022	147 148	2016-17	Direction issued	1
112999	Taxpundit	423Taxpundit224	PR. COMMISSIONER OF INCOME TAX-8	PRABHU DAYAL AGGARWAL	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 1374/2018	09/12/2022	147 148 143(3) 147	2009-10	Dismissed	1
112988	Taxpundit	423Taxpundit213	AFSHA TALWAR	The UNION OF INDIA THROUGH DEPARTNMENT OF REVENUE & ORS	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 10963/2022 & CM APPLs.32019-32020/2022	22/07/2022	143(3) 147 156 144B(7)(ii) 246A	2016-17 2017-18	Direction issued	1
112980	Taxpundit	423Taxpundit205	Mathew Cherian	Assistant Commissioner of Income Tax	MADRAS	High Court	MADRAS		ANITA SUMANTH	W.P.Nos.12692, 14810, 14829, 14833, 15384, 19632, 19634, 19637, 14515	01/09/2022	148A(d) 147 148	2018-19	Allowed	1
112962	Taxpundit	423Taxpundit187	COMMISSIONER OF INCOME TAX-VI, NEW DELHI	USHA INTERNATIONAL LIMITED	Delhi High Court	High Court	DELHI		SANJIV KHANNA & R.V. EASWAR	I.T.A. NO. 2026/2010	21/09/2012	114 (e) 147 153 139 143(3)		Directions issued	1
112957	Taxpundit	423Taxpundit182	PR. COMMISSIONER OF INCOME TAX-7	SATKAR INFRASTRUCTURE (P) LTD	Delhi High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 386/2022 & CM APPLs.43641-43642/2022	10/10/2022	68 143(3) 147 263	2012-13	Dismissed	1
112955	Taxpundit	423Taxpundit180	PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2	S G PORTFOLIO PVT LTD	Delhi High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 107/2023 & CM APPL. 8189/2023	20/02/2023	133A 132 139(1) 153C 147	2009-10	Dismissed	1
112917	Taxpundit	423Taxpundit142	Mansarovar Commercial Pvt Ltd	Commissioner of Income Tax, Delhi	Supreme Court	Supreme Court			M.R.SHAH	CIVIL APPEAL NO. 5769 OF 2022	10/04/2023	6(3) 132(5) 148 271(1)(a) 2(35)(a) 147 142(1) 143(2)	1987-88 1988-89 1989-90	Dismissed	1
112900	Taxpundit	423Taxpundit125	Vedanta Resources Ltd	Asst. Commissioner of Income Tax	CALCUTTA High Court	High Court	CALCUTTA		M.S. RAMAN	W.P.(C) Nos. 6372, 6375, 6377, 6378 and 6395 of 2022	09/02/2023	147 148 127 201(1)/1A	2013-14 2014-15 2015-16 2016-17 2017-18	Allowed	1
112884	Taxpundit	423Taxpundit109	Income Tax Officer	Vikram Sujitkumar Bhatia	Supreme Court	Supreme Court			M.R. SHAH	CIVIL APPEAL NO. 911 OF 2022 (@ SLP (C) NO. 29096 OF 2019)	06/04/2022	132 153C 139 147 148 149 151 153	2012-13	Allowed	1
112871	Taxpundit	423Taxpundit96	ELLATHKANDI KHALEEL AHAMMAD	The UNION OF INDIA	KERALA High Court	High Court	KERALA		N.NAGARESH	WP(C) NO. 13513 OF 2022	04/07/2022	271C 147 143(2) 148	2013-14	Set Aside	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring