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Revision of Order by CIT – Section 263

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113278	Taxpundit	523Taxpundit139	Ravi Dipakbhai Shah	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T R SENTHIL KUMAR	ITA 160 / AHD / 2020	26/05/2023	143(3) 263	2014-15	Dismissed	1
113271	Taxpundit	523Taxpundit132	Chandigarh Distillers & Bottlers Pvt Ltd	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	A.D.JAIN & VIKRAM SINGH YADAV	ITA 759 / CHANDI / 2022	25/05/2023	14A 143(3) 263	2017-18	Allowed	1
113267	Taxpundit	523Taxpundit128	COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI	SHUGAN CHANDRA KOTHARI TRUST	Delhi High Court	High Court	Delhi		MANMOHAN & SUDHIR KUMAR JAIN	ITA 146/2021	02/03/2022	263 260A	2014-15	Dismissed	1
113265	Taxpundit	523Taxpundit126	Prema Rengarajan	Deputy Commissioner of Income Tax Circle-1(1)	Delhi High Court	High Court	Delhi		R.VIJAYAKUMAR	W.P.(MD)No.11230 of 2023	04/05/2023	143(3) 263	2017-18	Directions issued	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
113219	Taxpundit	523Taxpundit80	DCIT	Cheviot Company Limited	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Manish Borad	I.T .A. No. 1500/KOL/2017	12/05/2023	263 143(3) 14A	2009-10	Partly	1
113210	Taxpundit	523Taxpundit71	Principal Commissioner of Income Tax - 4	Mizpah Publishing Services Pvt. Ltd	MADRAS High Court	High Court	MADRAS		M.DURAISWAMY & R.HEMALATHA	T.C.A.No.426 of 2016	15/04/2021	10A 10B 263	2006-07	Dismissed	1
113197	Taxpundit	523Taxpundit58	Jubilant Pharmova Limited	PCIT	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & N.K CHOUDHRY	ITA No. 1071/Del/2022	11/05/2023	143(3) 263	2016-17	Dismissed	1
113183	Taxpundit	523Taxpundit44	Commissioner of Income Tax Chennai	Indian Overseas Bank	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	Tax Case Appeal No.64 of 2015	10/08/2021	260A 263(2) 143(3) 143(1)	2004-05	Dismissed	1
113125	Taxpundit	423Taxpundit350	Someshwar Vidyalaya Sevak Sahakari Pathsanstha Maryadit	PCIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & DIPAK P RIPOTE	ITA 273 / PUN / 2023	27/04/2023	263 143(3) 80IA 32(1) 142(1) 263	2017-18	Allowed	1
113115	Taxpundit	423Taxpundit340	OLYMPIA TECH PARK PRIVATE LIMITED	PCIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANISH BORAD	ITA 922/Chny/2022	27/04/2023	263 143(3) 80IA 32(1) 142(1) 263	2017-18	Dismissed	1
113093	Taxpundit	423Taxpundit318	Tamil Nadu State Marketing Corporation Ltd	Commissioner of Income tax/ Income Tax	MADRAS High Court	High Court	MADRAS		MUNISHWAR NATH BHANDARI & D BHARATHA CHAKRAVARTHY	W.P.No.21995 of 2021	21/03/2022	148 143(3) 263	2015-16	Directions issued	1
113040	Taxpundit	423Taxpundit265	PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I	TECHNO TRACOM PVT LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/67/2023	27/03/2023	263 260A 68	2009-10	Dismissed	1
113019	Taxpundit	423Taxpundit244	VIP Housing and Properties	Income Tax Appellate Tribunal - 'A' Bench	MADRAS High Court	High Court	MADRAS		R.SURESH KUMAR	W.P.No.7857 of 2022	31/03/2022	263	2016-17	Directions issued	1
113018	Taxpundit	423Taxpundit243	Taqa Neyveli Power Company Private Limited	Income Tax Appellate Tribunal - 'A' Bench	MADRAS High Court	High Court	MADRAS		R.SURESH KUMAR	Writ Petition No.5650 of 2022 and W.M.P.No.5737 of 2022	14/03/2022	263	2016-17	Directions issued	1
113014	Taxpundit	423Taxpundit239	S.Palaniappan	Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		S.VAIDYANATHAN & C.SARAVANAN	T.C.A.Nos.441 of 2010 and 175 of 2012	21/12/2022	260-A 263 143 (1)		Dismissed	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
112928	Taxpundit	423Taxpundit153	Pr. Commissioner of Income Tax-14, Mumbai	Shivshahi Punarvasan Prakalp Ltd	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & ABHAY AHUJA	INCOME TAX APPEAL NO. 397 OF 2018	05/08/2022	260-A 36(1)(vii) 143(3) 263	2006-07	Dismissed	1
112908	Taxpundit	423Taxpundit133	RAJENDRA SINGH	The UNION OF INDIA	MADHYA PRADESH High Court	High Court	MADHYA PRADES		SHEEL NAGU & VIRENDER SINGH	W.P. No.4671 of 2020	02/09/2022	264 263		Set Aside	1
112906	Taxpundit	423Taxpundit131	PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL	GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/270/2022 IA NO: GA/1/2022	13/01/2023	260A 263 80P		Dismissed	1
112895	Taxpundit	423Taxpundit120	Commissioner of Income Tax	Dhaneswar Rath Institute of Engineering & Medical Sciences	CALCUTTA High Court	High Court	CALCUTTA		MURAHARI SRI RAMAN	ITA No. 90 of 2022	14/02/2023	260A 263 143(3) 144B	2016-17	Dismissed	1
112885	Taxpundit	423Taxpundit110	Commissioner of Income Tax 7	Paville Projects Pvt Ltd	Supreme Court	Supreme Court			M.R. SHAH	CIVIL APPEAL NO. 6126 OF 2021 (@ SLP (C) NO. 13380 OF 2018)	06/04/2022	55(1)(b) 143(3) 263	2007-08	Allowed	1
112875	Taxpundit	423Taxpundit100	Himanshu Kukreja	Principal Commissioner of Income Tax, Central Circle Dehradun	UTTARAKHAND High Court	High Court	UTTARAKHAND		VIPIN SANGHI & RAMESH CHANDRA KHULBE	Tax Appeal No.48 OF 2022	27/07/2022	263 143(2) 142(1)	2016-17	Dismissed	1
112874	Taxpundit	423Taxpundit99	PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL	GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/270/2022 IA NO: GA/1/2022	13/01/2023	260A 263 143(3) 12AA	2016-17	Dismissed	1
112868	Taxpundit	423Taxpundit93	Commissioner of Income Tax	Dhaneswar Rath Institute of Engineering & Medical Sciences	CALCUTTA High Court	High Court	CALCUTTA		MURAHARI SRI RAMAN	ITA No. 90 of 2022	14/12/2023	260A 263 143(3) 12AA	2016-17	Dismissed	1
112851	Taxpundit	423Taxpundit76	PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATA	KAUSHALYA DEALERS PVT LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/72/2022 IA No. GA/1/2022	24/11/2022	260A 263 143(2) 142(1)	2015-16	Dismissed	1
112784	Taxpundit	423Taxpundit9	Gopalakrishnan Rajkumar	Principal Commissioner of Income-tax	MADRAS High Court	High Court	MADRAS		C.SARAVANAN	W.P.Nos.6367 & 6374 of 2021	22/04/2022	263 54F 139 53(c)	2011-12	Allowed	1
112768	Taxpundit	323Taxpundit309	ARICENT TECHNOLOGIES (HOLDINGS) LTD	ASSISTANT COMMISSIONER OF INCOME TAX & ANR	DELHI High Court	High Court	DELHI		VIBHU BAKHRU & AMIT MAHAJAN	W.P.(C) 13765/2022	27/02/2023	143(3) 10B 144C(13) 263	2007-08	Allowed	1
112767	Taxpundit	323Taxpundit308	Bal Krishan	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP JAIN & VIKRAM SINGH YADAV	ITA 406 / CHANDI / 202	16/03/2023	263 133A 143(3) 115BBE	2017-18	Allowed	1
112765	Taxpundit	323Taxpundit306	V Guard Industries Limited	PCIT	Cochin Tribunal	ITAT		Cochin	Sanjay Arora & Sandeep Gosain	ITA 63 / COCH / 2022	20/03/2023	263 32 115JB	2016-17	Partly	1
112760	Taxpundit	323Taxpundit301	Mula Education Society Sevakanch	PCIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & G.D. PADMAHSHALI	ITA 121 / PUN / 2023	30/03/2023	80P 263 143(3	2018-19	Allowed	1
112703	Taxpundit	323Taxpundit244	EMBASSY BRINDAVAN DEVELOPERS	COMMISSIONER OF INCOME TAX	BENGALURU High Court	High Court	BENGALURU		P.S. DINESH KUMAR & UMESH M. ADIGA	APPEAL NO. 713 OF 2017	13/09/2022	263	2008-09	Allowed	1
112699	Taxpundit	323Taxpundit240	The Commissioner of Income Tax Chennai	Ashok Leyland Limited	MADRAS High Court	High Court	MADRAS		S.VAIDYANATHAN & C.SARAVANAN	T.C.(A).No1316 OF 2009	30/11/2022	115 JA 263 143(3) 147 263	1998-99	Set Aside	1
112636	Taxpundit	323Taxpundit177	COMMISSIONER OF INCOME TAX	AMITABH BACHCHAN	Supreme Court	Supreme Court			Ranjan Gogoi & Prafulla C. Pant	CIVIL APPEAL NO.5009 OF 2016	11/05/2016	260A 263	2001-02	Allowed	1
112583	Taxpundit	323Taxpundit124	Vishal Aggarwal	PCIT	Delhi Tribunal	ITAT		Delhi	N.K.BILLAIYA & ANUBHAV SHARMA	ITA No. 803/Del/2022	20/03/2023	2(47)(v) 17(1A) 263 147	2012-13	Allowed	1
112546	Taxpundit	323Taxpundit87	Shree Hanuman Credit Souhard Sahakari Limited	PCIT	Bangalore Tribunal	ITAT		Bangalore	BEENA PILLAI & PADMAVATHY S	ITA 29 / BANG / 2023	17/03/2023	263 143(3) 142(1)	2020-21	Allowed	1
112476	Taxpundit	323Taxpundit17	Tata NYK Shipping Pte. Ltd	CIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & PRADIP KUMAR KEDIA	ITA 1067 / DEL / 2022	09/03/2023	44B 92CA(3) 142(1) 143(2) 263	2016-17	Allowed	1
112465	Taxpundit	323Taxpundit6	Pearl Tracom Pvt Ltd	PCIT	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & MANISH BORAD	ITA 495 / KOL / 2022	06/03/2023	68 263(1) 143(3) 144A 120	2012-13	Allowed	1
112462	Taxpundit	323Taxpundit3	Nibhas Sinha	ACIT	Kolkata Tribunal	ITAT		Kolkata	Manish Borad & Sonjoy Sarma	I.T.A. No. 353/Kol/2022	03/03/2023	40(b) 263 143(3)	2012-13	Allowed	1
112457	Taxpundit	223Taxpundit109	Apna Punjab Resorts Limited	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	A.D. JAIN & VIKRAM SINGH YADAV	ITA 111 / CHANDI / 2021	24/02/2023	143(3) 263 139(9) 199 142(1)	2016-17	Allowed	1
112411	Taxpundit	223Taxpundit63	Kanta Rani	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP JAIN & VIKRAM SINGH YADAV	ITA 446 / CHANDI / 2022	20/02/2023	263(1) 143(2) 142(1)	2017-18	Allowed	1
112391	Taxpundit	223Taxpundit43	Atharwa Builders and Developers	ACIT	Pune Tribunal	ITAT		Pune	R.S. SYAL & PARTHA SARATHI CHAUDHURY	ITA 636 / PUN / 2019	14/02/2023	263 80IB(10) 37(1)	2014-15	Allowed	1
112378	Taxpundit	223Taxpundit30	Mamata Devi Chopra	PCIT	Cuttack Tribunal	ITAT		Cuttack	GEORGE MATHAN & ARUN KHODPIA	ITA 82 / CTK / 2022	09/02/2023	263 119 143(3)	2017-18	Allowed	1
112365	Taxpundit	223Taxpundit17	S Krishna Murthy	ITO	Hyderabad Tribunal	ITAT		Hyderabad	R K Panda & Laliet Kumar	ITA 424 / Hyd / 2021	06/02/2023	263 119 143(2)	2015-16	Allowed	1
112340	Taxpundit	123Taxpundit85	ZS Associates India Pvt.Ltd	PCIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & DIPAK P RIPOTE	ITA 191 / PUN / 2021	27/01/2023	119 145A 263 143(3)	2016-17	Dismissed	1
112338	Taxpundit	123Taxpundit83	Surendra Babu Sabbineni	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	R K Panda & K Narasimha Chary	ITA 326 / Hyd / 2018	25/01/2023	54F 263 153 143(3)	2010-11	Dismissed	1
112322	Taxpundit	123Taxpundit67	Satya Narayan Dhoot	PCIT	Jodhpur Tribunal	ITAT		Jodhpur	B.R. Baskaran & Sandeep Gosain	ITA 49 / JODH / 2022	17/01/2023	143(3) 80IA 14A 263 80IA(5)	2017-18	Allowed	1
112315	Taxpundit	123Taxpundit60	Surinder Singh Sidhu	CIT	Jodhpur Tribunal	ITAT		Jodhpur	B.R. Baskaran & Sandeep Gosain	I.T.A. No. 34/Jodh/2021	17/01/2023	143(3) 263	2016-17	Partly	1
112308	Taxpundit	123Taxpundit53	M K S Engineering Company Pvt Ltd	PCIT	Jabalpur Tribunal	ITAT		Jabalpur	SANJAY ARORA & MANOMOHAN DAS	ITA 11 / JAB / 2021	17/01/2023	143(3) 144 147 263	2010-11	Dismissed	1
112306	Taxpundit	123Taxpundit51	Urmila Pradhan	PCIT	Cuttack Tribunal	ITAT		Cuttack	GEORGE MATHAN & ARUN KHODPIA	ITA 64 / CTK / 2022	12/01/2023	44AD 69A 115BBE 263	2017-18	Dismissed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring