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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113251	Taxpundit	523Taxpundit112	Shavva Sudheer Reddy	ACIT	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 402 / Hyd / 2022	22/05/2023	271(1)(c) 143(3) 69B 131 132	2015-16	Dismissed	1
113241	Taxpundit	523Taxpundit102	ACIT	Heritage Beverages Pvt. Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & M. BALAGANESH	ITA Nos. 2258, 2259, 2260 & 2261/Del/2018	16/05/2023	68 132(4) 153A	2011-12 2012-13 2014-15 2015-16	Dismissed	1
113237	Taxpundit	523Taxpundit98	JOVE ENTERPRISES PRIVATE LIMITED	DCIT	Amritsar Tribunal	ITAT		Amritsar	M. L. MEENA & ANIKESH BANERJEE	I.T.A. No.265/Asr/2022	15/05/2023	132(4)(A) 153C 143(3) 250(6)	2017-18	Allowed	1
113235	Taxpundit	523Taxpundit96	Sushilabai Dnaneshwar Vansale	DCIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & DIPAK P. RIPOTE	I.T.A.No.2829/PUN./2016	15/05/2023	132(4A) 158BC	1997-98 2002-03	Partly	1
113222	Taxpundit	523Taxpundit83	Ramanbhai Bavabhai Vanzara	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & Siddhartha Nautiyal	ITA 1699 / AHD / 2016	12/05/2023	131 132(4)	2010-11	Partly	1
113199	Taxpundit	523Taxpundit60	Royal Twinkle Star Club Pvt Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SANDEEP SINGH KARHAIL	ITA no.1425/Mum./2018	11/05/2023	250 132 148 194A	2013-14	Partly	1
113184	Taxpundit	523Taxpundit45	Commissioner of Income Tax, Central II, Chennai	Midas Golden Distelleries P Ltd	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	Tax Case Appeal No.97 of 2015	25/08/2021	260A 68 132 153A 143(2)	2003-04 2005-06	Allowed	1
113173	Taxpundit	523Taxpundit34	Pyramid Films International	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		MAHADEVAN & MOHAMMED SHAFFIQ	Tax Case (Appeal) No. 1976 of 2008	19/01/2022	260-A 132(4) 158BC 131	1996-97	Dismissed	1
113165	Taxpundit	523Taxpundit26	ACIT	Varun Beverages Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA No. 403 /Del/2016	08/05/2023	271AAA 132(4) 153A 14A	2012-13	Dismissed	1
113163	Taxpundit	523Taxpundit24	M G METALLOY PVT LTD	DCIT	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	I.T.A No.3693/DEL/2018	08/05/2023	143(3) 153A 143(2) 132	2014-15	Allowed	1
113147	Taxpundit	523Taxpundit8	Three C Universal Developers Pvt Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	BRR KUMAR & ASTHA CHANDRA	ITA 7579 / DEL / 2018	01/05/2023	132 153A 142(1)	2010-11	Dismissed	1
113145	Taxpundit	523Taxpundit6	RAJESH OMPRAKASH AGRAWAL	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARSHI & SANDEEP SINGH KARHAIL	TA No. 1284/MUM/2020	01/05/2023	10(38) 133A 142(1) 143(3) 153A 132	2014-15	Partly	1
113131	Taxpundit	423Taxpundit356	Praveen Kumar Pathi	Assistant Commissioner-Income tax	MADRAS High Court	High Court	MADRAS		M.SUNDAR	W.P.Nos.23474, 23477 & 23480 of 2021	28/10/2021	153C 142(1) 132	2017-18 2018-19 2019-20	Set Aside	1
113120	Taxpundit	423Taxpundit345	PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2	JPM TOOLS LTD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 358/2022 & CM APPL. 42277/2022	26/09/2022	132 (4) 133(6) 153A	2009-10 2010-11	Dismissed	1
113110	Taxpundit	423Taxpundit335	Giant Construction Company	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANISH BORAD	ITA 435 / CHNY / 2021	26/04/2023	40A(3) 132 153C 115BBE	2015-16	Dismissed	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
113036	Taxpundit	423Taxpundit261	Pr Commissioner Of Income Tax	Shri Mehndipur Balaji	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	INCOME TAX APPEAL No. - 51 of 2021	04/07/2022	153-A 132 133A 127 68		Allowed	1
113005	Taxpundit	423Taxpundit230	PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-20	SUMAN AGARWAL	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 167/2022 & CM APPL. 25301/2022	28/07/2022	132 133A 132(4) 153A	2011-12	Dismissed	1
112996	Taxpundit	423Taxpundit221	PR. COMMISSIONER OF INCOME TAX -01	C S LEASING PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 492/2022	30/11/2022	132 153C 142(1) 143(2)		Dismissed	1
112981	Taxpundit	423Taxpundit206	P.R.Ganapathy	Deputy Commissioner of Income-Tax Officer	MADRAS	High Court	MADRAS		S.VAIDYANATHAN & C.SARAVANAN	T.C.A.No.142 of 2009	29/09/2022	260-A 132	2002-03	Dismissed	1
112979	Taxpundit	423Taxpundit204	Lion Dates Impex (P) Ltd	Income Tax Settlement Commission	MADRAS	High Court	MADRAS		R. MAHADEVAN & SATHYA NARAYANA PRASAD	Writ Appeal No. 2406 of 2021	27/06/2022	44AB 132 153A 245C(1) 245D(2B)	2007-08 2008-09 2013-14	Allowed	1
112972	Taxpundit	423Taxpundit197	Commissioner of Income Tax	Maral Labs	MADRAS	High Court	MADRAS		C.SARAVANAN	W.P.Nos.24147, 24179 & 24278 of 2013	27/05/2021	245C 245D(4) 153A 132	2003 -04 2008-09	Allowed	1
112968	Taxpundit	423Taxpundit193	Agni Estates and Foundations Private Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P. Nos.35076, 13209, 13218, 13368, 35082, 35084 35086, 35088 & 35090 of 2019	17/03/2021	153A 132 132(9A) 65B	2013-14 2018-19	Dismissed	1
112959	Taxpundit	423Taxpundit184	PRINCIPAL COMMISSIONER OF INCOME TAX-20	SUMAN AGARWAL	Delhi High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 189/2022 & CM APPL.29956/2022	14/07/2022	132(1) 153A 69B 153A(1)	2010-11	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
112947	Taxpundit	423Taxpundit172	GDR FINANCE AND LEASING PRIVATE LIMITED	INCOME TAX OFFICER, WARD 10(1), NEW DELHI	Delhi High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 12040/2022&CM APPL. 35993/2022	21/12/2022	148 148A(b) 132	2016-17	Set Aside	1
112923	Taxpundit	423Taxpundit148	Lion Dates Impex (P) Ltd	Principal Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & SATHYA NARAYANA PRASAD	Writ Appeal No. 2406 of 2021	27/06/2022	44AB 132 131 153A 245C(1)	2008-09 2013-14	Allowed	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
112907	Taxpundit	423Taxpundit132	Rajeev Bansal	The Union Of India And 3 Others	Allahabad High Court	High Court	Allahabad		Sunita Agarwal & Vipin Chandra Dixit	WRIT TAX No. - 1086 of 2022	22/02/2023	148 149 (1) 132A	2013-14 2014-15 2015-16 2016-17 2017-18	Directions issued	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
112878	Taxpundit	423Taxpundit103	JITENDRA VIRWANI	PRINCIPAL COMMISSIONER OF INCOME TAX-1	BENGALURU High Court	High Court	BENGALURU		B. M. SHYAM PRASAD &	WRIT PETITION NO.17813/2021 [T-IT]	27/07/2022	10(1) 153A 132[4]	2009-10 & 2015-16	Dismissed	1
112877	Taxpundit	423Taxpundit102	JITENDRA VIRWANI	JOINT COMMISSIONER OF INCOME TAX	BENGALURU High Court	High Court	BENGALURU		P.S. DINESH KUMAR & M.G. UMA	WRIT APPEAL No.844 OF 2022 (T-IT)	21/10/2022	10 132 153-A	2009-10 2015-16 2022-23	Allowed	1
112866	Taxpundit	423Taxpundit91	Chandran Somasundaram	Principal Director of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	WP.Nos.19379, 19382, 19386, 19388, 19390, 19392, 19396, 23586, 23577	20/12/2022	132 127 153C 143(2)		Dismissed	1
112828	Taxpundit	423Taxpundit53	Subodh Agarwal	State of U.P. and others	ALLAHABAD High Court	High Court	ALLAHABAD		RAJESH BINDAL & J. J. MUNIR	WRIT TAX No. -1290 of 2022	25/01/2023	148A(b) 153A 132 132A		Dismissed	1
112786	Taxpundit	423Taxpundit11	KAMAL NATH	PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-9 AND OTHERS	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	M.A.T. NO. 40 OF 2023 (CAN NO. 01 OF 2023)	10/02/2023	127 132(1) 128 120		Dismissed	1
112739	Taxpundit	323Taxpundit280	A2Z Maintenance & Engineering Services Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	PRADIP KUMAR KEDIA & ANUBHAV SHARMA	ITA 2631 / DEL / 2018	28/03/2023	132(4) 153A 271(1)(c)	2008-09	Allowed	1
112737	Taxpundit	323Taxpundit278	Sunil Kumar Ahuja	ACIT	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA No.157/Hyd/2022	27/03/2023	132 143(3) 153A	2009-10	Partly	1
112720	Taxpundit	323Taxpundit261	Anil Jain	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P.No.640 of 2020 & WMP.No.755 of 2020 & WMP.No.15415 of 2020	23/12/2022	132 120 142 132(1A)		Allowed	1
112484	Taxpundit	323Taxpundit25	DCIT	Shivam Leisures Pvt Ltd	Amritsar Tribunal	ITAT		Amritsar	M. L. MEENA & ANIKESH BANERJEE	ITA 56 / ASR / 2015	15/03/2023	9 132 153A 143(3)	2007-08	Dismissed	1
112478	Taxpundit	323Taxpundit19	Sunil Sethi	DCIT	Delhi Tribunal	ITAT		Delhi	KUL BHARAT	ITA No. 2203/DEL/2022	10/03/2023	132(1)	2018-19	Partly	1
112473	Taxpundit	323Taxpundit14	Gurmeet Singh	DCIT	Delhi Tribunal	ITAT		Delhi	C. M. Garg & B. R. R. Kumar	ITA 5559 / DEL / 2016	07/03/2023	292C 234B 132 143(3) 153A	2006-07	Allowed	1
112470	Taxpundit	323Taxpundit11	Parvati Devi	JCIT	Allahabad Tribunal	ITAT		Allahabad	VIJAY PAL RAO & RAMIT KOCHAR	ITA No.572/ALLD/2014	07/03/2023	154 132 143(3) 250(6)	2010-11	Dismissed	1
112464	Taxpundit	323Taxpundit5	ITO	Kuntal Maheshkumar Gandhi	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & Siddhartha Nautiya	ITA No. 287/Ahd/2021	03/03/2023	153C 144 132 250	2009-10	Dismissed	1
112447	Taxpundit	223Taxpundit99	Aerens Jai Realty Pvt Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & C.M. GARG	ITA 6675 / DEL / 2017	23/02/2023	292CC 132(1) 153A	2008-09 2009-10 2010-11	Partly	1
112433	Taxpundit	223Taxpundit85	SHRI MEHNDIPUR BALAJI	PR. COMMISSIONER OF INCOME TAX (CENTRAL)	Supreme Court	Supreme Court			M.R. SHAH & C.T. RAVIKUMAR	(CIVIL) Diary No(s). 29734/2022	02/01/2023	132 153-A 143(2) 142(1)		Dismissed	1
112412	Taxpundit	223Taxpundit64	ACIT	Shashankdhar Mantri	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & MANISH BORAD	ITA 2494 / KOL / 2019	20/02/2023	132 153A 143(3)	2016-17	Dismissed	1
112405	Taxpundit	223Taxpundit57	KAMAL NATH	PCIT	Calcutta High Court	High Court	Calcutta		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	M.A.T. NO. 40 OF 2023	10/02/2023	132(1) 133A 127		Dismissed	1
112395	Taxpundit	223Taxpundit47	Neeta Nath	ACIT	Allahabad Tribunal	ITAT		Allahabad	VIJAY PAL RAO & RAMIT KOCHAR	ITA 15 / ALLD / 2018	16/02/2023	34 69 132(1) 143(2)	2013-14	Allowed	1
112388	Taxpundit	223Taxpundit40	ACIT	Vemi reddy Prabhakar Reddy	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 747 / Hyd / 2020	13/02/2023	132 2(22)(e) 153A	2011-12	Allowed	1
112371	Taxpundit	223Taxpundit23	MDLR Hotels P Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	I N.K. BILLAIYA & ASTHA CHANDRA	ITA 3076 / DEL / 2016	08/02/2023	153D 144BA 132A 288	2008-09	Allowed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring