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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113938	Taxpundit	1123Taxpundit29	ACIT	LIZER CYLINDERS LTD	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	TA No. 7309/Del/2017, ITA No. 7282/Del/2017	23/11/2023	68 132(1) 133(6) 143(3) 153A	2011-12 2012-13	Dismissed	1
113927	Taxpundit	1123Taxpundit18	GOLDEN TULIP HOSPITALITY PRIVATE LIMITED	ACIT	Amritsar Tribunal	ITAT		Amritsar	M L MEENA ANIKESH BANERJEE	ITA 264 / ASR / 2023	10/11/2023	69B 132 142A(6)	2014-15 2019-20	Allowed	1
113914	Taxpundit	1123Taxpundit5	Standard Fiscal Markets Pvt Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA no.1469/Mum./2023	03/11/2023	68 132 153C 142(1)	2016-17	Allowed	1
113907	Taxpundit	1023Taxpundit37	PRITI MILAN MEHTA	DCIT	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & PADMAVATHY S	I.T.A. No.3177/Mum/2022	31/10/2023	68 153A 132 143(3) 90A	2008-09	Allowed	1
113884	Taxpundit	1023Taxpundit14	ACIT	DSL PROPERTIES PVT LTD	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	ITA 5946 / DEL / 2017	13/10/2023	143(3) 132 131 251	2014-15	Allowed	1
113847	Taxpundit	923Taxpundit34	Lalit Johari	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Suchitra Kamble	ITA No. 493/Ahd/2023	15/09/2023	153A 143(3) 271AAB 158BFA(2) 132	2014-15	Partly	1
113826	Taxpundit	923Taxpundit13	MSPL Limited	ACIT	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA No.371/Bang/2011	08/09/2023	132 153A 143(3)	2005-06	Partly	1
113824	Taxpundit	923Taxpundit11	PR COMMISSIONER OF INCOME TAX -CENTRAL-1	SURYA AGROTECH INFRASTRUCTURE LIMITED	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 927/2019	06/09/2023	260A 132(4) 271(1)(c) 68	2013-14 2014-15	Dismissed	1
113802	Taxpundit	823Taxpundit125	Sri Lakshmi Ammal Educational Trust	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P.No. 10707 of 2019	11/10/2022	245D(2C) 132 245D (1)	2011-12 2017-18	Set Aside	1
113798	Taxpundit	823Taxpundit121	Principal Commissioner of Income Tax	Narayan Kumar Khaitan	ORISSA High Court	High Court	ORISSA		M.S. RAMAN	I.T.A. No. 77 of 2022	14/02/2023	132 143(3) 263 292BB	2009-10 2015-16	Dismissed	1
113797	Taxpundit	823Taxpundit120	PR COMMISSIONER OF INCOME TAX	SHRI GALI JANARDHANA REDDY	KARNATAKA High Court	High Court	KARNATAKA		K.SOMASHEKAR & UMESH M ADIGA	ITA No.704 OF 2018	31/03/2023	260A 132 153C 143(3) 144	2011-12	Dismissed	1
113789	Taxpundit	823Taxpundit112	ACIT	BTL Holding Ltd	Delhi Tribunal	ITAT		Delhi	CHALLA NAGENDRA PRASAD &	ITA 9115 / DEL / 2019	25/08/2023	132 143(3) 153A 139	2007-08	Dismissed	1
113785	Taxpundit	823Taxpundit108	SUNIL KUMAR SHARMA	DEPUTY COMMISSIONER OF INCOME TAX	KARNATAKA High Court	High Court	KARNATAKA		E.S. INDIRESH	WRIT PETITION NO.9937 OF 2022 (T-IT)	12/08/2022	153C 132 127	2015-16	Set Aside	1
113770	Taxpundit	823Taxpundit93	Lakhpatrai Agarwal	Assistant Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & KAMAL KHATA	WRIT PETITION NO. 9937 OF 2022	10/02/2023	132(1) 158BC(c) 153(3) 254 143(2) 244A		Allowed	1
113758	Taxpundit	823Taxpundit81	Principal Commissioner of Income Tax-1, Bhubaneswar	Gangol Vincom Pvt Ltd Bhubaneswar	ORISSA High Court	High Court	ORISSA		M. S. RAMAN	ITA No.134 of 2018	01/02/2023	132 68 133A 153A	2008-09	Dismissed	1
113757	Taxpundit	823Taxpundit80	Principal Commissioner of Income Tax	E-City Projects Lucknow (P) Ltd	ORISSA High Court	High Court	ORISSA		R.K. PATTANAIK	ITA No.85 of 2018	05/07/2022	68 153A 132 142(1)	2012-13	Dismissed	1
113702	Taxpundit	823Taxpundit25	New Lakshmi Jewellers	Principal Commissioner of Income Tax -32	BOMBAY High Court	High Court	BOMBAY		UJJAL BHUYAN & ABHAY AHUJA	WRIT PETITION NO.2928 OF 2019	22/12/2020	132 (B) 132B 131		Directions issued	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
113611	Taxpundit	723Taxpundit116	JAGDISH TRANSPORT CORPORATION & ORS	THE UNION OF INDIA AND ORS	Supreme Court	Supreme Court			M.R. SHAH	CIVIL APPEAL NOS. 2352-2353 OF 2019	28/04/2023	132 153A 245C(1)	1998-99 2004-05	Allowed	1
113599	Taxpundit	723Taxpundit104	ASST. COMMISSIONER OF INCOME TAX	RAJESH EXPORTS LTD	Karnataka High Court	High Court	Karnataka		P.S. DINESH KUMAR & G BASAVARAJA	ITA NO.287 OF 2019	10/02/2023	260-A 132 153A	2011-12	Allowed	1
113597	Taxpundit	723Taxpundit102	DEPUTY COMMISSIONER OF INCOME-TAX	G LAKSHMI ARUNA	Karnataka High Court	High Court	Karnataka		K.SOMASHEKAR & UMESH M ADIGA	ITA No.705 OF 2018	31/03/2023	260A 132 153C 143(3) 144	2011-12	Dismissed	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
113585	Taxpundit	723Taxpundit90	SRI VARUN RAJ PILLAI	PRINCIPAL COMMISSIONER OF INCOME TAX	ASSAM High Court	High Court	ASSAM		SUDHANSHU DHULIA & KAKHETO SEMA	WRIT APPEAL No. 39 of 2020	29/10/2021	127 282 132 120		Dismissed	1
113583	Taxpundit	723Taxpundit88	JSVM PLYWOOD INDUSTRIES LTD	The UNION OF INDIA AND 3 ORS	ASSAM High Court	High Court	ASSAM		KALYAN RAI SURANA	Case No. : WP(C)/6273/2021	08/12/2021	148 148A 132A 151		Allowed	1
113569	Taxpundit	723Taxpundit74	MATHURA MERCANTILE PRIVATE LIMITED	INCOME TAX OFFICER	Madhya Pradesh	High Court	Madhya Prades		SHEEL NAGU & MANINDER S. BHATTI	WRIT PETITION NO.8905 OF 2022	26/04/2022	148-A 148 132A 151		Dismissed	1
113552	Taxpundit	723Taxpundit57	ACIT	Sharp Mint Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA No.5076/Del/2017, ITA No.5077/Del/2017, ITA No.5078/Del/2017, ITA No.5079/Del/2017	11/07/2023	80IB 132(4) 143(3)	2008-09 2009-10 2011-12 2013-14 2014-15	Dismissed	1
113489	Taxpundit	623Taxpundit175	Savesh Kumar Agarwal	The Union of India & Ors	ALLAHABAD High Court	High Court	ALLAHABAD		Sunil Ambwani & K.N. Pandey	Civil Misc. Writ Petition No.692 of 2011	25/11/2021	132A 132B 143 (3) 153 (c) 153 (B) (b)	2003-04 2009-10	Dismissed	1
113487	Taxpundit	623Taxpundit173	Indu Srivastava	Income Tax Settlement Commission	ALLAHABAD High Court	High Court	ALLAHABAD		Naheed Ara Moonis & Saumitra Dayal Singh	WRIT TAX No. - 1555 of 2018	17/09/2021	245 (D)(1) 132 131	2013-14	Allowed	1
113482	Taxpundit	623Taxpundit168	The Pr Commissioner Of Income Tax And Another	Subodh Agarwal	ALLAHABAD High Court	High Court	ALLAHABAD		Surya Prakash Kesarwani & Jayant Banerji	INCOME TAX APPEAL No. - 86 of 2022	12/12/2022	260-A 153A 153C 153D 132	2015-16	Dismissed	1
113473	Taxpundit	623Taxpundit159	Commissioner of Income Tax (Central), Jaipur	Shri Nirmal Kumar Agarwal	RAJASTHAN High Court	High Court	RAJASTHAN		K.S.JHAVERI & VIJAY KUMAR VYAS	D.B. Income Tax Appeal No. 108 / 2014	19/09/2017	132(4) 57(iii) 142A		Dismissed	1
113469	Taxpundit	623Taxpundit155	Commissioner of Income Tax (Central) Jaipur	Clarity Gold (P) Ltd	RAJASTHAN High Court	High Court	RAJASTHAN		K.S.JHAVERI & VIJAY KUMAR VYAS	D.B. Income Tax Appeal No. 125 / 2014	19/09/2017	132(4) 133A 143(3)		Allowed	1
113459	Taxpundit	623Taxpundit145	Principal Commissioner of Income Tax-Central, New Central Revenue Building, Statue Circle, Jaipur (Raj.)	Shri Ashok Kumar Agarwal, 25, Dayal Nagar, Gopal Pura Bye Pass,Jaipur	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & VIJAY KUMAR VYAS	D.B. Income Tax Appeal No. 46 / 2017	31/10/2017	2(22) 132(4) 40A (3)	2011-12	Dismissed	1
113449	Taxpundit	623Taxpundit135	Paras Mal Jain	DCIT	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH JAYANTBHAI	ITA 353 / JPR / 2022	22/06/2023	271AAB 274 275 143(3) 132	2013-14	Allowed	1
113445	Taxpundit	623Taxpundit131	The Commissioner of Income Tax, Ajmer	Shri Shankar Lal Jat	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & VIRENDRA KUMAR MATHUR	D.B. Income Tax Appeal No. 668 / 2008	30/05/2017	132(4A)		Dismissed	1
113429	Taxpundit	623Taxpundit115	Prakash Narain Gattani	Commissioner of Income Tax	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & VIJAY KUMAR VYAS	D.B. Income Tax Appeal No. 216 / 2005	10/05/2017	132(4-A)		Dismissed	1
113418	Taxpundit	623Taxpundit104	Harshvardhan Chhajed Son	Director General Of Income Tax	RAJASTHAN High Court	High Court	RAJASTHAN		SANJEEV PRAKASH SHARMA	S.B. Civil Writ Petition No. 6097/2020	07/09/2021	132 132(4) 132(1) 153A 132B	2019-20	Allowed	1
113414	Taxpundit	623Taxpundit100	Commissioner of Income Tax (Central) Jaipur	Shri Vishnu Prakash Sharma	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & VIJAY KUMAR VYAS	D.B. Income Tax Appeal No. 155 / 2014	12/09/2017	132 (4) 234A 234B 142		Dismissed	1
113412	Taxpundit	623Taxpundit98	Sanjay Singhal	The Union Of India	RAJASTHAN High Court	High Court	RAJASTHAN		MANINDRA MOHAN SHRIVASTAVA & MADAN GOPAL VYAS	D.B. Civil Writ Petition No. 1990/2022	15/02/2022	132		Dismissed	1
113392	Taxpundit	623Taxpundit78	RK POWERGEN PRIVATE LIMITED	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANJUNATHA G H	ITA No.586/Chny/2022	28/02/2023	40A(3) 132	2016-17	Dismissed	1
113375	Taxpundit	623Taxpundit61	PR COMMISSIONER OF INCOME TAX	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	143(2) 147 144 133A 132	2009-10	Dismissed	1
113365	Taxpundit	623Taxpundit51	Pr Commissioner Of Income Tax	Shri Sanjay Chhabra	RAJASTHAN High Court	High Court	RAJASTHAN		MANINDRA MOHAN SHRIVASTAVA & SAMEER JAIN	D.B. Income Tax Appeal No.22/2021	06/04/2022	132(4)		Dismissed	1
113362	Taxpundit	623Taxpundit48	Micro Marbles Private Limited	Income Tax Officer	RAJASTHAN High Court	High Court	RAJASTHAN		PANKAJ MITHAL & REKHA BORANA	D.B. Civil Writ Petition No. 13719/2021	04/01/2023	143(1) 132(4) 148	2017-18	Allowed	1
113358	Taxpundit	623Taxpundit44	Chetak Enterprises Ltd	Assistant Commissioner Of Income Tax	RAJASTHAN High Court	High Court	RAJASTHAN		MANINDRA MOHAN SHRIVASTAVA & KULDEEP MATHUR	D.B. Civil Writ Petition No. 7062/2022	20/03/2023	143(3) 44AB 115JB 148A(b) 132 133	2018-19	Dismissed	1
113293	Taxpundit	523Taxpundit154	PREM KUMAR CHOPRA	ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 46(1), NEW DELHI AND ORS.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 12104/2022	25/05/2023	148A(d) 148 143(1) 132	2015-16 2016-17	Allowed	1
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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