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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
114391	Taxpundit	424Taxpundit18	IPCA LABORATORIES LTD	DCIT	Mumbai Tribunal	ITAT		Mumbai	ABY T. VARKEY & AMARJIT SINGH	ITA 882 / MUM / 2021	08/04/2024	132 153A 143(3) 115JB(6) 10AA 69C 37(1)	2011-12	Partly	1
114387	Taxpundit	424Taxpundit14	DCIT	AVAADA VENTURES PVT LTD	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & S RIFAUR RAHMAN	ITA 2749 / MUM / 2023	05/04/2024	153A 139(1) 143(3) 132 260A 15888(1)	2013-14 2014-15 2016-17 2017-18	Dismissed	1
114384	Taxpundit	424Taxpundit11	DCIT	Lumax Industries Limited	Delhi Tribunal	ITAT		Delhi	B R R KUMAR & YOGESH KUMAR U S	ITA 1846 / DEL / 2020	04/04/2024	132 143(2) 69A 292C	2018-19	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
114340	Taxpundit	324Taxpundit42	NILESH SHANTILAL TANK	DCIT	Mumbai Tribunal	ITAT		Mumbai	AMARJIT SINGH & KAVITHA RAJAGOPAL	ITA 2780 / MUM / 2023	18/03/2024	132 153A 142(1) 143(2) 139	2013-14 2014-15	Dismissed	1
114311	Taxpundit	324Taxpundit13	SHYAM SUNDER JINDAL	ASSISTANT COMMISSIONER OF INCOME TAX....	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 612/2017	13/12/2023	153A 132 271(l)(b)	2006-07	Set Aside	1
114300	Taxpundit	324Taxpundit2	PR COMMISSIONER OF INCOME TAX (CENTRAL) -1	FORUM SALES PVT LTD	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR	ITA 862/2019	01/03/2024	132 133A 260A 153A	2013-14 2014-15	Dismissed	1
114298	Taxpundit	224Taxpundit176	DCIT	WELSPUN STEEL LTD	Mumbai Tribunal	ITAT		Mumbai	BR BASKARAN & ABY T VARKEY	ITA 2169 / MUM / 2023	29/02/2024	19 28(iv) 56(2)(x)(c) 14A 143(2) 132 139(1)	2017-19	Dismissed	1
114287	Taxpundit	224Taxpundit165	PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) AHMEDABAD	HITESH ASHOK VASWANI	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & MAUNA M. BHATT	R/SPECIAL CIVIL APPLICATION NO. 11998 of 2023	02/11/2023	254(2) 132 133A 153C(1)(b) 153C	2005-06	Dismissed	1
114281	Taxpundit	224Taxpundit159	ACIT	Shanker Nebhumal Uttamchandani	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 321 / SRT / 2022	28/02/2024	69A 132 127 292C	2020-21	Dismissed	1
114265	Taxpundit	224Taxpundit143	ASHOK KUMAR AGGARWAL	ASSTT COMMISSIONER OF INCOME TAX CIRCLE-2 NEW DELHI & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 4707/2019	01/11/2023	132 234A 234B 234C	2009-10	Directions issued	1
114246	Taxpundit	224Taxpundit124	St.Antony Educational and Social Society	The Central Board of Direct Tax	MADRAS High Court	High Court	MADRAS		C.SARAVANAN	W.P.Nos.18281 & 18285 of 2022	31/10/2023	132A 56 153A/C 143(3)		Dismissed	1
114228	Taxpundit	224Taxpundit106	KAMLESH KUMAR JHA	PRINCIPAL COMMISSIONER OF INCOME TAX -15, DELHI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 12914/2023	03/10/2023	127(2) 132 127(1)		Set Aside	1
114223	Taxpundit	224Taxpundit101	ANURADHA BAKSHI	THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL NEW DELHI - 1	Delhi High Court	High Court	Delhi		SANJEEV NARULA	W.P.(C) 13844/2023 & CM APPLs. 54680-54681/2023	19/10/2023	132 263 153A 153B	2015-16 2021-22	Dismissed	1
114222	Taxpundit	224Taxpundit100	COMMR OF INCOME TAX CENTRAL-II	AMARJIT SINGH BAKSHI (HUF)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 344/2004	31/10/2023	158BC 132(4) 132	1987-88	Dismissed	1
114220	Taxpundit	224Taxpundit98	DCIT	MUKUNDA LAND DEVELOPERS PVT LIT	Chennai Tribunal	ITAT		Chennai	V. Durga Rao & Manjunatha G	ITA 642 / CHNY / 2023	21/02/2024	2(22)(e) 39(1) 132(4)	2021-22	Dismissed	1
114194	Taxpundit	224Taxpundit72	Vibhav Jain	DCIT	Chandigarh Tribunal	ITAT		Chandigarh	SANJAY GARG & VIKRAM SINGH YADAV	ITA 355 / CHANDI / 2023	16/02/2024	68 10(38) 139(1) 132(1) 143(1)	2013-14	Partly	1
114192	Taxpundit	224Taxpundit70	DCIT	Ritesh Mittal	Delhi Tribunal	ITAT		Delhi	B.R.R.KUMAR & YOGESH KUMAR U.S	ITA No.1331/Del/2022	16/02/2024	132 133A 143(3) 153A	2018-19	Dismissed	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
114170	Taxpundit	224Taxpundit48	Ashok Commercial Enterprises	Assistant Commissioner of Income Taxation Central Circle - 2(4)	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & FIRDOSH P. POONIWALLA	WRIT PETITION NO.2595 OF 2021	04/09/2023	144 142(1) 143(3) 132	2012-13	Directions issued	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
114112	Taxpundit	124Taxpundit98	Ashish Jain	ACIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP JAIN & VIKRAM SINGH YADAV	ITA 352 / CHANDI / 2023	23/01/2024	10(38) 153A 132(1) 143(1) 139(1)	2012-13	Partly	1
114095	Taxpundit	124Taxpundit81	COMMISSIONER OF INCOME TAX 14	JASJIT SINGH	Supreme Court	Supreme Court			S. RAVINDRA BHAT & ARAVIND KUMAR	CIVIL APPEAL NO............OF 2023(@ S.L.P.(C) No. 6644 of 2016)	26/09/2023	154 A 132 153(1) 153A 149 149 151		Dismissed	1
114084	Taxpundit	124Taxpundit70	DCIT	Sharp Mint Limited	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ANUBHAV SHARMA	ITA Nos.1088 to 1093/Del/2021	12/01/2024	132 133A 143(3)	2012-13 2017-18	Dismissed	1
114068	Taxpundit	124Taxpundit54	THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), SURAT	BIRJU CHHOTALAL SHAH	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & DEVAN M. DESAI	R/TAX APPEAL NO. 375 of 2023	01/08/2023	132 153A 143(2) 142(1)	2012-13	Dismissed	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
114042	Taxpundit	124Taxpundit28	ACIT	Nishant Kanodia	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA 2155 / MUM / 2023	08/01/2024	9A 250 132 133A 153A 143(2)	2013-14	Dismissed	1
114041	Taxpundit	124Taxpundit27	Aggarwal Vidya Pracharni Sabha	PCIT	Delhi Tribunal	ITAT		Delhi	M. BALAGANESH & ANUBHAV SHARMA	ITA 1308 / DEL / 2023	08/01/2024	12AB(4) 80G(5)(vi) 132 153A 127 143(3)		Allowed	1
114031	Taxpundit	124Taxpundit17	INCOME TAX OFFICER	FORTUNE VANIJYA PVT LTD	ASSAM High Court	High Court	ASSAM		SUSMITA PHUKAN KHAUND	Case No. : ITA/5/2022	14/08/2023	260A 132(1) 153C 142(1)	2011-12	Dismissed	1
114027	Taxpundit	124Taxpundit13	Agni Estates and Foundations Private Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P.No.1498 of 2022	19/09/2023	271(1)(c) 156 153A 153B 132	2011-12	Allowed	1
114021	Taxpundit	124Taxpundit7	PADMASHREE DR D Y PATIL UNIVERSITY	ACIT	Mumbai Tribunal	ITAT		Mumbai	B.R. Baskaran & Pavan Kumar Gadale	ITA 3264 / MUM / 2022	04/01/2023	132(4A) 292CC 34 132 153A 143(3)	2013-14	Allowed	1
114012	Taxpundit	1223Taxpundit65	Sushee Infra & Mining Limited	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	RAMA KANTA PANDA & K. NARASIMHA CHARY	ITA 244 / Hyd / 2022	27/12/2023	80-IA 143(3) 153A 132	2019-20	Dismissed	1
113992	Taxpundit	1223Taxpundit45	SPS Structure Ltd.	DCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP JAIN & VIKRAM SINGH YADAV	ITA 130 / CHANDI / 2023	22/12/2023	142(1) 143(3) 132 147 148(2) 250(6)	2012-13	Partly	1
113989	Taxpundit	1223Taxpundit42	ACIT	SALUJA CONSTRUCTION CO LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 62/2021	11/09/2023	68 132 143(3) 153A	2008-09	Dismissed	1
113960	Taxpundit	1223Taxpundit13	Munesh Devi	DCIT	Delhi Tribunal	ITAT		Delhi	B.R.R. KUMAR & YOGESH KUMAR U S	ITA 344 / DEL / 2019	12/12/2023	68 132 143(2) 142(1) 153C	2010-11	Allowed	1
113957	Taxpundit	1223Taxpundit10	PRINCIPAL COMMISSIONER OF INCOME TAX -CENTRAL -1	OXYGEN BUSINESS PARK PVT. LTD (FORMERLY KNOWN AS ACHVIS SOFTECH PVT. LTD.)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 680/2023	08/12/2023	132 153A 260A 143(1) 271(1)(c)		Dismissed	1
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring