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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
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
113209	Taxpundit	523Taxpundit70	S.Manoharan	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN	T.C.A.Nos.403 to 408 of 2015	22/12/2022	260A 271(1)(c) 143(3) 153(A)	2002-03	Directions issued	1
113188	Taxpundit	523Taxpundit49	K.Velusamy-Major HUF	Principal Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	Writ Appeal Nos.2208 & 2209 of 2021 & CMP.Nos. 13978 & 13981 o f 2021	06/09/2021	2(22)(e) 234A 139 153A 153C	2006-07 2012-13	Allowed	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
113175	Taxpundit	523Taxpundit36	Vellore Institute of Technology	Central Board of Direct Taxes	MADRAS High Court	High Court	MADRAS		MUNISHWAR NATH BHANDARI & P.D.AUDIKESAVALU	W.P.Nos.15019, 15024, 15559, 15564, 15567, 15954, 15960, 15964	04/02/2022	148 149 151 153 133C	2015-16 2017-18	Allowed	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
113149	Taxpundit	523Taxpundit10	Varadarajan Narayan Aiya	ITO	Bangalore Tribunal	ITAT		Bangalore	George George & Laxmi Prasad Sahu	ITA 91 / BANG / 2023	02/05/2023	269SS 271D 148 153C	2017-18	Partly	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
113130	Taxpundit	423Taxpundit355	Pfizer Healthcare India Private Limited	Joint Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	Writ Petition Nos.32699, 33751, 34174, 34389, 34568, 34743, 34817, 35272 35300, 35420, 35485, 35520 and 32703 of 2019	07/09/2020	92CA(3) 92CA(3) 92CA(3A) 153	2016-17	Allowed	1
113126	Taxpundit	423Taxpundit351	Alliance Broadcasting Private Limited	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		MOHAMMED SHAFFIQ	W.P.(MD).Nos.12212, 12213, 12214, 12215 and 12216 of 2021	24/02/2023	153C 127 144 271(1)(b) 142 (1)	2013-14 2014-15 2016-15 2017-18	Dismissed	1
113121	Taxpundit	423Taxpundit346	KAMAL NATH	DEPUTY COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 3960/2023 & CM APPL. 15433-15434/2023	28/03/2023	153C 127	2012-13 2016-17 2020-21	Directions issued	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
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
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
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
113074	Taxpundit	423Taxpundit299	A Latha	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		G.JAYACHANDRAN	Crl.O.P.No.12095 of 2019	16/06/2022	276C(2) 278E 153C	2014-2015	Directions issued	1
113062	Taxpundit	423Taxpundit287	PCIT (CENTRAL)-3, NEW DELHI	SUNWAY REALTECH PVT. LTD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 212/2022	21/07/2022	153A 153C	2008-09	Dismissed	1
113042	Taxpundit	423Taxpundit267	DCIT	Amolak Singh Bhatia	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 718 / DEL / 2021	18/04/2023	153A 153A 142(2A) 56(2)(vii)	2005-06	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
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
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
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
112953	Taxpundit	423Taxpundit178	RAJINDER KUMAR	STATE & ANR	Delhi High Court	High Court	DELHI		SURESH KUMAR KAIT	CRL.M.C. 462/2017 & CRL.M.A. 2055/2017	16/12/2022	276C (1) 276D 277 153-A 271(1) (b) 274d 245(2)	2006-07	Dismissed	1
112952	Taxpundit	423Taxpundit177	PTC INDIA LTD	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19 1, NEW DELHI & ANR	Delhi High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 17621/2022 & CM APPL. 56356-57/2022	23/12/2022	244A 153		Allowed	1
112944	Taxpundit	423Taxpundit169	AZIM PREMJI TRUSTEE COMPANY PVT LTD	DEPUTY COMMISSIONER OF INCOME TAX	BENGALURU High Court	High Court	KARNATAKA		S.R.KRISHNA KUMAR	WRIT PETITION No.15910 OF 2022(T-IT)	28/10/2022	148 153A 148A 151 148A(a)	2014-15	Partly	1
112943	Taxpundit	423Taxpundit168	COLGATE -PALMOLIVE (INDIA) LTD	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & KULDIP SINGH	ITA 1977 / MUM / 2017	11/04/2023	14A 31 80IC 92CA 115JB 143(3) 144C 153	2012-13	Partly	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
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
112881	Taxpundit	423Taxpundit106	Savithri Naidu	Asst. Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P.Nos.34213, 34214 & 34218 of 2019	16/09/2022	142(1) 153C	2015-16	Directions issued	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
112869	Taxpundit	423Taxpundit94	East Coast Consultants (India) Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	W.A.No.1420 of 2022	13/07/2022	144 153A 143(3) 220(6)	2013-14	Directions issued	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
112824	Taxpundit	423Taxpundit49	KAMAL NATH	DEPUTY COMMISSIONER OF INCOME TAX	DELHI High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 3960/2023 & CM APPL. 15433-15434/2023	28/03/2023	153C 127	2010-11	Direction issued	1
112818	Taxpundit	423Taxpundit43	DCIT	T.G. Chandrakumar	Cochin Tribunal	ITAT		Cochin	Sanjay Arora & Sandeep Gosain	ITA 67 / COCH / 2018	03/04/2023	143(3) 153C 268A	2008-09	Allowed	1
112783	Taxpundit	423Taxpundit8	GE T&D India Limited	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P.Nos.35505 & 32806 of 2019 & WMP.Nos.33231, 33232 & 36343 of 2019 & 19604 & 19946 of 2020	04/08/2022	143(3) 148 153 139 142	2012-13	Allowed	1
112753	Taxpundit	323Taxpundit294	Pr. Commissioner Of Income Tax And Another	Siddarth Gupta		High Court	ALLAHABAD		Sunita Agarwal & Chandra Kumar Rai	INCOME TAX APPEAL No. - 90 of 2022	12/12/2022	153A 143(3) 153D	2013-14 2015-16 2016-17	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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring