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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
113929	Taxpundit	1123Taxpundit20	Sharda Devi Bajaj	DCIT	Delhi Tribunal	ITAT		Delhi	C.V. BHADANG & G. S. PANNU	ITA No.3006/DEL/2022	15/11/2023	153C 127	2015-16	Allowed	1
113917	Taxpundit	1123Taxpundit8	Radiant Safe Doors Pvt Ltd	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA No. 106/Ahd/2022	06/11/2023	143(3) 36(1)(va) 263 142(1) 153(3)	2017-18	Dismissed	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
113896	Taxpundit	1023Taxpundit26	ACIT	Usha Bala Agro Farms Pvt Ltd	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	I.T.A. Nos.203, 204, 205, 206 & 207/Viz/2023	19/10/2023	139(1) 153A 143(2)	2015-16 2019-20	Dismissed	1
113877	Taxpundit	1023Taxpundit7	DCIT	M G METALLOY PVT LTD	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 4462 / DEL / 2019	10/10/2023	153C	2010-11	Dismissed	1
113850	Taxpundit	923Taxpundit37	DCIT	M G METALLOY PVT LTD	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA No.4463/Del./2019, ITA No.4464/Del./2019	19/09/2023	153C	2011-12 2012-13	Dismissed	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
113834	Taxpundit	923Taxpundit21	ACIT	BANSAL CONSTRUCTION WorksWORK	Indore Tribunal	ITAT		Indore	VIJAY PAL RAO & B.M. BIYANI	ITA 182 / Ind / 2022	11/09/2023	143(3) 147 148 153A	2010-11	Dismissed	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
113823	Taxpundit	923Taxpundit10	ACIT	Kush Corporation	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 357 / SRT / 2022	05/09/2023	133A 153A 139 131	2016-17	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
113792	Taxpundit	823Taxpundit115	ACIT	Brys Resorts Pvt Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 1038 / DEL / 2022	28/08/2023	68 153D 143(2) 142(1)	2012-13 2013-14	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
113707	Taxpundit	823Taxpundit30	Siemens Limited	DCIT	Mumbai Tribunal	ITAT		Mumbai	B.R. BASKARAN & SANDEEP SINGH KARHAIL	ITA 882 / MUM / 2022, ITA no.881/Mum./2022	07/08/2023	143(3A) 144C(13) 92CA 153(1)	2015-16 2016-17	Allowed	1
113698	Taxpundit	823Taxpundit21	Bhaijee Commodities Pvt Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	I.T.A. No.7921/DEL/2019	07/08/2023	143(1) 147 148 151 153C	2010-11	Allowed	1
113691	Taxpundit	823Taxpundit14	Abhimanyu Chaturvedi	DCIT	Delhi Tribunal	ITAT		Delhi	M. BALAGANESH & ANUBHAV SHARMA	ITA No. 2486/Del/2022	03/08/2023	69A 153A 143(3)	2013-14	Allowed	1
113664	Taxpundit	723Taxpundit169	Commissioner of Income Tax, Dehradun	Uttarakhand Van Vikas Nigam	UTTARAKHAND High Court	High Court	UTTARAKHAND		Alok Singh & Servesh Kumar Gupta	Income Tax Appeal No. 37 of 2015	13/08/2015	148 150 153(3) 149 163 149 (1) (b)	2002-03 2003-04 2004-05	Dismissed	1
113645	Taxpundit	723Taxpundit150	Meetu Bansal	Deputy Commissioner of Income Tax, Central Circle, Dehradun	UTTARAKHAND High Court	High Court	UTTARAKHAND		VIPIN SANGHI & ALOK KUMAR VERMA	INCOME TAX APPEAL NO. 07 OF 2022	17/04/2023	251(2) 153A 143(3) 142(1)	2007-08	Directions issued	1
113621	Taxpundit	723Taxpundit126	PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2	ANUJ BANSAL	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 368/2023	13/07/2023	143(3) 153A 153D	2017-18	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
113607	Taxpundit	723Taxpundit112	Karthik Krishna	DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3)	KARNATAKA High Court	High Court	KARNATAKA		P.S.DINESH KUMAR & UMESH M. ADIGA	I.T.A No.447/2014	12/09/2022	260-A 153C	2007-08 2008-09	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
113568	Taxpundit	723Taxpundit73	JIYAND RAM AHUJA	PRINCIPAL COMMISSIONER OF INCOME TAX-I	Madhya Pradesh	High Court	Madhya Prades		SHEEL NAGU & MANINDER S BHATTI	WRIT PETITION No.4013 of 2022	13/06/2022	148 147 153	2013-14	Dismissed	1
113559	Taxpundit	723Taxpundit64	RAVI KUMAR VAISHYA	Income Tax Officer	Madhya Pradesh	High Court	Madhya Prades		SHEEL NAGU & DWARKA DHISH BANSAL	WP No. 9675 of 2023	27/04/2023	148 271(1)(c) 148-A(b) 149 153A	2014-15	Directions issued	1
113534	Taxpundit	723Taxpundit39	ACIT	Kerry Indev Logistics Pvt Ltd	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANJUNATHA.G	ITA No.: 3145/CHNY/2017	05/07/2023	144C 143(3) 153A	2013-14	Partly	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
113485	Taxpundit	623Taxpundit171	Ashok Kumar Agarwal	The Union of India through its Revenue Secretary North Block and 2 Others	ALLAHABAD High Court	High Court	ALLAHABAD		Naheed Ara Moonis & Saumitra Dayal Singh	WRIT TAX No. - 524 of 2021	08/10/2021	294 292 153 54GB		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
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
113409	Taxpundit	623Taxpundit95	Gupta Trademart Pvt Ltd,	Deputy Commissioner of Income Tax	RAJASTHAN High Court	High Court	RAJASTHAN		SANJEEV PRAKASH SHARMA	S.B. Civil Writ Petition No. 8677/2014	25/08/2021	245D(4) 245D(6B) 153A 153B		Partly	1
113385	Taxpundit	623Taxpundit71	ACIT	Harshit Gems Ltd.	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA No.313 & 314/SRT/2022 & CO No.09 & 10/SRT/2022	13/06/2023	143(3) 139(1) 147 143(3) 153(2) 148	2012-13 2014-15	Dismissed	1
113381	Taxpundit	623Taxpundit67	The Deputy Commissioner Of Income Tax, Central Circle, Kota	Kota Dall Mill	RAJASTHAN High Court	High Court	RAJASTHAN		AKIL KURESHI & SUDESH BANSAL	D.B. Income Tax Appeal No. 63/2019	08/02/2022	68 153A 131 133(6)		Dismissed	1
113379	Taxpundit	623Taxpundit65	Abdul Majeed Son	Income Tax Officer	RAJASTHAN High Court	High Court	RAJASTHAN		MANINDRA MOHAN SHRIVASTAVA & SHUBHA MEHTA	D.B. Civil Writ Petition No. 7853/2022	29/06/2022	148A (d) 147 149A (d) 153A	2015-16	Allowed	1
113313	Taxpundit	523Taxpundit174	Brahamputra Infrastructure Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	NARENDRA KUMAR BILLAIYA & CHALLA NAGENDRA PRASAD	ITA 4117 / DEL / 2018	31/05/2023	133(6) 143(3) 153A	2008-09 2011-12	Partly	1
113303	Taxpundit	523Taxpundit164	Kone Elevator India Private Limited	Assistant Commissioner of Income Tax	MADRAS	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	Writ Appeal No. 2344 of 2021 CMP. Nos. 14895 of 2021 and 799 of 2022	01/09/2022	92CA(1) 92CA(2) 144C 144C(2) 143 (2) 153	2013-14	Dismissed	1
113297	Taxpundit	523Taxpundit158	PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3	STC DEVELOPER PVT LTD	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	ITA 174/2021 & CM 45209/2021	15/12/2021	153C		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
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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