Block Assessment

Select Publication:

Citation:

Appellant:

Respondent:

Court:

Select Authority:

Select High Court:

Select Tribunal:

Justice:

Appeal No:

Date:

Section:

Asstt Year:

Select Favouring:

S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
114402	Taxpundit	424Taxpundit29	SAKSHAM COMMODITIES LIMITED	INCOME TAX OFFICER WARD 22(1), DELHI & ANR	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	W.P.(C) 1459/2024 & CM APPL 6031/2024	11/04/2024	153C 139(1) 158BD 143(1)	2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21	Allowed	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
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
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
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
113769	Taxpundit	823Taxpundit92	Kamal Nayan Singh	Dy Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Acting Chief & Deepak Roshan	Tax Appeal No. 35 of 2020	02/02/2023	254 (2) 158 BC 158 BB	1996-97 2002-03	Allowed	1
113659	Taxpundit	723Taxpundit164	Dr Ajay Magan	Dy Commissioner of Income Tax	UTTARAKHAND High Court	High Court	UTTARAKHAND		V.K. Bist	Writ Petition (M/S) No. 3272 of 2016	07/12/2016	179 158BC 143(3) 264 364		Directions issued	1
113600	Taxpundit	723Taxpundit105	RINKU CHAKRABORTHY	DEPUTY COMMISSIONER OF INCOME TAX	Karnataka High Court	High Court	Karnataka		P.S.DINESH KUMAR & G BASAVARAJA	INCOME TAX APPEAL NO. 445 OF 2018	09/01/2023	260-A 2(22)(e) 158BC 147	1995-96	Allowed	1
113446	Taxpundit	623Taxpundit132	The Commissioner Of Income Tax	Tara Chand Banasia	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & VIRENDRA KUMAR MATHUR	D.B. Income Tax Appeal No. 813 / 2008	24/05/2017	158BE 142(2A) 2(12a)		Dismissed	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
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
112819	Taxpundit	423Taxpundit44	Gautam Chadha (Late)	ACIT	DELHI Tribunal	ITAT		DELHI	N.K. CHOUDHRY & B.R.R. KUMAR	ITA No. 5785/Del/2016	03/04/2023	158A(1) 256 257 261	2012-13	Dismissed	1
112724	Taxpundit	323Taxpundit265	PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA	COSMAT TRADERS PVT LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/78/2022 IA No.GA/2/2022	15/11/2022	143(2) 158BC 292BB	2012-13	Dismissed	1
112300	Taxpundit	123Taxpundit45	K L Swamy	Commissioner of Income Tax & Anr	Supreme Court	Supreme Court			M.R.SHAH	CIVIL APPEAL NO. 3704 OF 2012	13/01/2023	113 158BD 158BFA(1) 234A		Partly	1
112133	Taxpundit	2211Taxpundit70	DCIT	Surendra Kumar Agarwal(HUF)	Guwahati Tribunal	ITAT		Guwahati	MANISH BORAD & SONJOY SARMA	ITA 201 / GTY / 2019	22/11/2022	263 143(3) 158BD	2007-08	Dismissed	1
112105	Taxpundit	2211Taxpundit42	PCIT	PGF LTD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 528/2019	14/11/2022	32 153A 158BI	2000-01 2003-04	Dismissed	1
111656	Taxpundit	226Taxpundit21	EY Global Services Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA No.7017,7018,7019,7020/Del./2019	01/06/2022	158A	2012-13 2013-14 2014-15	Allowed	1
111525	Taxpundit	225Taxpundit5	Asha Agrawal & ANR.	Asst. Commissioner of Income Tax	Allahabad Tribunal	ITAT		Allahabad	SHRIVIJAY PAL RAO & RAMIT KOCHAR	ITA 128 / ALLD / 2017	29/04/2022	143(2) 158BC(a) 132(1)		Partly	1
111435	Taxpundit	222Taxpundit7	L&T Hochtief Seabird Joint Venture	Dy. Commissioner of Income Tax	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA No. 669/Mum/2010	15/02/2022	234B 158A 158A (1)	2006-07	Assessee	1
111350	Taxpundit	1021Taxpundit1150	Modtech Industries	DCIT	Tribunal Delhi	ITAT		Delhi	AMIT SHUKLA JM & PRASHANT MAHARISHI AM	I.T.As. No.8045/DEL/2019	13/10/2021	132(1) 153C 153A 153 158BD	2015-16	Assessee	1
111072	Taxpundit	1021Taxpundit872	DCIT	Frost Falcon Distilleries Ltd.	Tribunal Delhi	ITAT		Delhi	ANIL CHATURVEDI AM & SANJAY GARG JM	ITA No.7713/Del/2018	07/10/2021	158BB 158BH 153A	2008-09	Assessee	1
110898	Taxpundit	1021Taxpundit698	Punnie BKO	ACIT	Tribunal Chandigarh	ITAT		Chandigarh	ANNAPURNA GUPTA AM & R.L.NEGI JM	ITSS(A) No.1/Chd/2018	30/09/2021	11 147 148 127 158BFA(2) 158BD 153A 263 292B	1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99	Partly	1
110805	Taxpundit	1021Taxpundit605	Mohan Manoj Dhupelia	DCIT	Tribunal Mumbai	ITAT		Mumbai	MAHAVIR SINGH VP	ITA No. 4202/Mum/2019	30/09/2021	5(2) 6(4) 147 158A(1)	2014-15	Statistical Purpose	1
110270	Taxpundit	1021Taxpundit70	State Bank of Patiala	ITO	Tribunal Amritsar	ITAT		Amritsar	LALIET KUMAR JM & DR. MITHA LAL MEENA AM	I.T.A Nos. 450 to 453/ASR/2018	24/09/2021	201(1) 197 191 158A 10(23C)(vi) 12AA	2013-14 2014-15 2015-16 2016-17	Statistical Purpose	1
109469	Taxpundit	921Taxpundit1013	Kuber Products P Ltd	ACIT	Tribunal Delhi	ITAT		Delhi	SUDHANSHU SRIVASTAVA JM & PRASHANT MAHARISHI AM	ITA No. 1123 & 1124/Del/2019	13/09/2021	153C 68 132(4) 260A 153A 158BB(1)	2012-13 2013-14	Assessee	1
109291	Taxpundit	921Taxpundit835	Bhola Singh Thakur	ITO	Tribunal Indore	ITAT		Indore	RAJPAL YADAV VP & MANISH BORAD AM	ITA No.823/Ind/2018	09/08/2021	292BB 68 158BC(a)	2010-11	Assessee	1
109258	Taxpundit	921Taxpundit802	Navin Jain	DCIT	Tribunal Lucknow	ITAT		Lucknow	A. D. JAIN VP & T. S. KAPOOR AM	I.T.(SS)A. Nos.639 to 641/Lkw/2019	03/08/2021	153D 153A 153C 153B 158BG 144BA	2015-16 2016-17 2017-18	Partly	1
109105	Taxpundit	921Taxpundit649	Nandi Hills Hotels & Resorts Ltd.	ACIT	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & B.R. BASKARAN AM	IT(SS)A No.1/Bang/2016	08/09/2021	113 158BD 158BC 163 154	1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01	Assessee	1
108540	Taxpundit	921Taxpundit84	P. Ranga Reddy (HUF)	ACIT	Tribunal Hyderabad	ITAT		Hyderabad	S.S. GODARA JM & L. P. SAHU AM	ITA No. 377/Hyd/16	27/08/2021	148 147 158BD 2(14)	1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Partly	1
107981	Taxpundit	821Taxpundit777	Navin Jain	DCIT	Tribunal Lucknow	ITAT		Lucknow	A. D. JAIN VP & T. S. KAPOOR AM	I.T.(SS)A. Nos.639 to 641/Lkw/2019	03/08/2021	153D 153A 153C 153B 158BG 144BA	2015-16 2016-17 2017-18	Partly	1
107813	Taxpundit	821Taxpundit609	ACIT	Vision Town Planners Pvt. Ltd.	Tribunal Delhi	ITAT		Delhi	AMIT SHUKLA JM & PRASHANT MAHARISHI AM	I.T.A. No.4460/DEL/2014	13/08/2021	132 153C 153A 158BD 132(4A)(i) 292C(1)(i)	2010-11	Assessee	1
107737	Taxpundit	821Taxpundit533	Sequence Estate Pvt. Ltd.	DCIT	Tribunal Delhi	ITAT		Delhi	N.K. BILLAIYA AM & MADHUMITA ROY JM	I.T(SS)A. No.1/Del/2017	11/08/2021	158BFA(2)	1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Statistical Purpose	1
107610	Taxpundit	821Taxpundit406	IBM India Private Limited	DCIT	Tribunal Bangalore	ITAT		Bangalore	Chandra Poojari, AM & George George K, JM	IT(IT)A No.372/Bang/2016	05/08/2021	158A(5) 9(1)(vi)	2014-15	Assessee	1
106936	Taxpundit	721Taxpundit1449	Romesh Sharma	DCIT	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & AMIT SHUKLA JM	I.T. (S.S).A.No.2/Del./2017	27/07/2021	132(1) 220(2) 276C(2) 158BC 131 144	1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Statistical Purpose	1
106754	Taxpundit	721Taxpundit1267	ACIT	Everglades	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & B. R. BASKARAN AM	ITA No.347/Bang/2012	23/07/2021	132 153C 158BD 153A 132	2007-08	Revenue	1
106219	Taxpundit	721Taxpundit732	ACIT	K.K. Jerath	Tribunal Chandigarh	ITAT		Chandigarh	N.K. SAINI VP & R.L NEGI JM	ITSS/74/CHD/2004	08/07/2021	132 69 131 47A(1) 91 92 158BC 132A 55A 158BB	1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97	Assessee	1
106070	Taxpundit	721Taxpundit583	Skytone Capital Services Ltd.	ACIT	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & SUDHANSHU SRIVASTAVA JM	IT(SS)A No.145/Del/2007	08/07/2021	158BD 69C 132 132A	1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96	Assessee	1
105733	Taxpundit	721Taxpundit246	Pravinkumar Valjibhai Pujara HUF	ITO	Tribunal Ahmedabad	ITAT		Ahmedabad	RAJPAL YADAV VP & WASEEM AHMED AM	ITA No. 142/AHD/2016	28/06/2021	69 158BD 158BC	2011-12	Partly	1
105590	Taxpundit	721Taxpundit103	ACIT	Sri Harmahender Singh Bagga	Tribunal Hyderabad	ITAT		Hyderabad	S.S.GODARA JM & LAXMI PRASAD SAHU AM	IT(SS)A No. 69/Hyd/05	28/06/2021	158BC	1996-97 1997-98 1998-99 1999-00 2000-01 2001-02	Partly	1
105518	Taxpundit	721Taxpundit31	ACIT	Sanjeev Goyal	Tribunal Delhi	ITAT		Delhi	O.P. KANT AM & KULDIP SINGH JM	IT(SS)A No.81/Del/2004	28/06/2021	132(1) 158BC 253(2) 154 132(4A)	1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Statistical Purpose	1
105474	Taxpundit	621Taxpundit881	The City and Industrial Development Corporation of Maharashtra Ltd	PCIT	Tribunal Mumbai	ITAT		Mumbai	PRAMOD KUMAR VP & RAVISH SOOD JM	ITA No. 795/Mum/2021	28/06/2021	153 129 10 158A 245C 245D 245R	2016-17	Assessee	1
105473	Taxpundit	621Taxpundit880	Piramal Investment Opportunities Fund	PCIT	Tribunal Mumbai	ITAT		Mumbai	PRAMOD KUMAR VP & RAVISH SOOD JM	ITA No. 700/Mum/2021	28/06/2021	153 129 10 158A 245C 245D 245R	2015-16	Assessee	1
105085	Taxpundit	621Taxpundit492	Banwari Lal Sharma	ITO	Tribunal Jaipur	ITAT		Jaipur	SANDEEP GOSAIN, JM & VIKRAM SINGH YADAV, AM	ITA Nos. 475/JP/2019	14/06/2021	160 50C 292BB 158BC 161 162 147 50C(2)(a)	2008-09	None	1
105084	Taxpundit	621Taxpundit491	Banwari Lal Sharma	ITO	Tribunal Jaipur	ITAT		Jaipur	SANDEEP GOSAIN, JM & VIKRAM SINGH YADAV, AM	ITA Nos. 475/JP/2019	14/06/2021	160 50C 292BB 158BC 161 162 147 50C(2)(a)	2008-09	None	1
104782	Taxpundit	621Taxpundit190	Dheeraj Thakran	ITO	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & SUCHITRA KAMBLE JM	ITA No.2761/Del/2016	28/05/2021	158BC 144 80C 24 194A(a)	2011-12	Partly	1
104425	ITR_ITAT	(2020) 59 CCH 0507 ChdTrib (2020) 208 TTJ 1156 (Chd) : (2020) 83 ITR (Trib) 0194 (Chandigarh)	Smt. Shobha Rani And Anr. (Legal Heir Late Shripremparkash, C/O M/S Parkashkaryana Store)	Assistant Commissioner Of Income Tax	ITAT CHANDIGARH	ITAT		Chandigarh	SANJAY GARG, JM. & SMT. ANNAPURNA GUPTA, AM.	IT(SS) No(s). 2/CHD/2016 & 3/CHD/2016	06/08/2020	132 132A 143(3) 147 148 158BC 158BD 158BE(1)(b) 158BFA 250(6)	1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99		1
104390	ITR_ITAT	(2020) 60 CCH 0347 PuneTrib (2020) 83 ITR (Trib) 0032 (Pune)	Deputy Commissioner Of Income Tax	M/S. Marigold Premises Pvt. Ltd.	ITAT PUNE	ITAT		Pune	P.M. JAGTAP, VP. KZ & PARTHA SARATHI CHAUDHURY, JM.	ITA No.1874/PUN/2017	25/09/2020	80IA(4) 80IA(4)(iii) 143(3) 158A(1)	2012-13		1
104231	ITR	(2020) 109 CCH 0232 KarHC (2021) 430 ITR 0070 (Karn)	Commissioner Of Income Tax And Anr.	H.E. Panduranga	HIGH COURT OF KARNATAKA	High Court	Karnataka		ALOK ARADHE & H.T.NARENDRA PRASAD, JJ.	I.T.A. NO.211 OF 2013	08/09/2020	132 143(3) 147 158BA 260A	1996-97		1
104174	ITR	(2020) 109 CCH 0166 ChenHC (2021) 197 DTR 0099 (Mad) : (2020) 429 ITR 0186 (Mad)	Principal Commissioner Of Income Tax	Rakesh Sarin	HIGH COURT OF MADRAS	High Court	Madras		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN, JJ.	T.C.A.Nos.1060 of 2019; 18 and 72 to 78 of 2020	16/10/2020	131 132 133A 139 143(3 143(3) 153BC 158BB 158BH 260A	2003-04		1
104170	ITR	(2020) 108 CCH 0173 KolHC (2020) 429 ITR 0143 (Cal)	Principal Commissioner Of Income Tax-7, Bengaluru	Income Tax, Settlement Commission (I.T. & W.T.)	HIGH COURT OF CALCUTTA	High Court	Calcutta		DEBANGSU BASAK, J.	W.P. No. 849 of 2010	17/06/2020	2(47)(ii) 4(3) 45 45E 47 47(ii) 47(iii) 47(iv) 48 55(2)(a) 158BB 256(1)	2004-05		1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring