Revision of Order by CIT – Section 263

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
114400	Taxpundit	424Taxpundit27	Sterling Associates	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U S	ITA No. 2105/Del/2019	10/04/2024	263 115BBE 68 92CA 143(3) 147	2015-16	Allowed	1
114350	Taxpundit	324Taxpundit52	Sampark management Cousultancy LLP	PCIT	Delhi Tribunal	ITAT		Delhi	BRR KUMAR & ASTHA CHANDRA	ITA No. 1879/Del/2023	22/03/2024	263 115BBDA 143(3)	2017-18	Allowed	1
114344	Taxpundit	324Taxpundit46	PR. COMMISSIONER OF INCOME TAX DELHI-7	PARAMOUNT PROPBUILD PVT LTD	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR	ITA 247/2023	19/03/2024	14A 263 143(2) 92-CA	2016-17	Allowed	1
114337	Taxpundit	324Taxpundit39	Jain Carrying Corporation	PCIT	Jodhpur Tribunal	ITAT		Jodhpur	S. SEETHALAKSHMI & RATHOD KAMLESH JAYANTBHAI	I.T.A. No.134/Jodh/2018	18/03/2024	143(2) 263	2013-14	Allowed	1
114319	Taxpundit	324Taxpundit21	Britannia Industries Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	I.T.A. No. 462/KOL/2023	06/03/2024	35(1)(i) 139(1) 43(3) 263	2018-19	Allowed	1
114309	Taxpundit	324Taxpundit11	SAHU EXPORTS	ASST COMMISSIONER OF INCOME TAX & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 13883/2018	21/12/2023	143(2) 263 92-CA	2011-12	Set Aside	1
114301	Taxpundit	324Taxpundit3	PR COMMISSIONER OF INCOME TAX -2 DELHI	CLIX FINANCE INDIA PVT LTD	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR	ITA 1428/2018	01/03/2024	143(2) 263 92-CA	2002-03	Dismissed	1
114262	Taxpundit	224Taxpundit140	BAJAJ HOUSING FINANCE LIMITED	PCIT	Pune Tribunal	ITAT		Pune	S.S.GODARA & DIPAK P RIPOTE	ITA 564 / PUN / 2023	26/02/2024	143(3) 263 36(1)(viia)	2018-19	Allowed	1
114260	Taxpundit	224Taxpundit138	Ropar District Co-operative Union Limited	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEPJAIN & VIKRAM SINGH YADAV	ITA Nos. 360/CHD/2023	23/02/2024	143(3) 263 269UA	2018-19	Allowed	1
114231	Taxpundit	224Taxpundit109	THE PR COMMISSIONER OF INCOME TAX -7	PROSPEROUS BUILDCON PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 239/2019	19/10/2023	263 148 40A(3) 147	2006-07	Dismissed	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
114219	Taxpundit	224Taxpundit97	Shree Society	ITO	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	I.T.A.No.271/Viz/2023	20/02/2024	143(3) 263 36(1)(va)	2017-18	Allowed	1
114213	Taxpundit	224Taxpundit91	THE PRINCIPAL COMMISSIONER OF INCOME TAX 1	RAMCHANDRA DAHYABHAI NARROW FAB PVT LTD	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & MAUNA M. BHATT	R/TAX APPEAL NO. 673 of 2023	09/10/2023	260A 143(3) 263 133(6)	2014-15	Dismissed	1
114208	Taxpundit	224Taxpundit86	Manuj Jain HUF	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP JAIN & VIKRAM SINGH YADAV	ITA NO. 392/Chd/2022	19/02/2024	143(2) 142(1) 263(1) 40A(3)	2017-18	Allowed	1
114188	Taxpundit	224Taxpundit66	DCIT	Dolphin Laboratories Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA 1297 / AHD / 2014	14/02/2024	48 50 36(1)(va) 143(3) 263	2004-05	Dismissed	1
114169	Taxpundit	224Taxpundit47	THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1	YOGESHKUMAR SHANTILAL MEHTA	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 568 of 2023	02/09/2023	260-A 263 147 148	2012-13	Dismissed	1
114168	Taxpundit	224Taxpundit46	THE PRINCIPAL COMMISSIONER OF INCOME TAX 1	SWATIBEN BIHARILAL PAREKH	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 641 of 2023	26/09/2023	263 143(3) 147 44AD	2012-13	Dismissed	1
114162	Taxpundit	224Taxpundit40	THE PR. COMMISSIONER OF INCOME TAX , VADODARA 1	KUMARI NALINI SURRENDRABHAI PATEL C/O RAMESH G. DESAI	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 478 of 2023	04/09/2023	260A 263 268A		Dismissed	1
114158	Taxpundit	224Taxpundit36	AMITKUMAR CHANDULAL RAJANI	PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, RAJKOT-1	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/SPECIAL CIVIL APPLICATION NO. 3146 of 2022	05/09/2023	263 143(3) 147 5	2012-13	Allowed	1
114150	Taxpundit	224Taxpundit28	Lambda Therapeutic Research Ltd	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	W.P.No.22792 of 2023	07/02/2024	263 143(3) 10(34) 10(34) 115BBD	2018-19	Allowed	1
114126	Taxpundit	224Taxpundit4	Gaurav Purohit	PCIT	Jabalpur Tribunal	ITAT		Jabalpur	S. SEETHALAKSHMI & RATHOD KAMLESH JAYANTBHAI	I.T.A. No. 40/Jodh/2021	02/02/2024	147 143(3) 263(1) 144A	2011-12	Allowed	1
114125	Taxpundit	224Taxpundit3	ANNAPURNA GUPTA	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R. SENTHIL KUMAR	ITA No. 909/Ahd/2019	02/02/2024	43B(d) 263 139(1) 143(3)	2013-14	Allowed	1
114116	Taxpundit	124Taxpundit102	Tiki Tar Industries Baroda Ltd	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R. SENTHIL KUMAR	ITA No.166/Ahd/2020	24/01/2024	263 253(5) 52(2)(viib) 143(3)	2014-15	Allowed	1
114093	Taxpundit	124Taxpundit79	Venerable Advertising Pvt Ltd	PCIT	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Manish Borad	ITA 459 / KOL / 2023	16/01/2024	94(7) 263 143(3) 10(38)	2018-19	Allowed	1
114089	Taxpundit	124Taxpundit75	PR. COMMISSIONER OF INCOME TAX- 18	WIG INVESTMENT	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 169/2020	15/01/2024	263 143(3) 2(22)(e) 150(1)	2006-07	Dismissed	1
114087	Taxpundit	124Taxpundit73	The Jagadhri Co-operative Marketing Cum Processing Society Ltd	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP & VIKRAM SINGH YADAV	ITA NO. 210/CHD/2023	12/01/2024	263 80P 139(1) 143(3) 142(1)	2018-19	Allowed	1
114082	Taxpundit	124Taxpundit68	COMSTAR MAURITIUS LIMITED	CIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA No. 1529/Mum/2023	11/01/2024	143(3) 263 197	2018-19	Allowed	1
114074	Taxpundit	124Taxpundit60	Peoples Forum	Commissioner of Income Tax	Calcutta High Court	High Court	Calcutta		ARINDAM SINHA & G. SATAPATHY	ITA No.62 of 2022	04/08/2023	263 260A 2(24)(iia) 115-BBC	2016-17	Allowed	1
114071	Taxpundit	124Taxpundit57	MUTHOOT CREDITS & INVESTMENTSGROUND FLOOR NORTH	THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE-1 (2)	KERALA High Court	High Court	KERALA		A.K.JAYASANKARAN NAMBIAR & MOHAMMED NIAS C P	ITA NO. 2 OF 2023	22/08/2023	263 260A	2015-16	Set Aside	1
114043	Taxpundit	124Taxpundit29	PRINCIPAL COMMISSIONER OF INCOME TAX 4	MOHAK REAL ESTATE PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 730/2023	08/01/2024	143(3) 37 57 263	2016-17	Dismissed	1
114025	Taxpundit	124Taxpundit11	PR COMMISSIONER OF INCOME TAX-2	BT GLOBAL COMMUNICATIONS INDIA PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 1395/2018	05/01/2023	260A 80IA 143(1) 144C(13) 263	2010-11	Dismissed	1
114018	Taxpundit	124Taxpundit4	Automotive Component Manufactures Association of India	DCIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & N.K. BILLAIYA	ITA 3557 / DEL / 2017	03/01/2024	143(3) 263 11(2)	2009-10	Allowed	1
114011	Taxpundit	1223Taxpundit64	Richa & Co	JCIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ANUBHAV SHARMA	ITA 3341 / DEL / 2019	27/12/2023	263 143(1) 142(1) 40(A)(2)(b)	2014-15	Partly	1
114000	Taxpundit	1223Taxpundit53	INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LTD	PR. COMMISSIONER OF INCOME TAX [LTU] NEW DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 8313/2018	08/12/2023	153 139 143(3) 263	1998-99 2009-10	Allowed	1
113969	Taxpundit	1223Taxpundit22	Accumax Lab Devices Private Limited	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R. SENTHIL KUMAR	ITA 336 / AHD / 2023	15/12/2023	263 37(1) 142(1) 143(3)	2018-19	Allowed	1
113966	Taxpundit	1223Taxpundit19	ACIT	Sarada Jute Mills Pvt Ltd	Kolkata Tribunal	ITAT		Kolkata	DR. MANISH BORAD & SONJOY SARMA	ITA 1867 / KOL / 2019	14/12/2023	68 250(4) 131 143(3) 263 142(1)	2012-13	Dismissed	1
113946	Taxpundit	1123Taxpundit37	SHRI CHINTAN BINDRA	DEPUTY COMMISSIONER OF INCOME TAX & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 2164/2022 & CM APPL. 6192/2022	29/11/2023	263 127 142(1) 143(2) 153A	2009-10 2011-12 2012-13	Allowed	1
113926	Taxpundit	1123Taxpundit17	Pearl Tracom(P)Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	SANJAY GARG & GIRISH AGRAWAL	ITA 375 / KOL / 2023	10/11/2023	68 263 143(3) 147 148	2012-13	Allowed	1
113918	Taxpundit	1123Taxpundit9	Madhuban Dealers Pvt Ltd	PCIT	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA No. 106/Ahd/2022	07/11/2023	68 144 147 148 151 154 263	2010-11	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
113915	Taxpundit	1123Taxpundit6	NTPC Vidyut Vyapar Nigam Ltd	PCIT	Delhi Tribunal	ITAT		Delhi	B.R.R. KUMAR & YOGESH KUMAR U.S	ITA No.6816/Del/2019	03/11/2023	263 143(3)	2013-14	Allowed	1
113912	Taxpundit	1123Taxpundit3	Alpha Reality	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANOJ KUMAR AGGARWAL	ITA No.1706/Chny/2018	01/11/2023	68 31(3) 147 148 263	2014-15	Partly	1
113892	Taxpundit	1023Taxpundit22	SINOGAS MANAGEMENT PTE LTD	DEPUTY COMMISSIONER OF INCOME TAX & ANR	Delhi High Court	High Court	Delhi		SANJEEV NARUL	W.P.(C) 1879/2023	18/10/2023	143(3) 144C 263 270A	2017-18	Directions issued	1
113876	Taxpundit	1023Taxpundit6	Steel Abrasive Industries Ltd Raipur	DCIT	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	ITA No.96/RPR/2023	10/10/2023	143(2) 263 154	2011-12	Dismissed	1
113865	Taxpundit	923Taxpundit52	ACIT	JUNIPER NETWORKS INTERNATIONAL B V	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & PADMAVATHY S	I.T.A. Nos.1333,1591 & 1592 /Mum/2021	26/09/2023	9(1)(vii) 263 143(3) 148	2013-14 2015-16 2016-17	Dismissed	1
113862	Taxpundit	923Taxpundit49	PRINCIPAL COMMISSION ER OF INCOME TAX-10	KRISHAK BHARTI COOPERATIVE LTD	Supreme Court	Supreme Court			PRASHANT KUMAR MISHRA	CIVIL APPEAL NO. 836 OF 2018	15/09/2023	263 90 143(3)	2010-11 2011-12	Dismissed	1
113854	Taxpundit	923Taxpundit41	Manoj Jain (HUF)	ITO	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Manish Borad	I.T .A. No. 1782/KOL/2018	21/09/2023	10(38) 143(3) 263 142(1)	2015-16	Dismissed	1
113842	Taxpundit	923Taxpundit29	The Principal Commissioner of Income Tax Ranchi	TRF Limited, Jamshedpur	JHARKHAND High Court	High Court	JHARKHAND		DEEPAK ROSHAN	Tax Appeal No. 08 of 2021, Tax Appeal No. 09 of 2021	09/02/2023	32(1)(iia) 154 263 32(1)	2009 -10 2010 -1 1	Dismissed	1
113837	Taxpundit	923Taxpundit24	Godrej and Boyce Manufacturing Co Ltd	Assistant Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & N.R. BORKAR	WRIT PETITION NO.3555 OF 2019	13/01/2023	143(3) 263 148 151	2012-13	Allowed	1
113820	Taxpundit	923Taxpundit7	Bharatnagar Buildcon LLP	PCIT	Pune Tribunal	ITAT		Pune	R.S. SYAL & PARTHA SARATHI CHAUDHURY	ITA 284 / PUN / 2021	07/09/2023	40(b)(v) 143(2) 263	2016-17	Allowed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring