How many judgments cite Tirupati Construction Co. v. ITO?

25 judgments on BharatTax cite Tirupati Construction Co. v. ITO (465 ITR 611), spanning 2025 to 2026.

Which sections of the Income Tax Act does Tirupati Construction Co. v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 153C, Section 132(4), Section 143(3), Section 142(1).

Tirupati Construction Co. v. ITO

465 ITR 611High Court2024#4763 most cited

What is Tirupati Construction Co. v. ITO authority for?

Initiating reassessment proceedings under Sections 147/148 of the Income Tax Act, 1961, is invalid when a concluded assessment should have been completed under Section 153C.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Tirupati Construction Co. v. ITO · Section 147 · Section 148 · Section 153C · concluded assessment · reassessment proceedings · assessment order · income tax act

Also reported as

165 Taxmann.com 165

Sections most often in play

Section 147 Section 148 Section 153C Section 132(4)Section 143(3)Section 142(1)Section 151 Section 133A

Read the full judgment

Issues it is cited on

books or books of account section 142(3)section 2(12a)section 89 section 147of section 2(40)section 142(2)section 69d section 141 section 92e section 150(1)section 245ha

Judgments citing Tirupati Construction Co. v. ITO

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1615/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…mpletely bad in law as held by the following judgments :  Sai Krupa Developers Vs ACIT (ITAT Ahmedabad), I.T.A. Nos. 248 to 250/Ahd/2023 order dated 23/08/2024 AY 2014-15  Hon'ble High court of Rajastan in the case of Tirupati Construction Co Vs ITO (2024) 465 ITR 611 (Raj) ITA Nos.1614 to 1616/Bang/2024 Page 12 of 29  Jurisdictional Hon'ble Bangalore ITAT decision in the case of M/s. Ickon Projects Vs ITO ward 4(3), in ITA No. ITA Nos. 771 & 772/Bang/2017 AY 2006-07 vide order dated 26.10.2023  Karnataka High Court in Sri Dinakara Suvarna Vs. Deputy Commissioner of Income Tax in Income Tax Appeal No.16/201…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1614/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1658/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…of his arguments, he relied on the following judgments:  Sai Krupa Developers Vs ACIT (ITAT Ahmedabad), I.T.A. Nos. 248 to 250/Ahd/2023 order dated 23/08/2024 AY 2014-15  Hon'ble High court of Rajastan in the case of Tirupati Construction Co Vs ITO (2024) 465 ITR 611 (Raj)  Jurisdictional Hon'ble Bangalore ITAT decision in the case of M/s. Ickon Projects Vs ITO ward 4(3), in ITA No. ITA Nos. 771 & 772/Bang/2017 AY2006-07 vide order dated 26.10.2023  Karnataka High Court in Sri Dinakara Suvarna Vs. Deputy Commissioner of Income Tax in Income Tax Appeal No.16/2015 on 08.07.2022 ITA Nos.1656 to 1658/Bang/2024…

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1657/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…rt of his arguments, he relied on the following judgments: • Sai Krupa Developers Vs ACIT (ITAT Ahmedabad), I.T.A. Nos.248 to 250/Ahd/2023 order dated 23/08/2024 AY 2014-15 • Hon'ble High court of Rajastan in the case of Tirupati Construction Co Vs ITO (2024) 465 ITR 611 (Raj) • Jurisdictional Hon'ble Bangalore ITAT decision in the case of M/s. Ickon Projects Vs ITO ward 4(3), in ITA No. ITA Nos.771 & 772/Bang/2017 AY2006-07 vide order dated 26.10.2023 • Karnataka High Court in Sri Dinakara Suvarna Vs. Deputy Commissioner of Income Tax in Income Tax Appeal No.16/2015 on 08.07.2022 • Bombay High Court in the case…

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1656/BANG/2024[2015-16]Status: DisposedITAT Bangalore22 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A