Which sections of the Income Tax Act does Tirupati Construction Company v. Income-tax Officer\n come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 153C, Section 68, Section 132(4), Section 142(1).

Tirupati Construction Company v. Income-tax Officer\n

Q: How many judgments cite Tirupati Construction Company v. Income-tax Officer\n?

10 judgments on BharatTax cite Tirupati Construction Company v. Income-tax Officer\n (165 Taxmann.com 176), spanning 2025 to 2026.

165 Taxmann.com 176High Court2024#10243 most cited

What is Tirupati Construction Company v. Income-tax Officer\n authority for?

Reopening an assessment based solely on material collected during a search conducted on another assessee is invalid. Collection of details relating to a search does not constitute independent incriminating material.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Tirupati Construction Company v. ITO · section 148 · section 153C · reassessment · search material · invalid assessment · incriminating material

Sections most often in play

Section 147 Section 148 Section 153C Section 68 Section 132(4)Section 142(1)Section 151 Section 143(3)

Issues it is cited on

section 150(1)section 245ha section 150 scheme of arrangement section 33(4)section 2(22)section 2(22)(e)section 245 shell company section 18 section 33 section 153b

Judgments citing Tirupati Construction Company v. Income-tax Officer\n

DCIT Circle 1 Nashik, Nashik vs. Shree Sai Properties, Nashik

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 712/JPR/2025[2017-18]Status: DisposedITAT Jaipur14 Oct 2025AY 2017-18

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.709 to 712/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 Deputy Commissioner of बनाम Sapna Karnani Income-Tax, Central Circle-03, Jaipur M-8, Mahesh Colony Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEFPB5035B Vs. अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. Nos.28 to 31 /JP/202…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

ITA 711/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 709 to 712/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 cuke Deputy Commissioner of Sapna Karnani Vs. Income-Tax, M-8, Mahesh Colony Tonk Central Circle-03, Jaipur Phatak, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEFPB5035B vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 28 to 31 /JP/2025 (Aris…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 710/JPR/2025[2014-15]Status: DisposedITAT Jaipur14 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA Nos.709 to 712/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 Deputy Commissioner of बनाम Sapna Karnani Income-Tax, M-8, Mahesh Colony Tonk Central Circle-03, Jaipur Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEFPB5035B Vs. अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. Nos.28 to 31 /JP…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 709/JPR/2025[2013-14]Status: DisposedITAT Jaipur14 Oct 2025AY 2013-14

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.709 to 712/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 Deputy Commissioner of बनाम Sapna Karnani Income-Tax, Central Circle-03, Jaipur M-8, Mahesh Colony Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEFPB5035B Vs. अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. Nos.28 to 31 /JP/202…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Supreme Polymers Private Limited, Jaipur

In the results the appeal of the

ITA 189/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

For Appellant: Shri Gaurav Nahata, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 189/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke DCIT, Supreme Polymers Pvt. Ltd. Vs. Central Circle-03, 137-138, Industrial Area, Jaipur Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 5773 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gaurav Nahata, CA jktLo dh vksj ls@ Re…

Shivam Readymix Private Limited, Jaipur vs. ACIT, Jaipur

In the result, the appeal of the assessee is allowed

ITA 166/JPR/2025[2012-13]Status: DisposedITAT Jaipur06 Aug 2025AY 2012-13

For Appellant: Shri Tarun Mittal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 40A(3)Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 166/JP/2025 निर्धारण वर्ष / Assessment Year : 2012-13 Readymix Private बनाम ACIT, Shivam Vs. Central Circle-03, Limited, Jaipur 25, Jawahar Nagar Kamal Chowk, Neemuch, Madhya Pradesh स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAMCS9840B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal,…

Ajeet Kumar Rampuria, Tonk vs. ITO Ward 7(2), Tonk

In the result, the appeal filed by the assessee is allowed for statistical

ITA 44/JPR/2025[2013-14]Status: DisposedITAT Jaipur20 May 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sandeep Jhanwar, C.AFor Respondent: Sh. Anup Singh, Addl. CIT

Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 44/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Ajeet Kumar Rampuria ITO, Vs. Prop. M/s Ajay Arts, Ward 7(2), Mahaveer Chock, Tonk Tonk LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPR 3327 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Jhanwar, C.A jktLo dh vksj ls@ Revenue by : Sh. An…