What is Tranvancore Cements Ltd. v. Asst. CIT authority for?

Once an Assessing Officer forms a reason to believe that income has escaped assessment and issues a notice under section 148, they can assess or reassess income related to other issues not originally included in the reasons recorded.

How many judgments cite Tranvancore Cements Ltd. v. Asst. CIT?

37 judgments on BharatTax cite Tranvancore Cements Ltd. v. Asst. CIT (305 ITR 170), spanning 2017 to 2025.

Which sections of the Income Tax Act does Tranvancore Cements Ltd. v. Asst. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 142(1), Section 143(2), Section 11(5).

Tranvancore Cements Ltd. v. Asst. CIT (305 ITR 170)

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…was pleased to quash the entire additions made in an assessment framed in pursuance to a notice issued u/s. 148 of the Act. The similar views have been expressed by the Hon’ble High Court of Kerala in the case of Travancore Cements Ltd. vs. ACIT & Anr. (2008) 305 ITR 170 (Ker.), Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Ltd. vs. CIT (2011) 60 DTR 77 (Delhi), the Hon’ble High Court of Calcutta in the case of Hotel Regal International & Anr. Vs. ITO (2010) 320 ITR 573 (Cal.), the Hon’ble High Court of Patna in the case of Dy. CIT vs. Takshila Education Society (2016) 284 CTR 306 (Pat.), the Hon’b…

Shri Sandeep Mehta, Neemuch vs. Income Tax Officer, Neemuch

In the result, we answer the question in the affirmative i

ITA 71/IND/2018[2009-10]Status: DisposedITAT Indore17 Aug 2021AY 2009-10

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 वष" Shri Sandeep Mehta, The Income Tax Officer, S/O. Shri Jay Singh Mehta, Vs Neemuch Vijay Talkies Chouraha, Neemuch (Mp) Pan : Adbpm 8174 B "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By : Shri Harshit Bari, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Ujjain (Mp) Dated 28.11.2017 Passed For Assessment Year 2009-10. 2. In The First Ground Of Appeal, The Assessee Has Challenged Reopening Of Assessment By Issuance Of Notice Under Section 148 Of The Income-Tax Act, 1961. 3. The Learned Counsel For The Assessee, While Impugning The Orders Of The Revenue Authorities, Contended That The Assessment Was Reopened For The Reason That The Assessee Has Made Cash Deposits Amounting To Rs.11,00,000/-, Without Disclosing The Source Of Deposits & This

For Appellant: Shri S.N. Agrawal &For Respondent: Shri Harshit Bari, Sr. DR

Section 147Section 148

…Assessing Officer to make any addition on the grounds not mentioned in the reasons recorded for reopening the assessment. We may also notice that Kerela High Court in case of Travencore Cements Ltd. Vs. Assistant Commissioner of Income-Tax and anr reported in 305 ITR 170 had taken somewhat similar stand. 28. Explanation 3 to Section 147 of the Act thus does not in any manner, even purport to expand the powers of the Assessing Officer under Section 147 of the Act. In any case, an explanation cannot expand the scope and ITA Nos.71/Ind/2018 Shri Sandeep Mehta vs. ITO AY :2009-10 8 sweep of the main body of the sta…

ITO, Ward-2(2)(2), Ahmedabad vs. Jasmin Jayendrabhai Thakkar, Ahmedabad

In the result, we answer the question in the affirmative i

ITA 1331/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &

Section 147Section 148Section 151

…Assessing Officer to make any addition on the grounds not mentioned in the reasons recorded for reopening the assessment. We may also notice that Kerela High Court in case of Travencore Cements Ltd. Vs. Assistant Commissioner of Income-Tax and anr reported in 305 ITR 170 had taken somewhat similar stand. 28. Explanation 3 to Section 147 of the Act thus does not in any manner, even purport to expand the powers of the Assessing Officer under Section 147 of the Act. In any case, an explanation cannot expand the scope and sweep of the main body of the statutory provision. In case of S.Sundaram Pillai Vs. V.R.Pattabi…

ITO, Ward-2(2)(2), Ahmedabad vs. Jasmin Jayendrabhai Thakkar, Ahmedabad

In the result, we answer the question in the affirmative i

ITA 1330/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &

Section 147Section 148Section 151

…Assessing Officer to make any addition on the grounds not mentioned in the reasons recorded for reopening the assessment. We may also notice that Kerela High Court in case of Travencore Cements Ltd. Vs. Assistant Commissioner of Income-Tax and anr reported in 305 ITR 170 had taken somewhat similar stand. 28. Explanation 3 to Section 147 of the Act thus does not in any manner, even purport to expand the powers of the Assessing Officer under Section 147 of the Act. In any case, an explanation cannot expand the scope and sweep of the main body of the statutory provision. In case of S.Sundaram Pillai Vs. V.R.Pattabi…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2283/CHNY/2018[2014-15]Status: DisposedITAT Chennai25 Sept 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT

Section 143(3)Section 148

…ction 148. This view was adopted in the judgment of ITA Nos.2280-83 /2018 :- 19 -: the Punjab and Haryana High Court in Vipan Khanna v. CIT [2002] 255 ITR 220 (P&H) and in the judgment of the Kerala High Court in Tranvancore Cements Ltd. v. Asst. CIT [2008] 305 ITR 170 (Ker). This line of authority would now cease to reflect the correct position in law by virtue of the amendment which has been brought in by the insertion of Explanation 3 to section 147 by the Finance (No. 2) Act of 2009. The effect of the Explanation is that once an Assessing Officer has formed a reason to believe that income chargeable to tax…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2282/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT

Section 143(3)Section 148

…ction 148. This view was adopted in the judgment of ITA Nos.2280-83 /2018 :- 19 -: the Punjab and Haryana High Court in Vipan Khanna v. CIT [2002] 255 ITR 220 (P&H) and in the judgment of the Kerala High Court in Tranvancore Cements Ltd. v. Asst. CIT [2008] 305 ITR 170 (Ker). This line of authority would now cease to reflect the correct position in law by virtue of the amendment which has been brought in by the insertion of Explanation 3 to section 147 by the Finance (No. 2) Act of 2009. The effect of the Explanation is that once an Assessing Officer has formed a reason to believe that income chargeable to tax…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2281/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT

Section 143(3)Section 148

…ction 148. This view was adopted in the judgment of ITA Nos.2280-83 /2018 :- 19 -: the Punjab and Haryana High Court in Vipan Khanna v. CIT [2002] 255 ITR 220 (P&H) and in the judgment of the Kerala High Court in Tranvancore Cements Ltd. v. Asst. CIT [2008] 305 ITR 170 (Ker). This line of authority would now cease to reflect the correct position in law by virtue of the amendment which has been brought in by the insertion of Explanation 3 to section 147 by the Finance (No. 2) Act of 2009. The effect of the Explanation is that once an Assessing Officer has formed a reason to believe that income chargeable to tax…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT

Section 143(3)Section 148

…ction 148. This view was adopted in the judgment of ITA Nos.2280-83 /2018 :- 19 -: the Punjab and Haryana High Court in Vipan Khanna v. CIT [2002] 255 ITR 220 (P&H) and in the judgment of the Kerala High Court in Tranvancore Cements Ltd. v. Asst. CIT [2008] 305 ITR 170 (Ker). This line of authority would now cease to reflect the correct position in law by virtue of the amendment which has been brought in by the insertion of Explanation 3 to section 147 by the Finance (No. 2) Act of 2009. The effect of the Explanation is that once an Assessing Officer has formed a reason to believe that income chargeable to tax…

Shri Aditya Chindalia, Kolkata vs. ITO, Ward - 34(2), Kolkata

In the result, the appeal is allowed

ITA 2242/KOL/2018[2010-11]Status: DisposedITAT Kolkata28 Feb 2019AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm] I.T.A No. 2241/Kol/2018 Assessment Year : 2010-11 Smt. Laxmi Devi Chindalia Vs. I.T.O, Ward 34(2) Pan: Acopc8728P Kolkata (Appellant) (Respondent) I.T.A No. 2242/Kol/2018 Assessment Year : 2010-11 Shri Aditya Chindalia Vs. I.T.O, Ward 34(2) Pan: Afkpc6363F Kolkata (Appellant) (Respondent)

For Appellant: Shri S.S. Surana, FCA, ld. ARFor Respondent: Shri C.J. Singh, JCIT, ld. Sr.DR

Section 143(3)Section 69

…ot assess the income which was the basis of the notice, it is not open to him to assessee income under some other issue independently; (iii) Explanation 3 to s. 147 was inserted to supersede the judgments in Vipin Khanna 255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgments in Shri. Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the n…

Smt. Laxmi Devi Chindalia, Kolkata vs. ITO, Ward - 35(3), Kolkata

In the result, the appeal is allowed

ITA 2241/KOL/2018[2010-11]Status: DisposedITAT Kolkata28 Feb 2019AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm] I.T.A No. 2241/Kol/2018 Assessment Year : 2010-11 Smt. Laxmi Devi Chindalia Vs. I.T.O, Ward 34(2) Pan: Acopc8728P Kolkata (Appellant) (Respondent) I.T.A No. 2242/Kol/2018 Assessment Year : 2010-11 Shri Aditya Chindalia Vs. I.T.O, Ward 34(2) Pan: Afkpc6363F Kolkata (Appellant) (Respondent)

For Appellant: Shri S.S. Surana, FCA, ld. ARFor Respondent: Shri C.J. Singh, JCIT, ld. Sr.DR

Section 143(3)Section 69

…ot assess the income which was the basis of the notice, it is not open to him to assessee income under some other issue independently; (iii) Explanation 3 to s. 147 was inserted to supersede the judgments in Vipin Khanna 255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgments in Shri. Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the n…

Rajesh Pradhan, Jalpaiguri vs. ITO, Ward - 1(3), Jalpaiguri

In the result, the appeal is allowed

ITA 1587/KOL/2018[2008-09]Status: DisposedITAT Kolkata28 Feb 2019AY 2008-09

Bench: Shri S.S, Godaraassessment Year:2008-09 Rajesh Pradhan Income Tax Officer, बनाम / C/O Subash Agarwal & Ward-1(3), Central V/S. Assocaites, Siddha Gibson, Revenue Building, 1, Gibson Lane, Ssuite-213, Nayabasti, P.O. & 2Nd Floor, Kolkata-700069 Dist. Jalpaiguri, Pin- [Pan No.Akjpp 6193 N] 735101

Section 147Section 68

…ot assess the income which was the basis of the notice, it is not open to him to assessee income under some other issue independently; (iii) Explanation 3 to s. 147 was inserted to supersede the judgments in Vipin Khanna 255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgments in Shri. Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the n…

Swarnasathi Advisory Services Pvt. Ltd., Kolkata vs. ITO, Ward - 9(4), Kolkata

Appeal is allowed

ITA 1929/KOL/2018[2006-07]Status: DisposedITAT Kolkata04 Jan 2019AY 2006-07

Bench: Shri S.S, Godaraassessment Year:2006-07

Section 147Section 148Section 68

…ot assess the income which was the basis of the notice, it is not open to him to assessee income under some other issue independently; (iii) Explanation 3 to s. 147 was inserted to supersede the judgments in Vipin Khanna 255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgments in Shri. Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the n…

Shri Hartaj Sewa Singh, Kolkata vs. ACIT(It), Circle - 1(1), Kolkata

Appeal is allowed

ITA 1524/KOL/2018[2010-11]Status: DisposedITAT Kolkata12 Oct 2018AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1524/Kol/2018 Assessment Year : 2010-11

For Appellant: Shri S. M .Surana, AdvocateFor Respondent: Shri Robin Choudhury, Addl. CIT Sr.DR

Section 143(3)Section 68Section 69

…t assess the income which was the basis of the notice, it is not open to him to assessee income under some other issue independently; (iii) Explanation 3 to s. 147 was inserted to supersede the judgments in Vipin Khanna 255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgments in Shri. Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the n…

ITO 19(2)(3), Mumbai vs. Meenakshi N Shah, Mumbai

ITA 7082/MUM/2016[2007-08]Status: DisposedITAT Mumbai20 Jun 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2007-08 Dcit 5(2)(2) Meridian Chem Bond Mumbai Purchase Ltd., बनाम/ 903 Raheja Centre, Free Vs. Press Journal Marg, Nariman Point, Mumbai 400 021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. Aaacr1789G

Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2007-08 DCIT 5(2)(2) Meridian Chem Bond Mumbai Purchase Ltd., बनाम/ 903 Raheja Centre, Free Vs. Press Journal Marg, Nariman Point, Mumbai 400 021 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. AAACR1789G 2 Meridian Chem Bond P Ltd. & Meenakshi N Shah ITA No.7385 & 7082/Mum/2016 & C.O. No.86 & 85/Mum/2018 Assessment Year: 2007-08 ITO19…

Sanju Jalan, Kolkata vs. ITO, Ward 36(3), Kolkata

In the result, the appeal is allowed

ITA 634/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Jan 2018AY 2012-13

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 634/Kol/2017 Assessment Year : 2012-13

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Nicolas Murmu, Addl. CIT,Sr.DR

Section 132(4)Section 143(1)Section 147Section 148

…ot assess the income which was the basis of the notice, it is not open to him to assessee income under some other issue independently; (iii) Explanation 3 to s. 147 was inserted to supersede the judgments in Vipin Khanna 255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgments in Shri. Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the n…

N.Baladandayudam, Rep by Power Holder R.Ravichandran, Erode vs. ITO Non Corporate Ward 5(2), Coimbatore

In the result, appeals of the assessee for the assessment year 2010-2011 is allowed whereas as those for assessment years

ITA 1678/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Dec 2017AY 2011-12

Bench: Shri Abraham P. George]

For Respondent: Shri. B.Sagadevan, IRS, JCIT

Section 143(3)Section 147Section 148

…of the notice under section 148. This view was adopted in the judgment of the Punjab and Haryana High Court in Vipan Khanna [2002] 255 ITR 220 and in the judgment of the Kerala High Court in Travancore Cements Ltd. [2008] ITA Nos.1677 to 1679/2017. :- 8 -: 305 ITR 170 . This line of authority would now cease to reflect the correct position in law by virtue of the amendment which has been brought in by the insertion of Explanation 3 to section 147 by the Finance (No. 2) Act of 2009. The effect of the Explanation is that once an Assessing Officer has formed a reason to believe that income chargeable to tax has e…

N.Baladandayudam, Rep by Power Holder R.Ravichandran, Erode vs. ITO Non Corporate Ward 5(2), Coimbatore

In the result, appeals of the assessee for the assessment year 2010-2011 is allowed whereas as those for assessment years

ITA 1677/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Dec 2017AY 2010-11

Bench: Shri Abraham P. George]

For Respondent: Shri. B.Sagadevan, IRS, JCIT

Section 143(3)Section 147Section 148

…of the notice under section 148. This view was adopted in the judgment of the Punjab and Haryana High Court in Vipan Khanna [2002] 255 ITR 220 and in the judgment of the Kerala High Court in Travancore Cements Ltd. [2008] ITA Nos.1677 to 1679/2017. :- 8 -: 305 ITR 170 . This line of authority would now cease to reflect the correct position in law by virtue of the amendment which has been brought in by the insertion of Explanation 3 to section 147 by the Finance (No. 2) Act of 2009. The effect of the Explanation is that once an Assessing Officer has formed a reason to believe that income chargeable to tax has e…

Tranvancore Cements Ltd. v. Asst. CIT

What is Tranvancore Cements Ltd. v. Asst. CIT authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Tranvancore Cements Ltd. v. Asst. CIT

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

Shri Sandeep Mehta, Neemuch vs. Income Tax Officer, Neemuch

ITO, Ward-2(2)(2), Ahmedabad vs. Jasmin Jayendrabhai Thakkar, Ahmedabad

ITO, Ward-2(2)(2), Ahmedabad vs. Jasmin Jayendrabhai Thakkar, Ahmedabad

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

Shri Aditya Chindalia, Kolkata vs. ITO, Ward - 34(2), Kolkata

Smt. Laxmi Devi Chindalia, Kolkata vs. ITO, Ward - 35(3), Kolkata

Rajesh Pradhan, Jalpaiguri vs. ITO, Ward - 1(3), Jalpaiguri

Swarnasathi Advisory Services Pvt. Ltd., Kolkata vs. ITO, Ward - 9(4), Kolkata

Shri Hartaj Sewa Singh, Kolkata vs. ACIT(It), Circle - 1(1), Kolkata

ITO 19(2)(3), Mumbai vs. Meenakshi N Shah, Mumbai

Sanju Jalan, Kolkata vs. ITO, Ward 36(3), Kolkata

N.Baladandayudam, Rep by Power Holder R.Ravichandran, Erode vs. ITO Non Corporate Ward 5(2), Coimbatore

N.Baladandayudam, Rep by Power Holder R.Ravichandran, Erode vs. ITO Non Corporate Ward 5(2), Coimbatore