What is the leading case on Section 115WF of the Income Tax Act?

CIT v. Noorul Islam Educational Trust (375 ITR 226) is the decision most relied on for Section 115WF, cited in 3 judgments.

Which cases are most cited on Section 115WF?

CIT v. Noorul Islam Educational Trust (375 ITR 226) — 3 citing judgments.

How many judgments are there on Section 115WF?

BharatTax indexes 30 ITAT, High Court and Supreme Court judgments that turn on Section 115WF of the Income Tax Act, 1961.

Section 115WF of the Income Tax Act — Case Laws

Lakshmi Vatika Limited, New Delhi vs. ITO Ward 15 (1), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1450/DEL/2026[2009-10]Status: DisposedITAT Delhi17 Jul 2026AY 2009-10

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K

Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, New Delhi vs. ITO Ward 15 (1), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1449/DEL/2026[2008-09]Status: DisposedITAT Delhi17 Jul 2026AY 2008-09

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K

Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 15 (1), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1448/DEL/2026[2008-09]Status: DisposedITAT Delhi17 Jul 2026AY 2008-09

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K

Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 4 (3), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1447/DEL/2026[2006-07]Status: DisposedITAT Delhi17 Jul 2026AY 2006-07

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K

Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 4 (3), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1445/DEL/2026[2006-07]Status: DisposedITAT Delhi17 Jul 2026AY 2006-07

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K

Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 4 (3), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1444/DEL/2026[2006-07]Status: DisposedITAT Delhi17 Jul 2026AY 2006-07

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K

Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

M/S. Chatrachaya Property Holdings Pvt. Ltd., Hyderabad vs. ACIT, CC-1(2), Chennai

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

ITA 1795/CHNY/2025[2019-20]Status: DisposedITAT Chennai05 Dec 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1795/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Chatrachaya Property Holdings Vs. The Assistant Commissioner Of Private Limited, Studio N - Sy No. 70, Income Tax/Dc, Narne Nagar, Beside Lanco Hills, Central Circle 1(2), Manikonda, Hyderabad 500 075. Chennai. [Pan:Aafcc4753J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Vinita Shah, Ca (Virtual) ""थ" की ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई की तारीख/ Date Of Hearing : 02.12.2025 घोषणा की तारीख /Date Of Pronouncement : 05.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.05.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) - 18, Chennai For The Assessment Year 2019-20. 2. Besides Challenging The Issue On Merits In Restricting The Addition By The Ld. Cit(A), The Assessee Has Challenged In Invoking The Provisions Of Section 153A Of The Income Tax Act, 1961 [“Act” In Short]

For Appellant: Ms. Vinita Shah, CA (Virtual)For Respondent: Shri Shiva Srinivas, CIT

Section 131Section 132Section 132ASection 153ASection 68