| 116915 |
Taxpundit |
326Taxpundit117 |
MUMMALANENI RAGHAVAN |
INCOME TAX OFFICER |
Visakhapatnam |
ITAT |
|
Visakhapatnam |
Shri Ravish Sood, Hon'ble Judicial Member and Shri Omkareshwar Chidara, Hon'ble Accountant Member |
ITA 627/VIZ/2025 & ITA 628/VIZ/2025 |
27/02/2026 |
147 144 271(1)(c) 144B 194A 56 45 48 |
2016-17 |
Allowed |
1 |
|
|
| 116914 |
Taxpundit |
326Taxpundit116 |
SRINIVASA RAO CHEEDELLA |
INCOME TAX OFFICER |
Visakhapatnam |
ITAT |
|
Visakhapatnam |
Shri Ravish Sood, Hon'ble Judicial Member and Shri Omkareshwar Chidara, Hon'ble Accountant Member |
ITA 621/VIZ/2025 |
27/02/2026 |
69C 68 143(3) 250 |
2022-23 |
Allowed |
1 |
|
|
| 116913 |
Taxpundit |
326Taxpundit115 |
JAGAN MOHAN RAO VALLURU |
DEPUTY COMMISSIONER OF INCOME TAX |
Visakhapatnam |
ITAT |
|
Visakhapatnam |
RAVISH SOOD, OMKARESHWAR CHIDARA |
ITA 469/VIZ/2025 |
27/02/2026 |
143(3) 147 148 250(6) 154 |
2009-10 |
Allowed |
1 |
|
|
| 116912 |
Taxpundit |
326Taxpundit114 |
SAI SRI ANUSHA VALLURU |
DEPUTY COMMISSIONER OF INCOME TAX |
Visakhapatnam |
ITAT |
|
Visakhapatnam |
RAVISH SOOD, OMKARESHWAR CHIDARA |
ITA 468/VIZ/2025 |
27/02/2026 |
143(3) 147 148 250(6) 154 |
2009-10 |
Allowed |
1 |
|
|
| 116911 |
Taxpundit |
326Taxpundit113 |
DY. COMMISSIONER OF INCOME TAX |
SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD |
Surat |
ITAT |
|
Surat |
Dr. B.R.R. Kumar, Vice-President and Ms Suchitra Kamble, Judicial Member |
ITA 908/SRT/2025 |
27/02/2026 |
37(1) 80P(2)(d) 80P(4) 145A 155 143(3) |
2011-12 |
Dismissed |
1 |
|
|
| 116910 |
Taxpundit |
326Taxpundit112 |
DEPUTY COMMISSIONER OF INCOME TAX |
SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD |
Surat |
ITAT |
|
Surat |
Dr. B.R.R. Kumar, Vice-President and Ms Suchitra Kamble, Judicial Member |
ITA 901/SRT/2025 |
27/02/2026 |
37(1) 155 80P(2)(d) 80P(4) 145A 143(3) |
2014-15 |
Dismissed |
1 |
|
|
| 116909 |
Taxpundit |
326Taxpundit111 |
BHARATSINH JAYSINH VARACHHIA |
ITO, WARD 1(1), BHARUCH |
Surat |
ITAT |
|
Surat |
Dr. BRR Kumar, Vice President and Ms. Suchitra Kamble, Judicial Member |
ITA 376/SRT/2025 |
27/02/2026 |
69A 271AAC(1) 139 142(1) 133(6) |
2017-18 |
Allowed |
1 |
|
|
| 116908 |
Taxpundit |
326Taxpundit110 |
BHARATSINH JAYSINH VARACHHIYA |
ITO, WARD 1(1), BHARUCH |
Surat |
ITAT |
|
Surat |
Dr. BRR Kumar, Vice President and Ms. Suchitra Kamble, Judicial Member |
ITA 1175/SRT/2025 |
27/02/2026 |
69A 271AAC(1) 139 142(1) 133(6) |
2017-18 |
Allowed |
1 |
|
|
| 116907 |
Taxpundit |
326Taxpundit109 |
SUN DIAM |
ITO 2(3)(6) |
Surat |
ITAT |
|
Surat |
Sanjay Garg, Narendra Prasad Sinha |
ITA 1107/SRT/2025 & ITA 1108/SRT/2025 & ITA 1109/SRT/2025 & ITA 1110/SRT/2025 & ITA 1111/SRT/2025 & ITA 1112/SRT/2025 |
27/02/2026 |
271(1)(c) 143(3) 147 |
2008-09 |
Allowed |
1 |
|
|
| 116906 |
Taxpundit |
326Taxpundit108 |
INCOME TAX OFFICER |
KAUSHIK RAMLAL PATEL |
Surat |
ITAT |
|
Surat |
Dr. B.R.R. Kumar, Vice-President and Ms. Suchitra Kamble, Judicial Member |
ITA 843/SRT/2024 |
02/03/2026 |
69A 144 143 250 44AD |
2017-18 |
Dismissed |
1 |
|
|
| 116905 |
Taxpundit |
326Taxpundit107 |
KAUSHAL JAIN |
ITO, WARD-1(5), RANCHI |
Ranchi |
ITAT |
|
Ranchi |
Shri George Mathan, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member |
ITA 286/RAN/2025 |
05/03/2026 |
69A 142 |
N/A |
Allowed |
1 |
|
|
| 116904 |
Taxpundit |
326Taxpundit106 |
INCOME TAX OFFICER |
BABITA PRASAD |
Ranchi |
ITAT |
|
Ranchi |
Shri George Mathan, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member |
ITA 279/RAN/2025 |
05/03/2026 |
69A 115BBE 147 148 144 194A 139 |
2019-20 |
Dismissed |
1 |
|
|
| 116903 |
Taxpundit |
326Taxpundit105 |
DCIT CENTRAL CIRCLE 1 |
NEELRATNA ENTERPRISE LLP |
Rajkot |
ITAT |
|
Rajkot |
Dr. Arjun Lal Saini, Accountant Member and Dr. Dinesh Mohan Sinha, Judicial Member |
ITA 681/RJT/2024 |
27/02/2026 |
143(3) 147 |
2020-21 |
Dismissed |
1 |
|
|
| 116902 |
Taxpundit |
326Taxpundit104 |
DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT |
NEELRATNA ENTERPRISE LLP |
Rajkot |
ITAT |
|
Rajkot |
Dr. Arjun Lal Saini, Accountant Member and Dr. Dinesh Mohan Sinha, Judicial Member |
ITA 680/RJT/2024 & ITA 682/RJT/2024 |
27/02/2026 |
143(3) 147 |
2019-20 |
Dismissed |
1 |
|
|
| 116901 |
Taxpundit |
326Taxpundit103 |
DCIT, CENTRAL CIRLCLE 1, RAJKOT, RAJKOT |
BUILDCON CREATIONS LLP |
Rajkot |
ITAT |
|
Rajkot |
Dr. Arjun Lal Saini, Accountant Member and Dr. Dinesh Mohan Sinha, Judicial Member |
ITA 679/RJT/2024 |
27/02/2026 |
143(3) 147 |
2022-23 |
Dismissed |
1 |
|
|
| 116900 |
Taxpundit |
326Taxpundit102 |
DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT |
BUILDCON CREATIONS LLP |
Rajkot |
ITAT |
|
Rajkot |
Dr. Arjun Lal Saini, Accountant Member and Dr. Dinesh Mohan Sinha, Judicial Member |
ITA 677/RJT/2024 |
27/02/2026 |
143(3) 147 |
2020-21 |
Dismissed |
1 |
|
|
| 116899 |
Taxpundit |
326Taxpundit101 |
DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT |
BUILDCON CREATIONS LLP |
Rajkot |
ITAT |
|
Rajkot |
Dr. Dinesh Mohan Sinha, Dr. Arjun Lal Saini |
ITA 676/RJT/2024 & ITA 678/RJT/2024 |
27/02/2026 |
143 147 |
2019-20 |
Dismissed |
1 |
|
|
| 116898 |
Taxpundit |
326Taxpundit100 |
SHIV ENTERPRISE |
THE DEUTY COMMISSIONER OF INCOME TAX |
Rajkot |
ITAT |
|
Rajkot |
Dr. Dinesh Mohan Sinha, Judicial Member and Dr. Arjun Lal Saini, Accountant Member |
ITA 616/RJT/2024 |
27/02/2026 |
147 143(3) 132 133A 148 151 144 |
2020-21 |
Partly Allowed |
1 |
|
|
| 116897 |
Taxpundit |
326Taxpundit99 |
SHIV ENTERPRISE |
THE DEPUTY COMMISSIONER OF INCOME TAX |
Rajkot |
ITAT |
|
Rajkot |
Dr. Dinesh Mohan Sinha, Judicial Member and Dr. Arjun Lal Saini, Accountant Member |
ITA 613/RJT/2024 & ITA 614/RJT/2024 & ITA 615/RJT/2024 |
27/02/2026 |
147 143(3) 132 133A 148 151 144 |
2017-18 |
Partly Allowed |
1 |
|
|
| 116896 |
Taxpundit |
326Taxpundit98 |
BUILDCON CREATIONS LLP |
THE DEPUTY COMMISSIONER OF INCOME TAX |
Rajkot |
ITAT |
|
Rajkot |
Dr. Arjun Lal Saini, Accountant Member and Dr. Dinesh Mohan Sinha, Judicial Member |
ITA 539/RJT/2024 & ITA 540/RJT/2024 & ITA 541/RJT/2024 & ITA 542/RJT/2024 |
27/02/2026 |
143(3) 147 |
2019-20 |
Partly Allowed |
1 |
|
|
| 116895 |
Taxpundit |
326Taxpundit97 |
NEELRATNA ENTERPRISE LLP |
THE DEPUTY COMMISSIONER OF INCOME TAX |
Rajkot |
ITAT |
|
Rajkot |
Dr. Arjun Lal Saini, Accountant Member and Dr. Dinesh Mohan Sinha, Judicial Member |
ITA 535/RJT/2024 & ITA 536/RJT/2024 & ITA 537/RJT/2024 & ITA 538/RJT/2024 |
27/02/2026 |
143(3) 147 |
2019-20 |
Partly Allowed |
1 |
|
|
| 116894 |
Taxpundit |
326Taxpundit96 |
KISHOR KUMAR ARYA |
ITO, WARD-JAGDALPUR, JAGDALPUR |
Raipur |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY |
ITA 113/RPR/2026 |
27/02/2026 |
250(4) 250(6) |
2019-20 |
Allowed |
1 |
|
|
| 116893 |
Taxpundit |
326Taxpundit95 |
SEWA SAHAKARI SAMITI SIRRI |
INCOME TAX OFFICER |
Raipur |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY |
ITA 109/RPR/2026 |
27/02/2026 |
80P |
2016-17 |
Allowed |
1 |
|
|
| 116892 |
Taxpundit |
326Taxpundit94 |
SIDDHI CHHAJED |
INCOME TAX OFFICER WARD RAJNANDAON |
Raipur |
ITAT |
|
Raipur |
Shri Partha Sarathi Chaudhury, Judicial Member |
ITA 832/RPR/2025 |
03/03/2026 |
87A |
2024-25 |
Allowed |
1 |
|
|
| 116891 |
Taxpundit |
326Taxpundit93 |
TITIKSHA CHHAJED |
INCOME TAX OFFICER WARD RAJNANDGAON |
Raipur |
ITAT |
|
Raipur |
Shri Partha Sarathi Chaudhury, Judicial Member |
ITA 831/RPR/2025 |
03/03/2026 |
87A |
2024-25 |
Allowed |
1 |
|
|
| 116890 |
Taxpundit |
326Taxpundit92 |
RITESH MADNANI |
ACIT,CENTRAL CIRCLE-1, RAIPUR, RAIPUR |
Raipur |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY |
ITA 61/RPR/2026 |
05/03/2026 |
153D |
2018-19 |
Allowed |
1 |
|
|
| 116889 |
Taxpundit |
326Taxpundit91 |
RITESH MADNANI |
ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR |
Raipur |
ITAT |
|
Raipur |
Shri Partha Sarathi Chaudhury |
ITA 58/RPR/2026 & ITA 59/RPR/2026 & ITA 60/RPR/2026 |
05/03/2026 |
153D |
2015-16 |
Allowed |
1 |
|
|
| 116888 |
Taxpundit |
326Taxpundit90 |
INCOME TAX OFFICER-4(1) |
MOHAMMAD IBRAHIM |
Raipur |
ITAT |
|
Raipur |
Shri Partha Sarathi Chaudhury, JM & Shri Avdhesh Kumar Mishra, AM |
ITA 698/RPR/2025 |
05/03/2026 |
132 148 69C 115BBE 145 |
2022-23 |
Allowed |
1 |
|
|
| 116887 |
Taxpundit |
326Taxpundit89 |
V Y INSTITUTE OF MEDICAL SCIENCE PRIVATE LIMITED |
ACIT-1(1) |
Raipur |
ITAT |
|
Raipur |
Shri Partha Sarathi Chaudhury, JM & Shri Avdhesh Kumar Mishra, AM |
ITA 480/RPR/2025 |
05/03/2026 |
250 68 254 251 |
2016-17 |
Allowed |
1 |
|
|
| 116886 |
Taxpundit |
326Taxpundit88 |
USMAN JAINUDDIN SHAIKH |
JUSRISDICTION ASSESSING OFFICER |
Pune |
ITAT |
|
Pune |
MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER |
ITA 2356/PUN/2025 |
27/02/2026 |
250 147 144B 148 153C 151 151A 271(1)(c) |
2016-17 |
Partly Allowed |
1 |
|
|
| 116885 |
Taxpundit |
326Taxpundit87 |
ALAUDDIN AKHTAR ALI |
INCOME TAX OFFICER WARD 13(1) PUNE |
Pune |
ITAT |
|
Pune |
DR. MANISH BORAD, ACCOUNTANT MEMBER |
ITA 2788/PUN/2025 |
04/03/2026 |
148 147 144B 250 80GGC 151 139 132 148A |
2019-20 |
Allowed |
1 |
|
|
| 116884 |
Taxpundit |
326Taxpundit86 |
SANJAY EKNATH KANK |
ASSESSING OFFICER |
Pune |
ITAT |
|
Pune |
DR.MANISH BORAD, ACCOUNTANT MEMBER |
ITA 2684/PUN/2025 |
04/03/2026 |
250 143(3) 144B 43(5) |
2022-23 |
Allowed |
1 |
|
|
| 116883 |
Taxpundit |
326Taxpundit85 |
SHALIWAHAN NAGARI SAHKARI PATSANSTHA LIMITED |
INCOME TAX OFFICER |
Pune |
ITAT |
|
Pune |
|
ITA 2245/PUN/2025 & ITA 2246/PUN/2025 |
04/03/2026 |
148 147 144B 250 148A 80P |
2013-14 |
Allowed |
1 |
|
|
| 116882 |
Taxpundit |
326Taxpundit84 |
VANITA RAMESH PATEL |
INCOME TAX OFFICER |
Pune |
ITAT |
|
Pune |
DR. MANISH BORAD, ACCOUNTANT MEMBER |
ITA 1056/PUN/2025 |
04/03/2026 |
250 144 254 143 142 144B |
2010-11 |
Allowed |
1 |
|
|
| 116881 |
Taxpundit |
326Taxpundit83 |
MANASI VINAYAK HARSHE |
INCOME TAX OFFICER |
Pune |
ITAT |
|
Pune |
R. K. PANDA, VICE PRESIDENT |
ITA 74/PUN/2026 |
05/03/2026 |
147 148 142 144 144B 69 115BBE |
2015-16 |
Allowed |
1 |
|
|
| 116880 |
Taxpundit |
326Taxpundit82 |
SRSANVED AADIMAYA INDUSTRIES PRIVATE LIMITED |
INCOME TAX OFFICER |
Pune |
ITAT |
|
Pune |
R. K. PANDA |
ITA 2347/PUN/2025 |
05/03/2026 |
115BAA 143 139 |
2020-21 |
Allowed |
1 |
|
|
| 116879 |
Taxpundit |
326Taxpundit81 |
SAVTA MAHARAJ GRAMIN BIGARSHETI SANKARI PATHSANSTH MARYADIT |
ITO, WARD 2, AHMEDNAGAR |
Pune |
ITAT |
|
Pune |
DR. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER |
ITA 2088/PUN/2025 |
05/03/2026 |
263 143(3) 143(3A) 143(3B) 270A 80P(2)(d) 80P(2)(a)(i) |
2018-19 |
Allowed |
1 |
|
|
| 116878 |
Taxpundit |
326Taxpundit80 |
SHRI GURUMAULI SEVABHAVI SANSTHA |
CIT (EXEMPTION) |
Pune |
ITAT |
|
Pune |
|
ITA 1141/PUN/2025 & ITA 1142/PUN/2025 |
05/03/2026 |
12A 12AA 12AB 80G(5) 2(15) |
2022-23 |
Allowed |
1 |
|
|
| 116877 |
Taxpundit |
326Taxpundit79 |
SHRI K.P. MAGENNAVAR LAXMI CREDIT SOUHARDA SAHAKARI SANGH LTD.... |
INCOME TAX OFFICER |
Panaji |
ITAT |
|
Panaji |
PAVAN KUMAR GADALE |
ITA 33/PAN/2026 |
27/02/2026 |
143(3) 250 80P(2)(a)(i) 80P(2)(d) 143(2) 142(1) |
N/A |
Partly Allowed |
1 |
|
|
| 116876 |
Taxpundit |
326Taxpundit78 |
M/S R. S. SHETYE & BROS |
ASSISTANT COMMISSIONER OF INCOME TAX |
Panaji |
ITAT |
|
Panaji |
PAVAN KUMAR GADALE, JUDICIAL MEMBER & G D PADMAHSHALI ACCOUNTANT MEMBER |
ITA 37/PAN/2023 |
27/02/2026 |
143(3) 250 143(2) 142(1) 2(14) 32 |
2016-17 |
Partly Allowed |
1 |
|
|
| 116875 |
Taxpundit |
326Taxpundit77 |
ASSISTANT COMMISSIONER OF INCOME TAX |
BAGKIYA CONSTRUCTIONS PVT. LTD |
Panaji |
ITAT |
|
Panaji |
PAVAN KUMAR GADALE, JUDICIAL MEMBER AND G. D. PADMAHSHALI, ACCOUNTANT MEMBER |
ITA 148/PAN/2023 |
27/02/2026 |
253 250 147 |
2017-18 |
Partly Allowed |
1 |
|
|
| 116874 |
Taxpundit |
326Taxpundit76 |
DEPUTY COMMISSIONER OF INCOME TAX |
M/S MOHIT ISPAT LTD. |
Panaji |
ITAT |
|
Panaji |
PAVAN KUMAR GADALE, JUDICIAL MEMBER AND G. D. PADMAHSHALI, ACCOUNTANT MEMBER |
ITA 9/PAN/2020 |
27/02/2026 |
253 250 143 139 132 133A |
2016-17 |
Partly Allowed |
1 |
|
|
| 116873 |
Taxpundit |
326Taxpundit75 |
VARLAKSHMI KRISHNAMOORTHI IYER |
ITO WARD 42 (3) (3) |
Mumbai |
ITAT |
|
Mumbai |
Shri Rahul Chaudhary, Judicial Member; Shri Bijayananda Pruseth, Accountant Member |
ITA 379/MUM/2026 |
27/02/2026 |
147 144B 144 133A 148 80C 80D 80G 80GG 80U 249 |
2017-18 |
Allowed |
1 |
|
|
| 116872 |
Taxpundit |
326Taxpundit74 |
VARALAKSHMI KRINAMOORTHY IYER |
ITO 42 (3) (3) MUMBAI |
Mumbai |
ITAT |
|
Mumbai |
Shri Rahul Chaudhary, Judicial Member; Shri Bijayananda Pruseth, Accountant Member |
ITA 378/MUM/2026 |
27/02/2026 |
147 144B 144 133A 148 80C 80D 80G 80TTA 249 |
2016-17 |
Allowed |
1 |
|
|
| 116871 |
Taxpundit |
326Taxpundit73 |
ROMIL RASIK MEGHANI |
ITO-19(3)(1) |
Mumbai |
ITAT |
|
Mumbai |
Shri Rahul Chaudhary, Judicial Member and Bijayananda Pruseth, Accountant Member |
ITA 351/MUM/2026 |
27/02/2026 |
147 144B 148 148A(d) 151 |
2016-17 |
Partly Allowed |
1 |
|
|
| 116870 |
Taxpundit |
326Taxpundit72 |
NAYNISH HARISCHANDRA RAHANE |
INCOME TAX OFFICER WARD 22 2 1 MUMBAI |
Mumbai |
ITAT |
|
Mumbai |
SANDEEP SINGH KARHAIL, JUDICIAL MEMBER, VIKRAM SINGH YADAV, ACCOUNTANT MEMBER |
ITA 317/MUM/2026 |
27/02/2026 |
56(2)(x)(b) 250 143(2) 142(1) 143(3) 143(3A) 143(3B) 50C(2) |
2018-19 |
Allowed |
1 |
|
|
| 116869 |
Taxpundit |
326Taxpundit71 |
DEVANG KANUBHAI VORA |
ACIT, CIRCLE 32(1), MUMBAI |
Mumbai |
ITAT |
|
Mumbai |
Rahul Chaudhary, Bijayananda Pruseth |
ITA 8912/MUM/2025 |
27/02/2026 |
147 143(3) 148 151A 148A 68 132 151 149 153A 153C |
2013-14 |
Partly Allowed |
1 |
|
|
| 116868 |
Taxpundit |
326Taxpundit70 |
SMT BHAMRIDEVI KHANGARARAM PUROHIT |
ACIT CENTRAL CIRCLE 4 2 |
Mumbai |
ITAT |
|
Mumbai |
OM PRAKASH KANT, KAVITHA RAJAGOPAL |
ITA 8854/MUM/2025 |
27/02/2026 |
250 153C 132 143 142 69 |
N/A |
Allowed |
1 |
|
|
| 116867 |
Taxpundit |
326Taxpundit69 |
SHAZIA MOHAMMED SHAIKH |
DCIT-CENTRAL CIRCLE-4(2) |
Mumbai |
ITAT |
|
Mumbai |
OM PRAKASH KANT, KAVITHA RAJAGOPAL |
ITA 8791/MUM/2025 & ITA 8792/MUM/2025 & ITA 8793/MUM/2025 |
27/02/2026 |
250 153C 132 143 142 69 |
2017-18 |
Allowed |
1 |
|
|
| 116866 |
Taxpundit |
326Taxpundit68 |
AMRARAM MALI |
THE ASSISTANT COMMISSIONER OF INCOME TAX |
Mumbai |
ITAT |
|
Mumbai |
SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER |
ITA 8611/MUM/2025 & ITA 8612/MUM/2025 & ITA 8613/MUM/2025 |
27/02/2026 |
132 153(C) 250 |
N/A |
Allowed |
1 |
|
|