| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 116849 |
Taxpundit |
326Taxpundit51 |
DCIT, CENTRAL CIRCLE 7(1), MUMBAI |
SUPERWAYS ENTERPRISES PRIVATE LIMITED |
Mumbai |
ITAT |
|
Mumbai |
Shri Saktijit Dey, Vice President and Shri Jagadish, Accountant Member |
ITA 3972/MUM/2025 & ITA 3975/MUM/2025 & ITA 3976/MUM/2025 & ITA 3979/MUM/2025 & ITA 3993/MUM/2025 & ITA 4007/MUM/2025 |
27/02/2026 |
68 132 143 |
2013-14 |
Dismissed |
1 |
|
|
| 116848 |
Taxpundit |
326Taxpundit50 |
NISHIT PRAFUL GOGRI |
DCIT, CIRCLE 3, THANE |
Mumbai |
ITAT |
|
Mumbai |
OM PRAKASH KANT, KAVITHA RAJAGOPAL |
ITA 3631/MUM/2025 & ITA 3632/MUM/2025 |
27/02/2026 |
148 250 68 10(38) |
2012-13 |
Dismissed |
1 |
|
|
| 116846 |
Taxpundit |
326Taxpundit48 |
ITO-19(3)(1) |
RAMNIKLAL SHIVJI SAVLA |
Mumbai |
ITAT |
|
Mumbai |
SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) |
ITA 3525/MUM/2025 |
27/02/2026 |
74(1A) 68 69C 37 |
2009-10 |
Partly Allowed |
1 |
|
|
| 116845 |
Taxpundit |
326Taxpundit47 |
SUPERWAYS ENTERPIRSES PRIVATE LIMITED |
DCIT CENTRAL CIRCLE -7(1) |
Mumbai |
ITAT |
|
Mumbai |
Shri Saktijit Dey, Vice President and Shri Jagadish, Accountant Member |
ITA 3146/MUM/2025 |
27/02/2026 |
68 132 143 |
2019-20 |
Allowed |
1 |
|
|
| 116844 |
Taxpundit |
326Taxpundit46 |
SUPERWAYS ENTERPIRSES PRIVATE LIMITED LTD |
DCIT CENTRAL CIRCLE 7(1) |
Mumbai |
ITAT |
|
Mumbai |
Shri Saktijit Dey, Vice President and Shri Jagadish, Accountant Member |
ITA 3142/MUM/2025 |
27/02/2026 |
68 132 143 |
2015-16 |
Allowed |
1 |
|
|
| 116843 |
Taxpundit |
326Taxpundit45 |
SUPERWAYS ENTERPIRSES PRIVATE LIMITED |
DCIT CENTRAL CIRCLE 7(1) |
Mumbai |
ITAT |
|
Mumbai |
Shri Saktijit Dey, Vice President and Shri Jagadish, Accountant Member |
ITA 3140/MUM/2025 & ITA 3141/MUM/2025 & ITA 3143/MUM/2025 & ITA 3144/MUM/2025 & ITA 3145/MUM/2025 |
27/02/2026 |
68 132 143 |
2013-14 |
Allowed |
1 |
|
|
| 116842 |
Taxpundit |
326Taxpundit44 |
NAYNA MUKESH SHAH |
DCIT, CIRCLE 41(2)(1), MUMBAI |
Mumbai |
ITAT |
|
Mumbai |
OM PRAKASH KANT, KAVITHA RAJAGOPAL |
ITA 1861/MUM/2025 |
27/02/2026 |
147 148 250 143 68 69C 10 |
2011-12 |
Dismissed |
1 |
|
|
| 116825 |
Taxpundit |
326Taxpundit27 |
JAYSHREE HARESH SHAH |
INCOME TAX OFFICER |
Mumbai |
ITAT |
|
Mumbai |
Anikesh Banerjee, Girish Agrawal |
ITA 4206/MUM/2025 |
05/03/2026 |
250 143(3) 139(1) 143(2) 10(38) 68 69C |
2014-15 |
Allowed |
1 |
|
|
| 116816 |
Taxpundit |
326Taxpundit18 |
HIND CHARITABLE TRUST |
PCIT(CENTRAL) |
Lucknow |
ITAT |
|
Lucknow |
SUDHANSHU SRIVASTAVA, NIKHIL CHOUDHARY |
ITA 26/LKW/2021 |
27/02/2026 |
12AA(3) 12AA(4) 12A 132 13(1)(c) 68 |
N/A |
Allowed |
1 |
|
|
| 116812 |
Taxpundit |
326Taxpundit14 |
NACHIMUTHU SIVASHANMUGAM |
ITO, WARD-2(1), TIRUPPUR |
Chennai |
ITAT |
|
Chennai |
Shri George George K, Vice President and Shri S.R. Raghunatha, Accountant Member |
ITA 3484/CHNY/2025 |
04/03/2026 |
148 147 144 147 68 264 144B 69A 115BBE 250 |
2017-18 |
Partly Allowed |
1 |
|
|
| 116810 |
Taxpundit |
326Taxpundit12 |
VIKRAMKUMAR KISHANLAL MEHTA |
DEPUTY COMMISSIONER OF INCOME TAX |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
Sanjay Garg, Annapurna Gupta |
ITA No.313/Ahd/2024 |
21/01/2026 |
147 148 250 68 115BBE 69 148A(b) 148A(d) 131 |
2018-19 |
Partly Allowed |
1 |
|
|
| 116798 |
Taxpundit |
226Taxpundit_332 |
DELIGHT PROPCON (P) LTD. |
ASSISTANT COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN, YOGESH KUMAR U.S. |
ITA 1267/DEL/2025 |
26/11/2025 |
147 143(3) 153C 148 143(2) 151 68 69 139 50C |
2011-12 |
Partly Allowed |
1 |
|
|
| 116795 |
Taxpundit |
226Taxpundit_329 |
BLUE CHIP FINANCIAL SERVICES (P) LTD. |
COMMISSIONER OF INCOME TAX |
Mumbai Tribunal |
ITAT |
|
Mumbai |
Amit Shukla, Girish Agrawal |
ITA No. 5616/MUM/2025 |
09/02/2026 |
143(3) 147 68 148 131 133(6) |
2012-13 |
Allowed |
1 |
|
|
| 116792 |
Taxpundit |
226Taxpundit_326 |
ASSISTANT COMMISSIONER OF INCOME TAX |
SUNIL KUMAR JOSHAN |
Agra Tribunal |
ITAT |
|
Agra |
M. Balaganesh, Sunil Kumar Singh |
ITA 494/AGR/2025 |
11/02/2026 |
143(3) 68 115BBE |
2014-15 |
Dismissed |
1 |
|
|
| 116791 |
Taxpundit |
226Taxpundit_325 |
VARDAAN INFRASTRUCTURES (P) LTD. |
INCOME TAX OFFICER |
Raipur Tribunal |
ITAT |
|
Raipur |
Partha Sarathi Chaudhury, Avdhesh Kumar Mishra |
ITA 834/RPR/2025 |
11/02/2026 |
250 148 147 143(3) 144B 68 |
2013-14 |
Allowed |
1 |
|
|
| 116790 |
Taxpundit |
226Taxpundit_324 |
ADARAGUNCHI MAHILA CO-OPERATIVE CREDIT SOCIETY LTD. |
INCOME TAX OFFICER |
Bangalore Tribunal |
ITAT |
|
Bangalore |
PRASHANT MAHARISHI |
ITA 2300/BANG/2025 |
12/02/2026 |
143(3) 80P 80P(2)(a)(i) 143(2) 142(1) 56 68 115BBE 154 |
2017-18 |
Partly Allowed |
1 |
|
|
| 116787 |
Taxpundit |
226Taxpundit_321 |
AZAD ISPAT INDIA (P) LTD. |
INCOME TAX OFFICER |
Bangalore Tribunal |
ITAT |
|
Bangalore |
Prashant Maharishi, Soundararajan K |
ITA 1342/BANG/2025 |
26/02/2026 |
147 148 142(1) 69 251 69A 68 |
2013-14 |
Allowed |
1 |
|
|
| 116782 |
Taxpundit |
226Taxpundit_316 |
JAGDISH CHAND VERMA |
INCOME TAX OFFICER |
Delhi Tribunal |
ITAT |
|
Delhi |
S. Rifaur Rahman, Anubhav Sharma |
ITA 2417/DEL/2025 |
12/11/2025 |
144 54 68 115BBE |
2014-15 |
Allowed |
1 |
|
|
| 116777 |
Taxpundit |
226Taxpundit_311 |
RAK CONSTRUCTION PROJECT (P) LTD. |
INCOME TAX OFFICER |
Mumbai Tribunal |
ITAT |
|
Mumbai |
Saktijit De Y, Makarand Vasant Mahadeokar |
ITA 5580/MUM/2025 |
09/02/2026 |
143(1) 143(2) 142(1) 68 271AAC(1) |
2018-19 |
Allowed |
1 |
|
|
| 116771 |
Taxpundit |
226Taxpundit_305 |
ARMSTRONG ENERGY (P) LTD. |
DEPUTY COMMISSIONER OF INCOME TAX* |
Mumbai Tribunal |
ITAT |
|
Mumbai |
Sandeep Gosain, Prabhash Shankar |
ITA 2940/MUM/2025 |
16/02/2026 |
251(1)(a) 143(3) 147 144 148 151(2) 68 143(1) |
2008-09 |
Allowed |
1 |
|
|
| 116768 |
Taxpundit |
226Taxpundit_302 |
INFINITY BUILDCOM |
INCOME TAX OFFICER |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
Annapurna Gupta, Siddhartha Nautiyal |
ITA 2671/AHD/2025 |
19/02/2026 |
68 69 144 147 148 142(1) 271(1)(c) 271B 156 |
2012-13 |
Allowed |
1 |
|
|
| 115855 |
Taxpundit |
1225Taxpundit219 |
PRINCIPAL COMMISSIONER OF INCOME TAX |
R. B. FARMS & ESTATES (P) LTD. |
HIGH COURT OF DELHI |
High Court |
DELHI |
|
VIBHU BAKHRU & TEJAS KARIA |
ITA 129/2024 |
13/05/2025 |
260A 68 132 153A 245C |
2015-16 |
Dismissed |
1 |
|
|
| 115838 |
Taxpundit |
1225Taxpundit202 |
RIDDHIMAN REALCON LLP |
INCOME TAX OFFICER |
Kolkata Tribunal |
ITAT |
|
Kolkata |
RAJESH KUMAR & PRADIP KUMAR CHOUBEY |
ITA 1735/KOL/2025 |
15/12/2025 |
143(3) 68 142(1) |
2012-13 |
Allowed |
1 |
|
|
| 115815 |
Taxpundit |
1225Taxpundit179 |
TELANTUBE ENTERTAINMENT PVT. LTD. & ANR. |
INCOME TAX OFFICER & ANR. |
BOMBAY TRIBUNAL |
ITAT |
|
BOMBAY |
ANIKESH BANERJEE & GIRISH AGRAWAL |
ITA 5279/MUM/2025 |
15/12/2025 |
250 143(3) 142(1) 133(6) 68 |
2012-13 |
Dismissed |
1 |
|
|
| 115734 |
Taxpundit |
1225Taxpundit98 |
JOINT COMMISSIONER OF INCOME TAX |
AWFIS SPACE SOLUTIONS PVT. LTD. |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
ANUBHAV SHARMA |
ITA 1650/DEL/2023 |
05/12/2025 |
68 148 |
2017-18 |
Dismissed |
1 |
|
|
| 115729 |
Taxpundit |
1225Taxpundit93 |
DEPUTY COMMISSIONER OF INCOME TAX |
SHREE SIDDHI INFRABUILD PVT. LTD. |
AHMEDABAD TRIBUNAL |
ITAT |
|
AHMEDABAD |
SANJAY GARG & MAKARAND V. MAHADEOKAR |
ITA 1635/AHD/2019 |
05/12/2025 |
143(3) 147 69A 68 |
2011-12 |
Dismissed |
1 |
|
|
| 115706 |
Taxpundit |
1225Taxpundit70 |
ANJU PAREKH |
INCOME TAX OFFICER |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY |
ITA 384/RPR/2023 |
20/11/2025 |
68 10(38) |
2013-14 |
Allowed |
1 |
|
|
| 115705 |
Taxpundit |
1225Taxpundit69 |
JSM OILFIELDS SERVICES (P) LTD. |
DEPUTY COMMISSIONER OF TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
SUDHIR KUMAR & MANISH AGARWAL |
ITA 4093/DEL/2024 |
21/11/2025 |
250 143(3) 142(1) 14A 68 |
2013-14 |
Allowed |
1 |
|
|
| 115692 |
Taxpundit |
1225Taxpundit56 |
PREM GRAIN INDUSTRIES (P) LTD. |
DEPUTY COMMISSIONER OF INCOME TAX |
Pune Tribunal |
ITAT |
|
Pune |
R. K. PANDA & ASTHA CHANDRA |
ITA 2012/PUN/2025 |
20/11/2025 |
143(2) 142(1) 132(4) 133(6) 132 68 |
2016-17 |
Allowed |
1 |
|
|
| 115666 |
Taxpundit |
1225Taxpundit30 |
VERTEX LAMINATE (P) LTD. |
DEPUTY COMMISSIONER OF INCOME TAX |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
B.R.R. KUMAR & SIDDHARTHA NAUTIYAL |
ITA 1575/AHD/2025 |
07/11/2025 |
143(3) 68 |
2013-14 |
Allowed |
1 |
|
|
| 115653 |
Taxpundit |
1225Taxpundit17 |
SHRI HARESHKUMAR MAFATLAL SHAH |
ACIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
VIKRAM SINGH YADAV & ANIKESH BANERJEE |
ITA No.5439/Mum/2024 |
04/12/2025 |
250 143(3) 68 142(1) |
2014-15 |
Allowed |
1 |
|
|
| 115652 |
Taxpundit |
1225Taxpundit16 |
DCIT |
Axis Overseas Limited |
Kolkata Tribunal |
ITAT |
|
Kolkata |
RAJESH KUMAR & RADIP KUMAR CHOUBEY |
ITA No.2425/KOL/2024 |
03/12/2025 |
68 115BB133(6) 2(24) |
2013-14 |
Dismissed |
1 |
|
|
| 115628 |
Taxpundit |
1125Taxpundit84 |
Adarsh Nursing Institute Private Limited |
ITO |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY |
ITA No.534/RPR/2025 |
27/11/2025 |
69 68 143(3) |
2014-15 |
Allowed |
1 |
|
|
| 115627 |
Taxpundit |
1125Taxpundit83 |
DCIT |
Sanjay Sales Agency, |
Delhi Tribunal |
ITAT |
|
Delhi |
YOGESH KUMAR U.S & MANISH AGARWAL |
I.T.A. No. 963/Del/2024 |
27/11/2025 |
68 139(1) 132 143(3) |
2017-18 |
Dismissed |
1 |
|
|
| 115625 |
Taxpundit |
1125Taxpundit81 |
Kishori Pankaj Agarwal |
ITO |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
SANJAY GARG & NARENDRA PRASAD SINHA |
I.T.A. No. 623/Ahd/2023 |
27/11/2025 |
250 68 10(38) |
2015-16 |
Allowed |
1 |
|
|
| 115619 |
Taxpundit |
1125Taxpundit75 |
ACIT |
Greenscape Developers Private Limited |
Mumbai Tribunal |
ITAT |
|
Mumbai |
SANDEEP GOSAIN & GIRISH AGRAWAL |
ITA No.3698 4593 4594 4675 4687 4285 4346 |
26/11/2025 |
68 133A |
2012-13 2014-15 2018-19 2020-21 |
Dismissed |
1 |
|
|
| 115613 |
Taxpundit |
1125Taxpundit69 |
ITO |
R.P. Milkmade Products Pvt Ltd |
Delhi Tribunal |
ITAT |
|
Delhi |
MADHUMITA ROY & NAVEEN CHANDRA |
ITA No. 3414/DEL/2024 |
14/11/2025 |
115BBE 68 |
2017-18 |
Partly |
1 |
|
|
| 115606 |
Taxpundit |
1125Taxpundit62 |
ACIT |
Nitin Garg |
Delhi Tribunal |
ITAT |
|
Delhi |
MAHAVIR SINGH & BRAJESH KUMAR SINGH |
ITA Nos. 4920 & 4921/Del/2019 |
08/10/2025 |
143(3) 68 |
2014-15 2015-16 |
Allowed |
1 |
|
|
| 115601 |
Taxpundit |
1125Taxpundit57 |
DCIT |
Surym Infrastructure |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
B.R.R. KUMAR & SUCHITRA R. KAMBLE |
ITA No. 293/Ahd/2021 |
24/11/2025 |
131 250 37 68 |
2018-19 |
Dismissed |
1 |
|
|
| 115584 |
Taxpundit |
1125Taxpundit40 |
Hamasamani Silks |
ITO |
Chennai Tribunal |
ITAT |
|
Chennai |
S.S. VISWANETHRA RAV & S. R. RAGHUNATHA |
ITA No.:2664/Chny/2025 |
07/11/2025 |
68 147 144B 44AB |
2017-18 |
Partly |
1 |
|
|
| 115570 |
Taxpundit |
1125Taxpundit26 |
DCIT |
Rathi Steel and Power Ltd |
Delhi Tribunal |
ITAT |
|
Delhi |
CHALLA NAGENDRA PRASAD & AVDHESH KUMAR MISHRA |
ITA No .2720/Del/2024 |
10/11/2025 |
68 69A |
2017-18 |
Dismissed |
1 |
|
|
| 115566 |
Taxpundit |
1125Taxpundit22 |
DCIT |
INDIAN HYDRO ELECTRIC POWER PVT LTD |
Delhi Tribunal |
ITAT |
|
Delhi |
SUDHIR KUMA & MANISH AGARWAL |
ITA Nos.3906 & 3907/Del/2023 |
07/11/2025 |
250 153A 132 68 69C 132(4) |
2018-19 2019-20 |
Dismissed |
1 |
|
|
| 115565 |
Taxpundit |
1125Taxpundit21 |
Alco Suppliers Private Limited |
National Faceless Assessment Center |
Kolkata Tribunal |
ITAT |
|
Kolkata |
RAJESH KUMAR & PRADIP KUMAR CHOUBEY |
ITA No.933/KOL/2025 |
04/11/2025 |
68 143(3) 144B 132(4) 143(2) 142(1) |
2022-23 |
Allowed |
1 |
|
|
| 115553 |
Taxpundit |
1125Taxpundit9 |
Kanchan Lalwani |
ITO |
Visakhapatnam Tribunal |
ITAT |
|
Visakhapatnam |
G. MANJUNATHA & RAVISH SOOD |
I.T.A.No.484/Viz/2025 |
31/10/2025 |
68 2(12A) 145 56 143(2) |
2021-22 |
Allowed |
1 |
|
|
| 115548 |
Taxpundit |
1125Taxpundit4 |
ACIT |
KBJ Developers Pvt. Ltd |
Mumbai Tribunal |
ITAT |
|
Mumbai |
NARENDER KUMAR CHOUDHRY & PRABHASH SHANKAR |
ITA Nos.1409/MUM/2024 |
30/10/2025 |
68 56(2)(x)(b)(B) 250 143(1) |
2012-13 |
Dismissed |
1 |
|
|
| 115539 |
Taxpundit |
1025Taxpundit72 |
DCIT |
Privi Exports Private Limited |
Kolkata Tribunal |
ITAT |
|
Kolkata |
RAJESH KUMAR & PRADIP KUMAR CHOUBEY |
I.T.A. No.1456/Kol/2025 |
28/10/2025 |
68 133A 132(4) |
2017-18 |
Dismissed |
1 |
|
|
| 115520 |
Taxpundit |
1025Taxpundit53 |
Star Track Footwear Pvt Ltd |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
MAHAVIR SINGH |
ITA No. 5250/Del/2025 |
22/10/2025 |
143(2) 37 133(6) 68 |
2012-13 |
Allowed |
1 |
|
|