| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 116862 |
Taxpundit |
326Taxpundit64 |
ABDULLATIF IBRAHIM BADARPURA |
DCIT CENTRAL CIRCLE 4(2) |
Mumbai |
ITAT |
|
Mumbai |
SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER |
ITA 8406/MUM/2025 & ITA 8407/MUM/2025 & ITA 8408/MUM/2025 |
27/02/2026 |
132 153(C) 250 |
N/A |
Allowed |
1 |
|
|
| 116858 |
Taxpundit |
326Taxpundit60 |
ASHOK HANJAJI MALI |
THE ASSISTANT COMMISSIONER OF INCOME TAX |
Mumbai |
ITAT |
|
Mumbai |
SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER |
ITA 7804/MUM/2025 |
27/02/2026 |
132 153C 250 |
N/A |
Allowed |
1 |
|
|
| 116857 |
Taxpundit |
326Taxpundit59 |
ASHOK HANJAJI MALI |
THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(2)MU... |
Mumbai |
ITAT |
|
Mumbai |
SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER |
ITA 7803/MUM/2025 |
27/02/2026 |
132 153C 250 |
N/A |
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 |
|
|
| 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 |
|
|
| 116839 |
Taxpundit |
326Taxpundit41 |
AMIT SHANTARAM BAGADE MITED |
INCOME TAX OFFICER INT TAXATION WARD 1(2) |
Mumbai |
ITAT |
|
Mumbai |
Justice (Retd.) C.V. Bhadang, Vikram Singh Yadav |
ITA 832/MUM/2025 |
04/03/2026 |
147 144C 148 148A 132 142 69 151A |
2019-20 |
Partly Allowed |
1 |
|
|
| 116838 |
Taxpundit |
326Taxpundit40 |
AMIT SHANTARAM BAGADE |
ITO (INT TAX) WARD-1(2)(1) |
Mumbai |
ITAT |
|
Mumbai |
Justice (Retd.) C.V. Bhadang, Vikram Singh Yadav |
ITA 6286/MUM/2025 |
04/03/2026 |
147 144C 148 148A 132 69 142 151A |
2020-21 |
Partly 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 |
|
|
| 115862 |
Taxpundit |
1225Taxpundit226 |
S. RAJENDRAN |
THE DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION) & ORS. |
Supreme Court of India |
Supreme Court |
|
|
PAMIDIGHANTAM SRI NARASIMHA, ATUL S. CHANDURKAR |
7140 of 2022 |
24/02/2026 |
24 132 |
|
Dismissed |
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 |
|
|
| 115834 |
Taxpundit |
1225Taxpundit198 |
ASHOK KUMAR & ANR. |
DEPUTY COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
SATBEER SINGH GODARA & RIFAUR RAHMAN |
ITA 3192/DEL/2025 |
22/12/2025 |
132 153C |
2010-11 |
Allowed |
1 |
|
|
| 115766 |
Taxpundit |
1225Taxpundit130 |
ACIT |
Jayesh Umakant Manania |
Mumbai Tribunal |
ITAT |
|
Mumbai |
BEENA PILLAI & MAKARAND VASANT MAHADEOKAR |
ITA No. 6588/Mum/2025 |
12/12/2025 |
69 143(3) 132 133A |
2012-13 |
Dismissed |
1 |
|
|
| 115743 |
Taxpundit |
1225Taxpundit107 |
HUBTOWN LIMITED & ANR. |
ASSISTANT COMMISSIONER OF INCOME TAX & ANR. |
BOMBAY TRIBUNAL |
ITAT |
|
BOMBAY |
ANIKESH BANERJEE & PRABHASH SHANKAR |
ITA 3038/MUM/2025 |
10/12/2025 |
250 153A 69A 132 80G |
2018-19 |
Dismissed |
1 |
|
|
| 115742 |
Taxpundit |
1225Taxpundit106 |
BHAVANA VIKRAM JAIN |
ASSISTANT COMMISSIONER OF INCOME TAX |
BOMBAY TRIBUNAL |
ITAT |
|
BOMBAY |
OM PRAKASH KANT & SANDEEP SINGH KARHAIL |
ITA 6363/MUM/2025 |
10/12/2025 |
69<132 153C |
2017-18 |
Allowed |
1 |
|
|
| 115735 |
Taxpundit |
1225Taxpundit99 |
DEPUTY COMMISSIONER OF INCOME TAX |
JAYA PRADEEP |
CHENNAI TRIBUNAL |
ITAT |
|
CHENNAI |
S.S. VISWANETHRA RAVI & S. R. RAGHUNATHA |
ITA 960/CHNY/2025 |
05/12/2025 |
23(3) 115BBE 153C 132 143(3) |
2020-21 |
Dismissed |
1 |
|
|
| 115731 |
Taxpundit |
1225Taxpundit95 |
VAKSONS METAPLAST PVT. LTD. |
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
RIFAUR RAHMAN & ANUBHAV SHARMA |
ITA 2216/DEL/2025 |
05/12/2025 |
132 159 139 142 (1) 143 (2) |
2017-18 |
Partly Allowed |
1 |
|
|
| 115728 |
Taxpundit |
1225Taxpundit92 |
DEPUTY COMMISSIONER OF INCOME TAX |
JAYA PRADEEP |
CHENNAI TRIBUNAL |
ITAT |
|
CHENNAI |
S.S. VISWANETHRA RAVI & S. R. RAGHUNATHA |
ITA 960/CHNY/2025 |
05/12/2025 |
143(3) 132 142(1) 132(4) 69B 115BBE |
2020-21 |
Dismissed |
1 |
|
|
| 115725 |
Taxpundit |
1225Taxpundit89 |
DEPUTY COMMISSIONER OF INCOME TAX |
SOBHA CHAND BHANSALI |
KOLKATA TRIBUNAL |
ITAT |
|
KOLKATA |
RAJESH KUMAR & RADIP KUMAR CHOUBEY |
ITA 1090/KOL/2025 |
02/12/2025 |
132 143(1) 153A 142(1) 133(6) 132(4) |
2017-18 |
Dismissed |
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 |
|
|
| 115691 |
Taxpundit |
1225Taxpundit55 |
SNW SMITH CONSULTANTS (P) LTD. |
ASSISTANT COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
MAHAVIR SINGH & KRINWANT SAHAY |
ITA 1633/DEL/2025 |
21/11/2025 |
153A 143(3) 132A 142(1) |
2012-13 |
Allowed |
1 |
|
|
| 115685 |
Taxpundit |
1225Taxpundit49 |
PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. |
SHIVGORI BUILDERS (P) LTD. & ORS. |
Delhi High Court |
High Court |
Delhi |
|
V. KAMESWAR RAO & VINOD KUMAR |
ITA 536/2025 |
28/10/2025 |
153D 132 132A 153B |
2006-07 2007-08 2008-09 |
Dismissed |
1 |
|
|
| 115682 |
Taxpundit |
1225Taxpundit46 |
RAJESH SANCHETI |
DEPUTY COMMISSIONER OF INCOME TAX |
Rajasthan High Court |
|
Rajasthan |
|
PUSHPENDRA SINGH BHATI & ANUROOP SINGHI |
D.B. Civil Writ Petition No. 22199/2025 |
12/11/2025 |
147 153A 132 132A 148 151A |
|
Allowed |
1 |
|
|
| 115651 |
Taxpundit |
1225Taxpundit15 |
PRINCIPAL COMMISSIONER OF INCOME TAX |
MIRAGE HOMES LTD |
Delhi High Court |
High Court |
Delhi |
|
V. KAMESWAR RAO & MINI PUSHKARNA |
ITA 691/2025 |
01/12/2025 |
260A 153A 132A |
2007-08 |
Dismissed |
1 |
|
|
| 115640 |
Taxpundit |
1225Taxpundit4 |
Rajsheel Jitendra Patel |
ITO |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
SIDDHARTHA NAUTIYA & MAKARAND V. MAHADEOKAR |
I.T.A. No.388/Ahd/2025 |
25/11/2025 |
147 144C(13) 132 148 |
2019-20 |
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 |
|
|
| 115615 |
Taxpundit |
1125Taxpundit71 |
Pawan Agrwa |
ITO |
Agra Tribunal |
ITAT |
|
Agra |
M. BALAGANESH |
ITA No. 386/AGR/2025 |
26/11/2025 |
147 132 151 148 |
2020-21 |
Allowed |
1 |
|
|
| 115582 |
Taxpundit |
1125Taxpundit38 |
DCIT |
AVIMA Exports Private Limited |
Kolkata Tribunal |
ITAT |
|
Kolkata |
RAJESH KUMA & SHRIPRADIP KUMAR CHOUBEY |
ITA No.1439/KOL/2025 |
11/11/2025 |
133(6) 134 132(4) 143(3) 131 |
2014-15 |
Dismissed |
1 |
|
|
| 115577 |
Taxpundit |
1125Taxpundit33 |
Darshan Dhankani |
Principal Commissioner Of Income Tax |
Rajasthan High Court |
High Court |
Rajasthan |
|
PUSHPENDRA SINGH BHATI & ANUROOP SINGHI |
D.B. Civil Writ Petition No. 21550/2025 |
06/11/2025 |
147 148 153A 132A |
|
Set Aside |
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 |
|
|
| 115551 |
Taxpundit |
1125Taxpundit7 |
Kapoor Industries Limited |
Centralized Processing centre |
Delhi Tribunal |
ITAT |
|
Delhi |
SATBEER SINGH GODARA & MANISH AGARWAL |
ITA No. 4498/Del/2025 |
31/10/2025 |
219 132B 153Abr/>207 143(1) |
2024-25 |
Allowed |
1 |
|
|
| 115547 |
Taxpundit |
1125Taxpundit3 |
LSL Tools (P) Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN & ANUBHAV SHARMA |
ITA No.5644/DEL/2024 |
30/10/2025 |
40A(2)(b) 145(3) 132 153C 143(3) |
2021-22 |
Allowed |
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 |
|
|
| 115534 |
Taxpundit |
1025Taxpundit67 |
PR. COMMISSIONER OF INCOME TAX |
ASHUTOSH DEVELOPERS P. LTD |
Delhi High Court |
High Court |
Delhi |
|
V. KAMESWAR RAO & VINOD KUMAR |
ITA 522/2025 |
15/10/2025 |
153D 132A 144BA |
|
Dismissed |
1 |
|
|
| 115514 |
Taxpundit |
1025Taxpundit47 |
DCIT |
Rajesh Kumar Kedia |
Kolkata Tribunal |
ITAT |
|
Kolkata |
RAJESH KUMAR & SHRIGEORGE MATHAN |
ITA Nos.137 & 138/KOL/2025 |
17/10/2025 |
69A 147 143(3) 132(4A) 292C 148 |
2016-17 2019-20 |
Allowed |
1 |
|
|
| 115511 |
Taxpundit |
1025Taxpundit44 |
THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED |
DCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & ARUN KHODPIA |
ITA 3012/MUM/2025 |
17/10/2025 |
132(4) 131,br/>144C(13) 151A,br/>148 |
2014-15 |
Allowed |
1 |
|
|
| 115466 |
Taxpundit |
925Taxpundit69 |
SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
ANUBHAV SHARMA & MANISH AGARWAL |
ITA No. 2182/DEL/2023 |
30/09/2025 |
11 13 2(45) 69A 132(4) 292C 134(4) |
2017-18 |
Partly |
1 |
|
|
| 115454 |
Taxpundit |
925Taxpundit57 |
ASST COMMISSIONER OF INCOME TAX |
STATE |
Delhi High Court |
High Court |
Delhi |
|
NEENA BANSAL KRISHNA |
CRL.M.C. 2198/2018 |
18/09/2025 |
132 482 281B 226(4) 136 293 |
|
Dismissed |
1 |
|
|
| 115434 |
Taxpundit |
925Taxpundit37 |
Suresh Kumar Banthia |
DCIT |
Kolkata Tribunal |
ITAT |
|
Kolkata |
RAJESH KUMAR & PRADIP KUMAR CHOUBEY |
ITA No.835/KOL/2025 |
18/09/2025 |
133A 143(3) 69A 132 153C 147 |
2020-21 |
Allowed |
1 |
|
|