| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 116865 |
Taxpundit |
326Taxpundit67 |
PIYUSH AMRITLAL MEHTA |
INCOME TAX OFFICER WARD 19(2)(4) |
Mumbai |
ITAT |
|
Mumbai |
SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER, SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER |
ITA 8562/MUM/2025 |
27/02/2026 |
250
271(1)(c)
148
147
143(3) |
2009-10 |
Allowed |
1 |
|
|
| 116861 |
Taxpundit |
326Taxpundit63 |
INCOME TAX OFFICER |
LUNAR DIAMONDS |
Mumbai |
ITAT |
|
Mumbai |
Narender Kumar Choudhry, Judicial Member and Jagadish, Accountant Member |
ITA 8240/MUM/2025 |
27/02/2026 |
250
147
148
148A(b)
148A(d) |
2014-15 |
Dismissed |
1 |
|
|
| 116853 |
Taxpundit |
326Taxpundit55 |
NIMISH VIVEK JUVEKAR |
ITO WARD 20(2)(1) |
Mumbai |
ITAT |
|
Mumbai |
|
ITA 6829/MUM/2025 |
27/02/2026 |
148
147
144
142
10
151A |
2015-16 |
Partly Allowed |
1 |
|
|
| 116851 |
Taxpundit |
326Taxpundit53 |
VIMALA JITENDRA JAIN |
THE ASST.CIT |
Mumbai |
ITAT |
|
Mumbai |
SANDEEP GOSAIN, BIJAYANANDA PRUSETH |
ITA 5571/MUM/2025 |
27/02/2026 |
250
153C
147
148
69
115BBE |
2020-21 |
Allowed |
1 |
|
|
| 116850 |
Taxpundit |
326Taxpundit52 |
VIMALA JITENDRA JAIN |
ASST, CIT.CENTRALCIRCLE4(2), MUMBAI |
Mumbai |
ITAT |
|
Mumbai |
Sandeep Gosain, Bijayananda Pruseth |
ITA 5570/MUM/2025 |
27/02/2026 |
250
153C
147
148
69
115BBE |
2019-20 |
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 |
|
|
| 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 |
|
|
| 116831 |
Taxpundit |
326Taxpundit33 |
REKHABEN SHARADKUMAR MEHTA |
WARD 42(1)(4) |
Mumbai |
ITAT |
|
Mumbai |
Anikesh Banerjee, Bijayananda Pruseth |
ITA 8318/MUM/2025 |
05/03/2026 |
250
143(3)
147
151
69B
115BBE
148
139(1)
69A |
2012-13 |
Partly Allowed |
1 |
|
|
| 116829 |
Taxpundit |
326Taxpundit31 |
JIGNESH NATVERLAL PATEL (REPRESNTED BY LATE NATVERLAL NANUBHAI... |
ITO WARD 24(3)(1) |
Mumbai |
ITAT |
|
Mumbai |
|
ITA 6769/MUM/2025 |
05/03/2026 |
148
147
144B
250
139
148A
151 |
2017-18 |
Allowed |
1 |
|
|
| 116826 |
Taxpundit |
326Taxpundit28 |
MEHUL PRAVINCHANDRA SHETH |
DCIT, C.C 1(2), MUMBAI |
Mumbai |
ITAT |
|
Mumbai |
Shri Anikesh Banerjee, Judicial Member and Shri Girish Agrawal, Accountant Member |
ITA 4702/MUM/2025 |
05/03/2026 |
250
270A
148
143
142
147
274
270AA
10
80GGC |
2019-20 |
Allowed |
1 |
|
|
| 116820 |
Taxpundit |
326Taxpundit22 |
SMT. KUMUD YADAV |
ASSESSING OFFICER |
Lucknow |
ITAT |
|
Lucknow |
SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER |
ITA 281/LKW/2025 |
27/02/2026 |
250
147
144
148
151A
148A
143 |
2016-17 |
Partly Allowed |
1 |
|
|
| 116818 |
Taxpundit |
326Taxpundit20 |
PANKAJ AGARWAL |
THE AO SPECIAL RANGE |
Lucknow |
ITAT |
|
Lucknow |
SUDHANSHU SRIVASTAVA, NIKHIL CHOUDHARY |
ITA 122/LKW/2024 |
27/02/2026 |
143(3)
44AB
43(5)
148
147 |
2017-18 |
Allowed |
1 |
|
|
| 116814 |
Taxpundit |
326Taxpundit16 |
JYOTI SHROFF |
D.C.I.T. |
Kolkata |
ITAT |
|
Kolkata |
|
ITA 2278/KOL/2025 |
02/03/2026 |
148
143
147 |
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 |
|
|
| 116809 |
Taxpundit |
326Taxpundit11 |
RASHID HUSSAIN |
ASSISTANT COMMISSIONER OF INCOME TAX |
Hyderabad Tribunal |
ITAT |
|
Hyderabad |
Ravish Sood, Madhusudan Sawdia |
ITA 1322/HYD/2025 |
30/01/2026 |
147
250
143(2)
148
37(1)
151A
148A
144(b)
80C
139 |
2021-22 |
Allowed |
1 |
|
|
| 116804 |
Taxpundit |
326Taxpundit6 |
SAMARTH SOTAFIR MAHARAJ BIGAR SHETI GRAMIN SAHAKARI PAT SANSTHA |
INCOME TAX OFFICER |
Nagpur Tribunal |
ITAT |
|
Nagpur |
DR. MANISH BORAD |
ITA 551/NAG/2025 |
10/02/2026 |
250
147
144
144B
148
80P
80P(2)(d) |
|
Allowed |
1 |
|
|
| 116803 |
Taxpundit |
326Taxpundit5 |
CENTURION LABORATORIES (P) LTD. |
ASSISTANT COMMISSIONER OF INCOME TAX |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
T.R. Senthil Kumar, Narendra Prasad Sinha |
ITA 2292/AHD/2025 |
11/02/2026 |
147
144B
148A(d)
148
142(1)
143(2) |
2019-20 |
Allowed |
1 |
|
|
| 116800 |
Taxpundit |
326Taxpundit2 |
MPCL INDUSTRIES LTD. |
DEPUTY COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
Satbeer Singh Godara, Naveen Chandra |
ITA No.5636/Del/2025 |
26/02/2026 |
143(3)
147
148
234A
234B |
2012-13 |
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 |
|
|
| 116793 |
Taxpundit |
226Taxpundit_327 |
K&S FINCON (P) LTD. |
INCOME TAX OFFICER |
Delhi Tribunal |
ITAT |
|
Delhi |
SUDHIR KUMAR, MANISH AGARWAL |
ITA 6556/DEL/2025 |
11/02/2026 |
147
144B
148
143(1)
143(3)
131(1A)
148A(b)
148A(d)
149 |
2013-14 |
Allowed |
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 |
|
|
| 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 |
|
|
| 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 |
|
|
 taxpundit@taxpundit.org