| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 116811 |
Taxpundit |
326Taxpundit13 |
DEPUTY GOTHWAL CONSTRUCTIONS (P) LTD. |
DEPUTY COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
MAHAVIR SINGH, SANJAY AWASTHI |
ITA 2862/DEL/2025 |
17/12/2025 |
250
201(1)
201(1A)
194C
196
271(l)(c) |
2017-18 |
Allowed |
1 |
|
|
| 116806 |
Taxpundit |
326Taxpundit8 |
ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES |
INCOME TAX OFFICER |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
Laliet Kumar, Krinwant Sahay |
ITA No. 98/Chd/ 2025 |
09/02/2026 |
271C
194C
201
273B
200 |
|
Dismissed |
1 |
|
|
| 116802 |
Taxpundit |
326Taxpundit4 |
HEMANT SUDHAKAR AHIRRAO |
INCOME TAX OFFICER |
Pune Tribunal |
ITAT |
|
Pune |
DR. MANISH BORAD |
ITA 2567/PUN/2025 |
23/02/2026 |
250
271(1)(c)
270A
148
144
133A |
2016-17 |
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 |
|
|
| 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 |
|
|
| 115846 |
Taxpundit |
1225Taxpundit210 |
YOGESH JASHUBHAI PATEL |
INCOME TAX OFFICER |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
BRR KUMAR & SIDDHARTHA NAUTIYAL |
ITA 158/AHD/2023 |
06/11/2025 |
250
271(1)(c)
143(1) |
2011-12 |
Allowed |
1 |
|
|
| 115829 |
Taxpundit |
1225Taxpundit193 |
PATEL BRASS WORKS |
DEPUTY COMMISSIONER OF INCOME TAX |
Rajkot Tribunal |
ITAT |
|
Rajkot |
ARJUN LAL SAINI & DINESH MOHAN SINHA |
ITA 413/RJT/2024 |
06/11/2025 |
271(1)(b)
147
142(1) |
2015-16 |
Partly Allowed |
1 |
|
|
| 115822 |
Taxpundit |
1225Taxpundit186 |
AMBARWADIKAR INFRASTRUCTURE LTD. |
INCOME TAX OFFICER |
Pune Tribunal |
ITAT |
|
Pune |
R. K. PANDA & ASTHA CHANDRA |
ITA 1038/PUN/2025 |
12/12/2025 |
271(1)(c)
43CA
147 |
2016-17 |
Allowed |
1 |
|
|
| 115790 |
Taxpundit |
1225Taxpundit154 |
CAREER ABROAD EDUCATIONAL CONSULTANTS (P) LTD. |
ASSISTANT COMMISSIONER OF INCOME TAX |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
LALIET KUMAR & KRINWANT SAHAY |
ITA 84/CHANDI/2025 |
15/12/2025 |
139(4)
147
271(1)(c)
148 |
2012-13 |
Allowed |
1 |
|
|
| 115777 |
Taxpundit |
1225Taxpundit141 |
BIJAYA TAH |
INCOME TAX OFFICER |
Kolkata Tribunal |
ITAT |
|
Kolkata |
GEORGE MATHAN & RAJESH KUMAR |
ITA 405/KOL/2025 |
10/12/2025 |
10(38)
270(1)(c)
271(1)(c) |
2015-16 |
Allowed |
1 |
|
|
| 115690 |
Taxpundit |
1225Taxpundit54 |
DEPUTY COMMISSIONER OF INCOME TAX |
JUGAL KISHORE GARG |
Jaipur Tribunal |
ITAT |
|
Jaipur |
GAGAN GOYA & NARINDER KUMAR |
ITA 1317/JPR/2025 |
25/11/2025 |
271D
271E
269SS
275
2710
271E |
2016-17 |
Dismissed |
1 |
|
|
| 115661 |
Taxpundit |
1225Taxpundit25 |
LIZ HEMANGBHAI BHATT |
INCOME TAX OFFICER |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
T.R. Senthil Kumar &Narendra Prasad Sinha |
ITA 1374/AHD/2025 |
02/12/2025 |
271(1)(c)
144 |
2010-11 |
Allowed |
1 |
|
|
| 115659 |
Taxpundit |
1225Taxpundit23 |
Etesh P Jain HUF |
ITO |
Mumbai Tribunal |
ITAT |
|
Mumbai |
ANIKESH BANERJEE & PRABHASH SHANKAR |
I.T.A No.5734/Mum/2025 |
02/12/2025 |
250
271(1)(c)
143(3) |
2009-10 |
Allowed |
1 |
|
|
| 115647 |
Taxpundit |
1225Taxpundit11 |
Trig Detectives Pvt Ltd |
DCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
ANIKESH BANERJEE & PRABHASH SHANKAR |
I.T.A No.1906/Mum/2025 |
02/12/2025 |
250
271(1)(c)
122
119 |
2020-21 |
Allowed |
1 |
|
|
| 115617 |
Taxpundit |
1125Taxpundit73 |
GBT India Private Limited |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
CHALLA NAGENDRA PRASAD & AVDHESH KUMAR MISHRA |
ITA No.1764/Del/2022 |
26/11/2025 |
143(3)
144C(13)
36(2),br/>234A,br/>271(1)(c)
43(6) |
2018-19 |
Allowed |
1 |
|
|
| 115598 |
Taxpundit |
1125Taxpundit54 |
Nabeel Construction Pvt Ltd |
PCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & PADMAVATHY S |
ITA No.4340/Mum/2025 |
13/10/2025 |
263
69C
271AAC |
2021-22 |
Allowed |
1 |
|
|
| 115596 |
Taxpundit |
1125Taxpundit52 |
Somnath Ramdas Mundhekarwadi |
ITO |
pune Tribunal |
ITAT |
|
pune |
MANISH BORAD & VINAY BHAMORE |
ITA Nos.439, 440, 441, 1089, 1092 & 1093/PUN/2025 |
12/11/2025 |
147
271(1)(c)
142(1) |
2013-14
2015-16
2016-17 |
Allowed |
1 |
|
|
| 115595 |
Taxpundit |
1125Taxpundit51 |
The Gharthoon Agricultural Services Society |
ITO |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & MANOJ KUMAR AGGARWAL |
ITA Nos. 925 to 928/CHD/2025 |
13/11/2025 |
271(1)(b)
271F
148
142(1) |
2015-16 |
Allowed |
1 |
|
|
| 115572 |
Taxpundit |
1125Taxpundit28 |
Rushabhdev Swetambar Murtipujak Jain Sangh |
ITO |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
T.R. SENTHIL KUMAR & MAKARAND V. MAHADEOKAR |
I.T.A. No.136/Ahd/2025 |
11/11/2025 |
12AA
69A
144
147
250
271(1)(c)
234A |
2012-13 |
Partly |
1 |
|
|
| 115569 |
Taxpundit |
1125Taxpundit25 |
DCIT |
Ashwani Gupta |
Jaipur Tribunal |
ITAT |
|
Jaipur |
S. SEETHALAKSHM & RATHOD KAMLESH JAYANTBHAI |
ITA Nos. 1057 to 1061/JP/2025 |
10/11/2025 |
271D
269SS
147
143(3) |
2012-13
2016-17
2022-23 |
Dismissed |
1 |
|
|
| 115546 |
Taxpundit |
1125Taxpundit2 |
Shri Antriksh Gupta |
ITO |
Delhi Tribunal |
ITAT |
|
Delhi |
VIJAY PAL RAO & AVDHESH KUMAR MISHRA |
ITA No.2421/Del/2025 |
30/10/2025 |
271A
44AA
274
15A(1) |
2017-18 |
Allowed |
1 |
|
|
| 115537 |
Taxpundit |
1025Taxpundit70 |
Impress Estates Pvt Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
M BALAGANESH & VIMAL KUMAR |
ITA Nos. 1102 to 1108/Del/2019 |
28/10/2025 |
143(3)
271(1)(c)
153D
250
148 |
2008-09
2014-15 |
Allowed |
1 |
|
|
| 115513 |
Taxpundit |
1025Taxpundit46 |
Kiran Reddy Muddasani |
ITO |
Hyderabad Tribunal |
ITAT |
|
Hyderabad |
VIJAY PAL RAO & MADHUSUDAN SAWDIA |
ITA Nos.1157 & 1158/Hyd./2025 |
17/10/2025 |
139A(7)
272B
271(1)(c)
147 |
2012-13 |
Allowed |
1 |
|
|
| 115506 |
Taxpundit |
1025Taxpundit39 |
Padma Parakh |
ITO |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY & ARUN KHODPIA |
ITA Nos.560, 561 & 562/RPR/2025 |
15/10/2025 |
200A
234E
271H |
2014-15 |
Allowed |
1 |
|
|
| 115494 |
Taxpundit |
1025Taxpundit27 |
Saroj Devi Haldiya |
ITO |
Jaipur Tribunal |
ITAT |
|
Jaipur |
S. SEETHALAKSHMI & RATHOD KAMLESH JAYANTBHAI |
ITA No. 917/JPR/2025 |
13/10/2025 |
56(2)(ix)
271(1)(c)
139
148
147
144B |
2015-16 |
Allowed |
1 |
|
|
| 115476 |
Taxpundit |
1025Taxpundit9 |
Late Jagdish |
ITO |
Jaipur Tribunal |
ITAT |
|
Jaipur |
RATHOD KAMLESH JAYANTBHAI & NARINDER KUMAR |
ITA No. 1437/JP/2024 |
07/10/2025 |
271(1)(c)
50C
159(1)
161
162
167 |
2007-08 |
Allowed |
1 |
|
|
| 115470 |
Taxpundit |
1025Taxpundit3 |
DCIT |
Honeywell Automation India Ltd |
pune Tribunal |
ITAT |
|
pune |
ASTHA CHANDRA & G. D. PADMAHSHALI |
ITA No. 2180/PUN/2024 & CO No. 06/PUN/2025 |
03/10/2025 |
271(1)(c)
250
143(1)
10A(7) |
2010-11 |
Dismissed |
1 |
|
|
| 115463 |
Taxpundit |
925Taxpundit66 |
ARUSUVAI FOOD PROCESSORS PRIVATE LIMITED |
ITO |
Chennai Tribunal |
ITAT |
|
Chennai |
ABY T. VARKEY & JAGADISH |
ITA Nos.477, 478 & 479/Chny/2024 |
26/09/2025 |
143(2)
142(1)
68
271(1)(c) |
2015-16
2016-17 |
Allowed |
1 |
|
|
| 115361 |
Taxpundit |
825Taxpundit39 |
ACIT |
Sahara India Commercial Corporation Limited |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & RIFAUR RAHMAN |
ITA No.6053/DEL/2016 |
14/08/2025 |
271(1)(c)
274
143(3)
153A
147
148 |
2006-07 |
Dismissed |
1 |
|
|
| 115351 |
Taxpundit |
825Taxpundit29 |
DCIT |
Gujarat State Electricity Corporation Limited |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
ANNAPURNA GUPTA & SUCHITRA KAMBLE |
I.T.A. No. 1655/Ahd/2024 |
12/08/2025 |
250
271(1)(c) |
2014-15 |
Allowed |
1 |
|
|
| 115344 |
Taxpundit |
825Taxpundit22 |
Sony India Pvt Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
ANUBHAV SHARMA & MANISH AGARWAL |
ITA No.9080/Del/2019 |
08/08/2025 |
271(1)(c)
92CA(3)
144C |
2015-16 |
Partly |
1 |
|
|
| 115331 |
Taxpundit |
825Taxpundit9 |
Thirunelly Service Co-op Bank Ltd |
JCIT |
Cochin Tribunal |
ITAT |
|
Cochin |
INTURI RAMA RAO & SONJOY SARMA |
ITA Nos. 420 & 421/Coch/2022 |
04/08/2025 |
269SS
274
271D
80P
143(3) |
2015-16 |
Dismissed |
1 |
|
|
| 115320 |
Taxpundit |
725Taxpundit72 |
Asian Closures Ltd |
DCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
ANUBHAV SHARMA & AMITABH SHUKLA |
ITA No.7252/Del/2017 |
31/07/2025 |
143(3)
40(3)
271D |
1992-93 |
Allowed |
1 |
|
|
| 115313 |
Taxpundit |
725Taxpundit65 |
ITO |
Bhikshu Granimart |
pune Tribunal |
ITAT |
|
pune |
R. K. PANDA & VINAY BHAMORE |
ITA No.1158/PUN/2024 |
29/07/2025 |
69A
271AAC
115BBE
133(6)
142(1)
143(2) |
2017-18 |
Dismissed |
1 |
|
|
| 115290 |
Taxpundit |
725Taxpundit42 |
Devika Buildestate Pvt Ltd |
ITO |
Jaipur Tribunal |
ITAT |
|
Jaipur |
S. SEETHALAKSHM & RATHOD KAMLESH JAYANTBHAI |
ITA No. 525/JP/2025 |
21/07/2025 |
143(3)
133(6)
271(1)(c)
142(1) |
2012-13 |
Allowed |
1 |
|
|
| 115215 |
Taxpundit |
625Taxpundit53 |
National Housing Bank |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
CHALLA NAGENDRA PRASAD & AVDHESH KUMAR MISHRA |
ITA No.1717/Del/2019 |
25/06/2025 |
271(1)(c)
14 |
2003-04 |
Allowed |
1 |
|
|
| 115208 |
Taxpundit |
625Taxpundit46 |
Braj Kishore Singh |
ACIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
PADMAVATHY S & RAJ KUMAR CHAUHAN |
ITA NO. 1011/MUM/2025 |
23/06/2025 |
144C(5)
148
142(1)
271(1)(b) |
2015-16 |
Partly |
1 |
|
|
| 115194 |
Taxpundit |
625Taxpundit33 |
Vineet Singh Construction Company Private Limited |
JCIT |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY & ARUN KHODPIA |
ITA No: 239/RPR/2024 |
18/06/2025 |
250
271D
250(4)
33(4) |
2012-13 |
Allowed |
1 |
|
|
| 115189 |
Taxpundit |
625Taxpundit28 |
ITO |
Kalidas Jivabhai Patel |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
T.R. SENTHIL KUMAR & MAKARAND V. MAHADEOKAR |
ITA No.934/Ahd/2024 |
18/06/2025 |
69
143(1)
144B
147
148A(b)
271AAC(1)
115BBE |
2017-18 |
Dismissed |
1 |
|
|
| 115171 |
Taxpundit |
625Taxpundit10 |
St. Josephs Educational Trust |
DCIT |
Chennai Tribunal |
ITAT |
|
Chennai |
ABY T. VARKEY & JAGADISH |
ITA Nos.3293 & 3294/Chny/2024 |
06/06/2025 |
270A
271AAB
139(1)
143(1)
153A |
2018-19
2020-21 |
Allowed |
1 |
|
|
| 115156 |
Taxpundit |
525Taxpundit51 |
Rahul M Dalmia |
ITO |
Mumbai Tribunal |
ITAT |
|
Mumbai |
PAWAN SINGH & GIRISH AGRAWAL |
ITA No. 3883/MUM/2024 |
29/05/2025 |
143(3)
234
271[1][c]
147 |
2008-09 |
Allowed |
1 |
|
|
| 115147 |
Taxpundit |
525Taxpundit42 |
PR. COMMISSIONER OF INCOME TAX |
SNEH LATA SAWHNEY |
Delhi High Court |
High Court |
Delhi |
|
VIBHU BAKHRU & TEJAS KARIA |
ITA 758/2023 |
13/05/2025 |
69C
260A
271(1)(c)
143(3)
153B
132 |
2006-07 |
Dismissed |
1 |
|
|
| 115141 |
Taxpundit |
525Taxpundit36 |
Bhavanishanker Naik |
ITO |
Bangalore Tribunal |
ITAT |
|
Bangalore |
PRASHANT MAHARISHI & SOUNDARARAJAN K |
ITA No.1968/Bang/2024 |
20/05/2025 |
250
271D
269SS |
2017-18 |
Allowed |
1 |
|
|
| 115137 |
Taxpundit |
525Taxpundit32 |
DIPAKKUMAR PUSHKARRAY VYAS |
ITO |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
BRR Kumar & Suchitra Kamble |
ITA No. 105/Ahd/2025 |
16/05/2025 |
234A
271(1)(C)
207
219
143(3) |
2012-13 |
Partly |
1 |
|
|
 taxpundit@taxpundit.org