| 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 |
|
|
| 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 |
|
|
| 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 |
|
|
| 116864 |
Taxpundit |
326Taxpundit66 |
FARHANA USMAN BADARPURA |
DCIT CENTRAL CIRCLE 4(2) |
Mumbai |
ITAT |
|
Mumbai |
Sandeep Gosain, Bijayananda Pruseth |
ITA 8421/MUM/2025 & ITA 8422/MUM/2025 & ITA 8423/MUM/2025 |
27/02/2026 |
250 153C 69 |
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 |
|
|
| 116855 |
Taxpundit |
326Taxpundit57 |
JAIN SANJAYKUMAR SOHANRAJ HUF |
DCIT CENTRAL CIRCLE |
Mumbai |
ITAT |
|
Mumbai |
Sandeep Gosain, Bijayananda Pruseth |
ITA 7114/MUM/2025 |
27/02/2026 |
250 153C 69 |
2020-21 |
Allowed |
1 |
|
|
| 116854 |
Taxpundit |
326Taxpundit56 |
JAIN SANJAYKUMAR SOHANRAJ HUF |
DCIT, CENTRAL CIRCLE , MUMBAI |
Mumbai |
ITAT |
|
Mumbai |
Sandeep Gosain, Bijayananda Pruseth |
ITA 7113/MUM/2025 |
27/02/2026 |
250 153C 69 |
2019-20 |
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 |
|
|
| 116847 |
Taxpundit |
326Taxpundit49 |
MITA MADHUKAR SHETH |
DEPUTY COMMISSIONER OF IT |
Mumbai |
ITAT |
|
Mumbai |
SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) |
ITA 3530/MUM/2025 |
27/02/2026 |
153C 142(2A) 144 127 |
2014-15 |
Allowed |
1 |
|
|
| 116819 |
Taxpundit |
326Taxpundit21 |
CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY |
DCIT-CC-2 |
Lucknow |
ITAT |
|
Lucknow |
SUDHANSHU SRIVASTAVA, NIKHIL CHOUDHARY |
ITA 412/LKW/2024 |
27/02/2026 |
250 143(1) 12AA 11(1A) 234A 234B 234C 153A 153C 12A 139(4) |
2013-14 |
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 |
|
|
| 116773 |
Taxpundit |
226Taxpundit_307 |
ASSISTANT COMMISSIONER OF INCOME TAX |
DHEERAJ CHAUDHARY |
Delhi Tribunal |
ITAT |
|
Delhi |
Yogesh Kumar US, Naveen Chandra |
ITA 6217/DEL/2018 |
11/02/2026 |
153A 142(1) |
2015-16 |
Partly Allowed |
1 |
|
|
| 116767 |
Taxpundit |
226Taxpundit_301 |
AMAR NATH GUPTA & SON |
DEPUTY COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
Anubhav Sharma, Manish Agarwal |
ITA 6425/DEL/2025 |
27/02/2026 |
153C 143(3) 153A |
2019-20 |
Allowed |
1 |
|
|
| 115873 |
Taxpundit |
1225Taxpundit237 |
Nand Kishore Jain |
Assistant Commissioner Of Income Tax |
High Court of Rajasthan |
High Court |
Rajasthan |
|
INDERJEET SINGH, RAVI CHIRANIA |
D.B. Civil Writ Petition No. 18754/2025, D.B. Civil Writ Petition No. 11993/2025, D.B. Civil Writ Petition No. 11996/2025, D.B. Civil Writ Petition No. 12875/2025, D.B. Civil Writ Petition No. 13034/2025, D.B. Civil Writ Petition No. 13035/2025, D.B. Civil Writ Petition No. 13065/2025, D.B. Civil Writ Petition No. 13069/2025, D.B. Civil Writ Petition No. 13075/2025, D.B. Civil Writ Petition No. 13076/2025, D.B. Civil Writ Petition No. 19542/2025, D.B. Civil Writ Petition No. 19547/2025 |
23/02/2026 |
153C |
2014-15 |
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 |
|
|
| 115843 |
Taxpundit |
1225Taxpundit207 |
LLOYDS METALS & ENERGY LTD. & ORS. |
DEPUTY COMMISSIONER OF INCOME TAX & ORS. |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & GIRISH AGRAWAL |
ITA 3075/MUM/2025 |
27/11/2025 |
143(3) 153C 145 |
2014-15 |
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 |
|
|
| 115820 |
Taxpundit |
1225Taxpundit184 |
JAGDAMBA PETROLEUM INDIA (P) LTD. |
DEPUTY COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
C.N. PRASAD & MANISH AGARWAL |
ITA 6144/DEL/2024 |
17/12/2025 |
153A 153C |
2015-16 |
Partly Allowed |
1 |
|
|
| 115816 |
Taxpundit |
1225Taxpundit180 |
INCOME TAX OFFICER & ANR. |
SAMIKSHA MAHAJAN & ANR. |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
Mahavir Singh & Krinwant Sahay |
ITA 347/DEL/2021 |
16/12/2025 |
139 153A 143(3) |
2005-06 |
Dismissed |
1 |
|
|
| 115760 |
Taxpundit |
1225Taxpundit124 |
Haldiram Snacks Pvt. Ltd |
PCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
SUDHIR KUMAR & MANISH AGARWAL |
ITA No.3371/Del/2025 |
12/12/2025 |
153C 263 148 |
2016-17 |
Allowed |
1 |
|
|
| 115748 |
Taxpundit |
1225Taxpundit112 |
QUALCOMM INCORPORATED ERNST & YOUND LLP |
DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
VIKAS AWASTHY & NAVEEN CHANDRA |
ITA 2086/DEL/2025 |
10/12/2025 |
144C(13) 153 143(3) 9(1)(vi) 115A |
2018-19 |
Allowed |
1 |
|
|
| 115747 |
Taxpundit |
1225Taxpundit111 |
PICO DEEPALI OVERLAYS CONSORTIUM |
DEPUTY COMMISSIONER OF INCOME TAX |
DELHI TRIBUNAL |
ITAT |
|
DELHI |
M BALAGANESH & VIMAL KUMAR |
ITA 412/DEL/2022 |
10/12/2025 |
254 153A 143(3) 144C |
2011-12 |
Allowed |
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 |
|
|
| 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 |
|
|
| 115724 |
Taxpundit |
1225Taxpundit88 |
SMT. RITU SOIN |
ASSISTANT COMMISSIONER OF INCOME TAX |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & KRINWANT SAHAY |
ITA 304/CHANDI/2019 |
06/10/2025 |
10(38) 263 153A 153D |
2010-11 |
Allowed |
1 |
|
|
| 115723 |
Taxpundit |
1225Taxpundit87 |
SNW SMITH CONSULTANT (P) LTD. |
DEPUTY COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
SATBEER SINGH GODARA & S. RIFAUR RAHMAN |
ITA 2635/DEL/2023 |
08/10/2025 |
142(1) 254 37(1) 153A |
2018-19 |
Partly Allowed |
1 |
|
|
| 115709 |
Taxpundit |
1225Taxpundit73 |
JOINT COMMISSIONER OF INCOME TAX & ANR. |
KAPIL THAPAR & ANR. |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
LALIET KUMAR & KRINWANT SAHAY |
ITA No. 246/Chd/ 2025 |
28/10/2025 |
69A 148 148A 153C 139 153 151 |
2016-17 |
Dismissed |
1 |
|
|
| 115700 |
Taxpundit |
1225Taxpundit64 |
PRINCIPAL COMMISSIONER OF INCOME TAX |
SEVEN STAR STEELS LTD. |
HIGH COURT OF CALCUTTA |
High Court |
CALCUTTA |
|
T.S. SIVAGNANAM & CHAITALI CHATTERJEE (DAS |
ITAT/43/2025 IA NO: GA/1/2025, GA/2/2025 |
05/05/2025 |
260A 139(4) 153A 119(2)(b) |
2015-16 |
Dismissed |
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 |
|
|
| 115665 |
Taxpundit |
1225Taxpundit29 |
SUNIL GUPTA |
ASSISTANT COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
MAHAVIR SINGH & KRINWANT SAHAY |
ITA 635/DEL/2020 |
12/11/2025 |
143(3) 153<143(2) 153A |
2014-15 |
Partly Allowed |
1 |
|
|
| 115655 |
Taxpundit |
1225Taxpundit19 |
Hydrise Foods Pvt. Ltd |
DCIT |
Agra Tribunal |
ITAT |
|
Agra |
M. BALAGANESH & SUNIL KUMAR SINGH |
ITA Nos. 86 & 87/AGR/2024 |
04/12/2025 |
153D 142(2A) 119 136 143(3) |
2017-18 2018-19 |
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 |
|
|
| 115648 |
Taxpundit |
1225Taxpundit12 |
DCIT |
Loocust Incorp |
Chennai Tribunal |
ITAT |
|
Chennai |
SS VISWANETHRA RAVI & AMITABH SHUKLA |
ITA Nos.1692, 1693, 1694 & 1695 / Chny/2025 |
02/12/2025 |
143(2) 153C |
2013-14 2014-15 2015-16 2016-17 |
Allowed |
1 |
|
|
| 115618 |
Taxpundit |
1125Taxpundit74 |
Rahul Kathuria |
ITO |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY & ARUN KHODPIA |
ITA Nos.151 & 152/RPR/2025 |
26/11/2025 |
148 133(6) 151A 153B 147 |
2018-19 2019-20 |
Dismissed |
1 |
|
|
| 115616 |
Taxpundit |
1125Taxpundit72 |
Sunrise Propbuild Pvt. Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN & YOGESH KUMAR U.S |
ITA No. 1258/Del/2025 |
26/11/2025 |
153C 147 143(3) 148 |
1012-13 |
Allowed |
1 |
|
|
| 115580 |
Taxpundit |
1125Taxpundit36 |
WTS Engery DMCC |
Assistant Commissioner of Income-Tax |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & BRAJESH KUMAR SINGH |
ITA No.1891/DEL/2025 |
04/11/2025 |
143(3) 144C(13) 153 |
2022-23 |
Allowed |
1 |
|
|
| 115579 |
Taxpundit |
1125Taxpundit35 |
SHIV KUMAR SARAF |
PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX |
Calcutta High Court |
High Court |
Calcutta |
|
OM NARAYAN RAI |
WPO/646/2024 |
10/11/2025 |
147 144B 260 153C |
2019-20 |
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 |
|
|