| 20344500 | Section 80GGC Deduction under section 80GGC - Donation to Political Party - Accommodation Entry ... Assessee, a salaried employee, claimed deduction of Rs. 12,00,000 under section 80GGC for a donation......
Ahd-Trib -- 06 Jul 2026
Prasana Jayantkumar Bhatt v. Dy. Commissioner of Income-tax, Circle 1, Bhavnagar Assessee Appeal Dismissed
ITA No. 426/Ahd/2026
2026 TaxPub(DT) 5566 (Ahd-Trib)
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| 20344600 | Section 272A(1)(d) Penalty under section 272A(1)(d) - Non-compliance with notices - Sufficient Cau ... AO levied penalty under section 272A(1)(d) for non-compliance with notices. Assessee contended that ......
Ahd-Trib -- 06 Jul 2026
Khanjan Pradipkumar Joshi v. ITO, Ward-1(3)(2), Vadodara Assessee Appeal Allowed
ITA Nos. 124 & 125/Ahd/2026
2026 TaxPub(DT) 5567 (Ahd-Trib)
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| 20344700 | Section 69A Income from undisclosed sources - Addition under section 69A - Bogus Billing - Entir ... Assessee admitted to doing business of bogus billing at the instance of third parties and was only r......
Ahd-Trib -- 06 Jul 2026
Prakashkumar Amratji Thakor v. Income Tax Officer, Ward -2(1)(2), Ahmedabad Assessee Appeal Allowed
ITA No. 2471/AHD/2025
2026 TaxPub(DT) 5568 (Ahd-Trib)
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| 20344800 | Section 148, 149 Reassessment - Validity - Notice issued beyond surviving period - ... The original notice under section 148 was issued on 22-6-2021 under the old regime during the TOLA p......
Ahd-Trib -- 06 Jul 2026
Digishkumar Purushottamdas Patel v. Income Tax Officer, Ward -7(2)(1), Ahmedabad Assessee Appeal Allowed
ITA No. 2446/AHD/2025
2026 TaxPub(DT) 5569 (Ahd-Trib)
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| 20344900 | Section 153A Search and seizure - Assessment under section 153A - Protective Addition - Substant ... Search was conducted on the Bajaj Group and its associates, including the assessee. AO made protecti......
Del-Trib -- 06 Jul 2026
DCIT, Central Circle-32, New Delhi v. Nirmal Kumar Sarda Revenue Appeal Dismissed
ITA Nos. 8348 & 8349/Del/2025 & Cross Objection Nos. 58 & 59/Del/2026
2026 TaxPub(DT) 5570 (Del-Trib)
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| 20345000 | Section 147, 143(2) Reassessment - Validity - Non-Issuance of Notice under Section 143(2) - Retur ... Assessee filed a return in response to notice under section 148 on 27-4-2022, but could not e-verify......
Del-Trib -- 06 Jul 2026
M/s. Baba Shad Bhura Parbandhak Kamety v. DCIT Assessee Appeal Allowed
ITA No. 7515/Del/2025
2026 TaxPub(DT) 5571 (Del-Trib)
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| 20345200 | Section 43CA Addition under section 43CA - Difference between Sale Consideration and Stamp Duty Val ... Assessee, engaged in construction business, declared sale consideration for residential properties. ......
Pune-Trib -- 06 Jul 2026
M/s. Venkatesh Associates v. ACIT, Circle 7, Pune Assessee Appeal Dismissed
ITA No. 2110/PUN/2025
2026 TaxPub(DT) 5573 (Pune-Trib)
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| 20345300 | Section 147 Reassessment - Validity - Vague Reasons - No Live Link - Borrowed Satisfaction ... Assessee, a minor studying in 12th standard, received a notice under section 148 based on informatio......
Pune-Trib -- 06 Jul 2026
Someshwar Nandkishor Tapde v. Income Tax Officer, Ward -1, Latur Assessee Appeal Allowed
ITA No. 2666/PUN/2025
2026 TaxPub(DT) 5574 (Pune-Trib)
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| 20345400 | Section 271(1)© Penalty under section 271(1)(c) - Concealment or furnishing of inaccurate particular ... AO made additions including VSI contribution of Rs. 13,15,926 and interest on income tax refund unde......
Pune-Trib -- 06 Jul 2026
Shri Vitthal Sahakari Sakhar Karkhana Ltd. v. ACIT, Circle 1, Solapur Assessee Appeal Allowed
ITA No. 3319/PUN/2025
2026 TaxPub(DT) 5575 (Pune-Trib)
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| 20345500 | Section 80P(2)(a)(i) Deduction under section 80P(2)(a)(i) - Co-operative Credit Society - Interest ... Assessee, a salary earners| Co-operative Credit Society engaged in providing loans and credit facili......
Pune-Trib -- 06 Jul 2026
Dapodi Workshop Employees Cooperative Credit Society Limited v. ITO, Ward 8(1), Pune Assessee Appeal Allowed
ITA No. 1565/PUN/2026
2026 TaxPub(DT) 5576 (Pune-Trib)
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