Digest - Section 253(5)—Appeal (Tribunal)—Condonation of delay—Reasonable cause Ajit Batra v. ITO 2025 TaxPub(DT) 9228 (Del ‘A’-Trib) Digest - Section 263—Revision under section 263—Erroneous and prejudicial assessment order—Failure of AO to make proper inquiry Ambuja Cements Ltd. v. Pr. CIT 2026 TaxPub(DT) 1654 (Mum-Trib) Digest - Section 263—Revision under section 263—Erroneous and prejudicial assessment order—Alleged non-consideration of TPO’s Order by AO especially when no such order was passed Red Hat India Private Ltd. v. Pr.CIT-6 2026 TaxPub(DT) 163 (Mum-Trib) Digest - Section 263—Revision under section 263—Erroneous and prejudicial assessment order—Alleged accommodation entries—No enquiry conducted by AO Ambuja Cements Ltd. v. Pr. CIT 2026 TaxPub(DT) 1654 (Mum-Trib) Digest - Section 254—Appeal (Tribunal)—Dismissal of appeal for non-prosecution by Tribunal—Repeated non-appearance by assessee Mahesh Narsinghani v. ITO 2026 TaxPub(DT) 83 (Mum ‘C’-Trib) Digest - Section 250—Appeal (CIT(A)—Condonation of delay—Appeal dismissed in limine without condoning delay SO Kalyan v. ITO 2026 TaxPub(DT) 88 (Mum ‘G’-Trib) Digest - Section 253(5)—Appeal (Tribunal)—Condonation of delay—Sufficient cause Mahesh Narsinghani v. ITO 2026 TaxPub(DT) 83 (Mum ‘C’-Trib) Digest - Section 148A—Reassessment—Proceedings initiated pursuant to notice under section 148A(b)—Factual inaccuracy and non-supply of relied upon material—Validity of Abhishek Jayketu Joshi v. AC CIR-42(1), Mumbai 2026 TaxPub(DT) 387 (Mum ‘A’-Trib) Digest - Section 153A—Reassessment—Limitation under section 153A—Computation of block of ten assessment years Jignesh Ramniklal Doshi v. Dy.CIT 2026 TaxPub(DT) 1204 (Guj-HC) Digest - Section 253—Order of ITAT—Admission of additional grounds of law and fact—Restoration of issue to AO/TPO for fresh consideration Pr. CIT v. Nivea India Private Ltd. 2026 TaxPub(DT) 1209 (Bom-HC)