Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 30-May-2026 -- Section : 32(1)(ii) 52 263 31 8-A -- Mum-Trib -- Jorabat Shillong Expressway v. Deputy Commissioner of Income-tax Appeal Partly AllowedIT Appeal Nos. 6010 to 6012 (Mum.) of 2025 & 1204 (Mum.) of 20262026 TaxPub(DT) 3597 (Mum-Trib) 30-May-2026 -- Section : 250 143(3) 79 254 -- Del-Trib -- ACIT v. MCGRAW Hill Education (India) (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 441 (Del) of 20242026 TaxPub(DT) 3555 (Del-Trib) 30-May-2026 -- Section : 32 37(1) 2(22)(e) 43(1) 36(1)(iii) 271(1)(c) -- Chd-Trib -- Joshi Automotive (P.) Ltd. v. Asstt. CIT IT Appeal Nos. 109 & 633 (Chd) of 2016, 651, 930 & 931 (Chd) of 2017, 1273 (Chd) of 2019, 167 (Chd) of 2021 and 749, 394 & 540 (Chd) of 20222026 TaxPub(DT) 3554 (Chd-Trib) 30-May-2026 -- Section : 250 1 144B 139(1) 143(2) 35(2AB) 37(1) 142(1) 37A -- Del-Trib -- DCIT, Circle-4(2) v. Curadev Pharma (P.) Ltd.IT Appeal Nos. 1260 (Delhi) of 2022 & 3887, 3886 (Delhi) of 20232026 TaxPub(DT) 3551 (Del-Trib) 30-May-2026 -- Section : 250 143(3) 143(3A) 115JB -- Del-Trib -- Deputy Commissioner of Income-tax v. Caddie Hotels (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 1757 (Del) of 20232026 TaxPub(DT) 3550 (Del-Trib) 30-May-2026 -- Section : 144 143(3) 144B 144C(5) 144C(3) 264 92CA 92CA(3) 144C(13) 144B(8) 153 156 37(1 -- Del-Trib -- ATT Global Network Services India (P.) Ltd. v. Assistant Commissioner of Income-tax Assessee Appeal Partly AllowedIT Appeal Nos. 3475 & 3476 (Delhi) of 20242026 TaxPub(DT) 3549 (Del-Trib) 30-May-2026 -- Section : 12A 245D(4) 143(3) 13(1)(c) 2(f) 22(1) 12AA 132 12AA(4) 153A 129 12AB(4) 12A(1 -- Chd-Trib -- Chandigarh Educational Society v. DCIT/ACIT Appeal AllowedIT Appeal Nos. 225 & 226 (Chd) of 20262026 TaxPub(DT) 3546 (Chd-Trib) 30-May-2026 -- Section : 80JJAA 139(1) 143(1) 119(2)(b) -- Hyd-Trib -- AML Motors (P.) Ltd. v. Dy. Commissioner of Income-tax, Circle-1 Assessee Appeal AllowedIT Appeal No. 1558 (Hyd) of 20252026 TaxPub(DT) 3543 (Hyd-Trib) 30-May-2026 -- Section : 253 250 143(3) 143(3A) 143(2) 54 246A -- Ind-Trib -- Mahesh Dalodra v. NFAC Assessee Appeal AllowedIT Appeal No. 322 (Ind) of 20252026 TaxPub(DT) 3538 (Ind-Trib) 30-May-2026 -- Section : 12AB 2(15) 13(3) 10(23) -- Chd-Trib -- Indian Institute of Model Education Society v. Commissioner of Income-tax Assessee Appeal AllowedIT Appeal Nos. 1855 & 1856 (Chd) of 20252026 TaxPub(DT) 3536 (Chd-Trib) 30-May-2026 -- Section : 16 10(3) 2(xii) 10(1) 3(1) 6 6(2) 4 72 2(11) 5 139 6(1) 116 6(3) 6(4) 120 -- Del-Trib -- Atanu Banerjee v. Deputy Director of Income-tax (Investigation) Assessee Appeal AllowedBMA No. 12 (Delhi) of 20252026 TaxPub(DT) 3530 (Del-Trib) 30-May-2026 -- Section : 92C(3) 155(18) 234A 270A 115 92CA 133(6) 144C 90/91 153B -- Mum-Trib -- Unilever Industries (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-1(3)(1) Assessee Appeal Partly AllowedIT Appeal No. 4898 (Mum) of 20242026 TaxPub(DT) 3004 (Mum-Trib) 30-May-2026 -- Section : 143(3) 250(6) 80-1A 139(1) 37 153D 69A 115BBE 80-IA 132 142(1) 80-IA) 80-IA(13 -- Chd-Trib -- SPS Construction India (P.) Ltd. v. DCIT, Central Circle-1 Appeal Partly AllowedIT Appeal Nos. 1193 to 1197 (Chandi) of 20252026 TaxPub(DT) 3003 (Chd-Trib) 30-May-2026 -- Section : 132 153A 269ST 274 271DA 275(1)(c) 274(2) 3 3(1) -- Hyd-Trib -- MSN Laboratories (P.) Ltd. v. Additional CIT Assessee Appeal AllowedIT Appeal Nos. 2164, 2165, 2171 & 2172 (Hyd) of 20252026 TaxPub(DT) 2996 (Hyd-Trib) 30-May-2026 -- Section : 250 143(3)read 263 143(2) 142(1) 10(38) 68 69C 119 292BB -- Del-Trib -- Ajay Kumar v. DCIT/ACIT Appeal AllowedIT Appeal No. 6362 (Del) of 20252026 TaxPub(DT) 2990 (Del-Trib) 30-May-2026 -- Section : 250 143(3) 147 148 149 151 151(1) 142(1) 139 92E 153C 149(1) 143(3)/147 -- Del-Trib -- Lasco Chemie (P.) Ltd. v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 3811 (Delhi) of 20252026 TaxPub(DT) 2979 (Del-Trib) 30-May-2026 -- Section : 144 144C(13) 69 147 148A(d) 144C(1) 6(1) 5(2) -- Hyd-Trib -- Jayasree Putha v. Income Tax Officer, Ward (International Taxation), Nellore Assessee Appeal AllowedI.T.A. No. 2006/Hyd/20252026 TaxPub(DT) 2952 (Hyd-Trib) 30-May-2026 -- Section : 143(3) 92CA 143(2) 92CA(4) 144C 92CA(3) 92CE 92CE(2) 92CB 90 -- Hyd-Trib -- Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad v. Kantar GDC India Private Limited Revenue Appeal Partly AllowedI.T.A. No. 1368 & 1369/Hyd/20252026 TaxPub(DT) 2950 (Hyd-Trib) 30-May-2026 -- Section : 143(3) 263 143(2) 142 158BC 139 148 -- Bang-Trib -- The DCIT, Circle – 3(1)(1), Bengaluru v. M/s. G Corp Pvt. Ltd.ITA No. 2484/Bang/20252026 TaxPub(DT) 2931 (Bang-Trib) 30-May-2026 -- Section : 80-IB(9) 6A 801B(2) 801B(9) 8018 80IB(2) 8018(9) 801A 80IA 308 800B 80-18 10(1 -- Del-Trib -- Asstt. Commissioner of Income Tax, Circle-1, Dehradun v. M/s. Oil & Natural Gas Corporation Ltd. Revenue Appeal DismissedITA No. 1639/Del./20162026 TaxPub(DT) 2895 (Del-Trib) 30-May-2026 -- Section : 253(2) 250 143(1) 132 133A 143(2) 143(3) 145(3) 246A 249 69A 10(1) 144 28 -- Panaji-Trib -- Dy. Commissioner of Income Tax, Central Circle, Belagavi v. Idrees Mohammed Revenue Appeal Partly AllowedITA No. 149/PAN/20232026 TaxPub(DT) 2885 (Panaji-Trib) 30-May-2026 -- Section : 250 143(3) 143(2) 142(1) 194C 68 133(6) 44AB -- Del-Trib -- Apace Developers Pvt. Ltd. v. ITO, Delhi Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 204/Del/2025, ITA No.856/Del/20252026 TaxPub(DT) 2871 (Del-Trib) 30-May-2026 -- Section : 143(3) 69B 145(3) 144 143(1) 143(2) 142(1) 69A/B/C 131 133A 68 15 40(b) -- Rkt-Trib -- KB Jewellers v. ITO, Ward-1, Gandhidham Assessee Appeal AllowedITA No. 788/RJT/20252026 TaxPub(DT) 2855 (Rkt-Trib) 30-May-2026 -- Section : 143(3) 69B 132 143(2) 142(1) 153C 153A 147/148 4 2(31) -- Rkt-Trib -- DCIT Central Circle-1, Rajkot v. Somnath Developers Revenue Appeal DismissedITA No.374/RJT/20232026 TaxPub(DT) 2854 (Rkt-Trib) 30-May-2026 -- Section : 250 147 148 69 143(1) 143(2) 132 133A 132(4) 151 147/148 -- Rkt-Trib -- Padmini Kalpesh Bavishi C/o Bavishi Plywood Marketing v. ITO, Ward – 1(2)(1), Rajkot Appeal AllowedITA No. 818/RJT/20252026 TaxPub(DT) 2842 (Rkt-Trib) 30-May-2026 -- Section : 250 143(3) 144B 143(2) 68 69C 40(a)(ia) 274 270A 234A 139 143(1) 142(1) 133(6 -- Rkt-Trib -- Bombay Super Hybrid Seeds Limited v. DCIT/ACIT-2(1), Rajkot Assessee Appeal Partly AllowedITA No. 225/RJT/20262026 TaxPub(DT) 2839 (Rkt-Trib) 30-May-2026 -- Section : 14A 36(1)(vii) 43B 41(4) 40(a)(ia) 80-IA 244A 143(2) 143(1) 119 37(1) 40A(7) 3 -- Mum-Trib -- State Bank of India v. The Assistant Commissioner of Income-tax, Circle-2(2)(1), Mumbai, The Assistant Commissioner of Income-tax, Circle-2(2)(1), Mumbai v. State Bank of India Assessee Appeal and Revenue Appeal Partly AllowedITA Nos. 3680 & 3882/Mum/20172026 TaxPub(DT) 2744 (Mum-Trib) 30-May-2026 -- Section : 250 143(3) 147 148 133A 148A 148A(d) 148A(b) 151 139 143(2) 142(1) 131(1A) 44 -- Rkt-Trib -- Six Twenty Realty Pvt. Ltd. v. The DCIT, Rajkot, The DCIT, Rajkot v. Six Twenty Realty Pvt. Ltd. Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 785 to 787 & 765/Rjt/20242026 TaxPub(DT) 2680 (Rkt-Trib) 30-May-2026 -- Section : 250 147 143(3) 132 148 143(2) 271(1)(c) 153C 147/148 132A 153A 139 153A(1) 13 -- Pune-Trib -- DCIT, Circle-1, Nashik v. M/s. Shree Sai Properties Revenue Appeal DismissedITA No. 987/PUN/20252026 TaxPub(DT) 2679 (Pune-Trib) 30-May-2026 -- Section : 253 263 147/143(3) 148 133A 148A(b) 148A(d) 143(2) 115BBE 142(1) 69 263(1) 271 -- Ind-Trib -- Radheshyam Agarwal, Prop. M/s Laxmandas Radheshyam Saraf, Bhopal v. PCIT, Central, Bhopal Assessee Appeal DismissedITA No. 417/Ind/20252026 TaxPub(DT) 2678 (Ind-Trib) 30-May-2026 -- Section : 69 69A 148A(d) 144B 139 147 142(1) 148A(b) 151A 149(1) 158 -- Hyd-Trib -- Srikanth Kakati v. The Income Tax Officer, Ward-1, Telangana Assessee Appeal AllowedITA No. 1341/Hyd/20252026 TaxPub(DT) 2677 (Hyd-Trib) 30-May-2026 -- Section : 148 147 144B 148A(d) 148A(b) 151A 149(1) 158 -- Hyd-Trib -- Bandaru Chandra Sekhar v. The Income Tax Officer, Ward-1, Andhra Pradesh Assessee Appeal AllowedITA No. 1716/Hyd/20252026 TaxPub(DT) 2676 (Hyd-Trib) 30-May-2026 -- Section : 250 249(3) 147 148 151A 69 24(b) 148A(b) 148A(d) 142(1) 80D 144B 149(1) 158 -- Hyd-Trib -- Karthik Kumar v. The Income Tax Officer, Ward-1, Telangana Assessee Appeal AllowedITA No. 1658/Hyd/20252026 TaxPub(DT) 2675 (Hyd-Trib) 30-May-2026 -- Section : 143(3) 147 132 133A 143(2) 142(1) 69C 145(3) 144 158BC 4 801B(10) 199-l -- Rkt-Trib -- Yagnik Road Highstreet LLP v. The Deputy Commissioner of Income Tax, Central-1, Income Tax Office, Rajkot Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 511 to 513 & 684/Rjt/20242026 TaxPub(DT) 2674 (Rkt-Trib) 30-May-2026 -- Section : 147 144 148 151A 282A(1) 149(1)(b) 144B 11 10(23C) 145(3) 270A 234A 148A 142( -- Rkt-Trib -- Shri Gandhi Maulana Azad Shramjivi Ashra Gorevali Bhuj, Kutch v. The ITO (Exemption), Ward – 1, Rajkot Assessee Appeal AllowedITA No. 611 & 612/RJT/20252026 TaxPub(DT) 2673 (Rkt-Trib) 30-May-2026 -- Section : 132 153A 143(2) 142(1) 142(2A) 245C(1) 245D(1) 143(3) 139 17(2) 2(22)(e) 148 1 -- Chen-Trib -- Jothi Narayanan & Thanushkodi Narayanan v. DCIT, Central Circle -2(2), Chennai Assessee Appeal Partly AllowedITA Nos. 2569, 2570, 2571, 2573 to 2577/Chny/20252026 TaxPub(DT) 2672 (Chen-Trib) 30-May-2026 -- Section : 56(2)(vii) (8) 270A 50B(3) 43 -- Hyd-Trib -- Ascentech Engineering Solutions Private Limited v. The DCIT, Circle-1(1), Hyderabad Assessee Appeal AllowedITA No. 1686/Hyd/20252026 TaxPub(DT) 2671 (Hyd-Trib) 30-May-2026 -- Section : 263 147 1448 144B 139 148 1941A 143(2) 142(1) -- Hyd-Trib -- Madan Mohan Rao v. The Income Tax Officer, Ward-5(1), Hyderabad Assessee Appeal DismissedITA No. 1152/Hyd/20242026 TaxPub(DT) 2670 (Hyd-Trib) 30-May-2026 -- Section : 147 270A 147/148 151 143(3) 133A 69C 41(1) 153A/153C 131(1A) 40A(3) 143(1) 2(4 -- Rkt-Trib -- Classic Network Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot, The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot v. Classic Network Pvt. Ltd., The Assistant Commissioner of Income Tax, Central Circle-1, Rajkot v. Classic Network Pvt. Ltd.ITA Nos. 273, 274, 275 288, 289, 290, 291/RJT/2022, ITA Nos. 176, 177, 178, 286 & 287/RJT/2024, ITA Nos. 03 & 13/RJT/20212026 TaxPub(DT) 2669 (Rkt-Trib) 30-May-2026 -- Section : 143(3) 144C(13) 144B 143(2) 92CA(1) 92CA(3) 92CA(4) 144C(5) 80G 154 144C(10) -- Bang-Trib -- IQVIA RDS (India) Private Limited, Bengaluru v. DCIT, Circle 3(1)(1), Bengaluru Assessee Appeal AllowedIT(TP)A No. 299/Bang/20212026 TaxPub(DT) 2668 (Bang-Trib) 30-May-2026 -- Section : 143(3) 144C(13) 144B 143(1) 143(2) 92CA 92CA(3) 144C(12) 144C(5) 144C(1) 144C(2) -- Bang-Trib -- Koch Business Solutions India Pvt. Ltd. v. DCIT, Circle 4(3)(1), BengaluruIT(TP)A No.1844/Bang/2024, SA No. 35/Bang/20252026 TaxPub(DT) 2667 (Bang-Trib) 30-May-2026 -- Section : 143(3) 115JB 143(1) 143(2) -- Hyd-Trib -- Balan Property Holdings Private Limited, Hyderabad v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad Assessee Appeal AllowedI.T.A. No.1955/Hyd/20252026 TaxPub(DT) 2666 (Hyd-Trib) 30-May-2026 -- Section : 147 69 56(2) 56(2)(vii) 56(vi) 50C 143(2) 148 144 142(1) 292BB 143(3) 143(3)/1 -- Luck-Trib -- Arun Kumar Maurya v. Addl. Commissioner of Income Tax/ITO-2(1), NFAC, New Delhi Assessee Appeal AllowedI.T.A. No. 415/LKW/20232026 TaxPub(DT) 2665 (Luck-Trib) 30-May-2026 -- Section : 143(3) 147 148 69C 115BBE 69A 133A 148A(b) 149 149(1) 151 151(ii) 3(1) 151(i) -- Hyd-Trib -- United Infra Minerals Private Limited v. The DCIT, Central Circle-1(1), Hyderabad Assessee Appeal AllowedITA Nos. 1659 & 1660/Hyd/20252026 TaxPub(DT) 2664 (Hyd-Trib) 30-May-2026 -- Section : 143(1) 143(3) 153A 132 153A(1)(b) 2(22)(e) 143(2) 139 132(4) 68 50C 139(1) -- Hyd-Trib -- Imtiaz Farooqi v. The DCIT, Central Circle-1(3), Hyderabad, The ACIT, Central Circle-1(3), Hyderabad v. Imtiaz Farooqi Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 150 & 237/Hyd./20222026 TaxPub(DT) 2663 (Hyd-Trib) 30-May-2026 -- Section : 263 143(3) 1448 144B 37 36 142(1) 133(6) 147 69 2(47) 53A 2(14) -- Hyd-Trib -- Unimed Health Care Private Limited v. The DCIT, Circle-8(1), Hyderabad Assessee Appeal DismissedITA No. 711/Hyd./20252026 TaxPub(DT) 2662 (Hyd-Trib) 30-May-2026 -- Section : 292B 271AAC(1) 143(3) 144B 147 250 251 37 143(1)(a) 234A 115BBE -- Hyd-Trib -- The ACIT, Circle-9(1), Hyderabad v. Vadlamani Uma Maheshwari Revenue Appeal AllowedITA No. 726/Hyd./20242026 TaxPub(DT) 2661 (Hyd-Trib) 30-May-2026 -- Section : 250 1 132 153A 143(3) 143(2) 69C 69A 115BBE 132(4) 234B -- Del-Trib -- Nitin Passi v. DCIT, Central Circle-20, New Delhi, DCIT, Central Circle-20, New Delhi v. Nitin Passi, Roshni Passi v. DCIT, Central Circle-20, New Delhi, DCIT, Central Circle-20, New Delhi v. Roshni Passi, DCIT, Central Circle-20, New Delhi v. Swarn Lata Passi Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 2795, 2806, 2796, 2807 & 2808/Del/20222026 TaxPub(DT) 2660 (Del-Trib) 30-May-2026 -- Section : 250 1 143(3) 147 148 139(1) 145(3) 43B 250(6) 271(1)(c) 25(7) 31 -- Dehradun- Trib -- M/s. Oberoi Auto Sales v. DCIT, Circle-2, Dehradun, ACIT, Circle-2, Dehradun v. M/s. Oberoi Auto SalesITA Nos. 3745, 3045 & 3746 to 3749/Del/20172026 TaxPub(DT) 2659 (Dehradun- Trib) 30-May-2026 -- Section : 153A 143(3) 143(2) 132 69 234A 139 132A 142(1) 169 2(22) -- Jod-Trib -- Meena Boliya, Paras Boliya & Yawanti Boliya, Udaipur v. DCIT, Central Circle – 1, Jodhpur Appeal AllowedITA Nos. 912, 913 & 914/Jodh/2024, ITA Nos. 233, 234, 235 & 236/Jodh/2025, ITA Nos. 229, 230, 231 & 232/Jodh/20252026 TaxPub(DT) 2658 (Jod-Trib) 30-May-2026 -- Section : 271(1)(c) 144 143(3) -- Ctk-Trib -- Narayan Pattanayak v. ITO, Puri, OdishaITA No. 674 & 699/CTK/20252026 TaxPub(DT) 2657 (Ctk-Trib) 30-May-2026 -- Section : 250 156 274 271(1)(c) 144C 143(3) 144C(3) 292B 143(2) 92CA 144C(1) 144C(6)(a) -- Bang-Trib -- DCIT/ACIT, Central Circle-2(2)(1), Bengaluru v. M/s. CSG Systems International (India) Pvt. Ltd., M/s. CSG Systems International (India) Pvt. Ltd. v. DCIT/ACIT, Central Circle-2(2)(1), Bengaluru Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1317/Bang/2025, CO No. 24/Bang/20252026 TaxPub(DT) 2656 (Bang-Trib) 30-May-2026 -- Section : 143(3) 50 32 48 50A -- Mum-Trib -- Offshore Marinetech Private Limited v. Assessment Unit, National Faceless Assessment Centre, Mumbai Assessee Appeal AllowedITA No. 7232/Mum/20252026 TaxPub(DT) 2655 (Mum-Trib) 30-May-2026 -- Section : 143(3) 14A 36(1)(va) 36(1)(iii) 40A(3) 148A(b) 148A(d) 143(2) 142(1) 147 43CA 8 -- Pune-Trib -- DCIT, Circle – 5, Pune v. Sharada Erectors Private Limited Revenue Appeal DismissedITA No. 2899/PUN/20252026 TaxPub(DT) 2654 (Pune-Trib) 30-May-2026 -- Section : 143(3) 250 80P(2)(d) 80-0 5 142(1) -- Panaji-Trib -- Pedne Taluka Farmers Service Cooperative Society Limited v. ITO, Ward 2(2), Goa Assessee Appeal AllowedITA Nos. 196 &197/PAN/20252026 TaxPub(DT) 2653 (Panaji-Trib) 30-May-2026 -- Section : 143(2) 69 69A 251(2) 132(4) 69C 127 142(1) 115BBE -- Del-Trib -- Sampark Laminators Pvt. Ltd. v. DCIT, Central Circle - 19, New Delhi, DCIT, Central Circle - 19, New Delhi v. Sampark Laminators Pvt. Ltd., ACIT v. Sampark Laminators Pvt. Ltd.ITA Nos. 6111 to 6114, 5460 to 5463 & 6917/Del/20252026 TaxPub(DT) 2652 (Del-Trib) 30-May-2026 -- Section : 153C 153D 65B 68 69A 69C 271(1)(c) 281B 151 143(3)/144 119 148 144A 1530 158 -- Del-Trib -- Tarun Kumar Sahay (HUF) v. DCIT, Central Circle-26, New Delhi Assessee Appeal AllowedITA No. 5217 to 5222/Del./20252026 TaxPub(DT) 2651 (Del-Trib) 30-May-2026 -- Section : 143(3) 147 148 143(2) 2(22)(e) 194C 194J 263 142(1) 147/148 120(3) 292BB 139 -- Visak-Trib -- Arimilli Rama Krishna v. ACIT, Circle – 1, Andhra Pradesh Assessee Appeal AllowedITA No. 639/VIZ/20252026 TaxPub(DT) 2650 (Visak-Trib) 30-May-2026 -- Section : 143(3) 69 68/69 250 143(2) 142(1) -- Hyd-Trib -- Abdul Salam Shaik v. Income Tax Officer, Ward-1(1), Tirupati Assessee Appeal Partly AllowedITA No. 1371/Hyd/20252026 TaxPub(DT) 2649 (Hyd-Trib) 30-May-2026 -- Section : 143(3) 263 143(1) 40A(2) 37 144B 143(1)(a) 40(a)(i) 40A(2)(b) 194R 292B 144C 1 -- Del-Trib -- Amazon Smart Commerce Solutions Pvt. Ltd. v. Principal Commissioner of Income Tax, Delhi-1 Assessee Appeal DismissedITA No. 3533/Del./20252026 TaxPub(DT) 2648 (Del-Trib) 30-May-2026 -- Section : 145(3) 69C 115BBE 68 132(4) 270A(9) 270A(1) 270A(8) 153A 143(2) 132A (4) 158BB -- Chd-Trib -- Oasis Commercial Pvt. Ltd. v. The DCIT, Central Circle-2, Ludhiana, The ACIT, Central Circle-2, Ludhiana v. Oasis Commercial Pvt. Ltd. Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 694 & 859/Chd/20252026 TaxPub(DT) 2647 (Chd-Trib) 30-May-2026 -- Section : 148 -- Visak-Trib -- Sirivella Muralidhara Rao v. The Income Tax Officer, Ward 2(3), Vijayawada Assessee Appeal DismissedITA Nos. 666 & 667/VIZ./20252026 TaxPub(DT) 2646 (Visak-Trib) 30-May-2026 -- Section : 153D 132A 28 69A 143(3) 153A 131(3) 132(4) 69AC 69C (1) 282 65A 133A 119 15 -- Del-Trib -- Manoj Kumar Singh v. DCIT, Central Circle-28, New Delhi, DCIT, Central Circle-28, New Delhi v. Manoj Kumar Singh Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 6383 & 8069/Del./20252026 TaxPub(DT) 2645 (Del-Trib) 30-May-2026 -- Section : -- Raipur Bench -- South Eastern Coalfields Limited v. Income Tax Officer (TDS), Bilaspur (C.G) Assessee Appeal AllowedITA Nos. 600 to 621/RPR/20252026 TaxPub(DT) 2644 (Raipur Bench) 30-May-2026 -- Section : -- Raipur Bench -- The Income Tax Officer, Ward-3(1), Raipur (C.G.) v. Rekha Kukreja Assessee Appeal AllowedITA Nos. 647/RPR/2025, CO No. 25/RPR/20252026 TaxPub(DT) 2643 (Raipur Bench) 30-May-2026 -- Section : 132 153C 143(2) 142(1) 69A 143(3) 153D 153A 153C(1) 153A(1) 132(4A) 153B 144BA -- Pune-Trib -- DCIT, Central Circle – 2, Nashik v. Abhayraj Fattehraj Chordiya C/o Laxmi Oil Mill, Jalgaon, Abhayraj Fattehraj Chordiya C/o Laxmi Oil Mill, Jalgaon v. DCIT, Central Circle – 2, Nashik Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1045/PUN/2024, CO No. 36/PUN/20242026 TaxPub(DT) 2642 (Pune-Trib) 30-May-2026 -- Section : 139(4C)(e) 10 -- Luck-Trib -- Income Tax Officer-1 v. Kamla Nehru PG College, Tej Gaon, Raebareli Appeal DismissedITA Nos. 532 & 533/LKW/20242026 TaxPub(DT) 2640 (Luck-Trib) 30-May-2026 -- Section : 143(3) 148 147 14(3) -- Kol-Trib -- Avishkar Nirman Private Ltd. v. ITO, Ward-13(1), Kolkata Assessee Appeal AllowedITA No. 2302/KOL/20252026 TaxPub(DT) 2639 (Kol-Trib) 30-May-2026 -- Section : 148 10(38) 148A(d) -- Kol-Trib -- Dinesh Mehta (HUF) v. ITO, Ward-30(1), Kolkata Assessee Appeal AllowedITA No. 1042/KOL/20252026 TaxPub(DT) 2638 (Kol-Trib) 30-May-2026 -- Section : 270A 253(5) -- Hyd-Trib -- MBR Educational Society v. Income Tax Officer (Exemption), Ward 1(2), Hyderabad Assessee Appeal DismissedITA No. 665/Hyd/20252026 TaxPub(DT) 2637 (Hyd-Trib) 30-May-2026 -- Section : 253(3) 12A 11 143(1) 143(2) 12AA 143(3) 144B 254 -- All-Trib -- Saint Mary’s Educational Society v. Income Tax Officer (Exemptions), Prayagraj Assessee Appeal DismissedITA No. 61/Alld/20252026 TaxPub(DT) 2636 (All-Trib) 28-May-2026 -- Section : 250 48 55 -- Ahd-Trib -- Kailas Kalyan Creators Private Limited v. The ITO, Ward-2(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 2342/Ahd/20252026 TaxPub(DT) 3528 (Ahd-Trib) 28-May-2026 -- Section : 154 195 200A 154(3) 90(4) 90(5) -- Ahd-Trib -- Shri Ram Krupa Medicare Pvt. Ltd. v. Deputy Commissioner of Income Tax, Circle - 2(1)(1), Vadodara Assessee Appeal AllowedITA No. 315/AHD/20262026 TaxPub(DT) 3527 (Ahd-Trib) 28-May-2026 -- Section : 154 143(1) -- Ahd-Trib -- Kailash Appartment Flat Owners Association v. Income Tax Officer, Ward 4(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1956/AHD/20252026 TaxPub(DT) 3526 (Ahd-Trib) 28-May-2026 -- Section : 250 250(4) 33(4) -- Raipur Bench -- Vikas Chhatri v. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) Assessee Appeal AllowedITA Nos. 226, 227, 228, 229 & 230/RPR/20262026 TaxPub(DT) 3525 (Raipur Bench) 28-May-2026 -- Section : 249(3) 250(4) -- Raipur Bench -- Sewa Sahakari Samiti Maryadit v. The Income Tax Officer-1, Rajnandgaon (C.G.) Assessee Appeal AllowedITA No. 236/RPR/20262026 TaxPub(DT) 3524 (Raipur Bench) 28-May-2026 -- Section : 250 148 147 143(1) -- Raipur Bench -- Income Tax Officer, Chhattisgarh v. Nishant Agrawal Assessee Appeal DismissedITA No. 717/RPR/20252026 TaxPub(DT) 3522 (Raipur Bench) 28-May-2026 -- Section : 250 153A 143(3) 132 127 274 271 139(1) 143(2) 142(1) -- Del-Trib -- ACIT, Central Circle-8, New Delhi v. Sh. Dheeraj Chaudhary Revenue Appeal DismissedITA No. 6380/Del/20182026 TaxPub(DT) 3517 (Del-Trib) 28-May-2026 -- Section : 250 147/143(3) 139 143(1) 151 148 142(1) 68 -- Del-Trib -- Income Tax Officer, Ward-52(1), New Delhi v. Late Shri Raghbir Singh (through legal heir Shri Inderpal Singh) Revenue Appeal AllowedITA No. 1165/Del/20202026 TaxPub(DT) 3516 (Del-Trib) 28-May-2026 -- Section : 250 144/147 -- Del-Trib -- Prateek Sanghvi (HUF) v. Assessment Unit, National Faceless Assessment Centre, Delhi Assessee Appeal DismissedITA No. 5507/Del/20252026 TaxPub(DT) 3515 (Del-Trib) 28-May-2026 -- Section : 250 143(3) 260A 132 -- Del-Trib -- Ramesh Rajpal v. DCIT, Circle 46(1), New Delhi Assessee Appeal AllowedITA No. 6408/Del/20252026 TaxPub(DT) 3511 (Del-Trib) 28-May-2026 -- Section : 143(3) 147 69A 132 115BBE 154 271AAC 271(1)(c) -- Ahd-Trib -- Himanshu Daksheshkumar Katwala v. Income Tax Officer, Ward-1(3)(1), Petlad Assessee Appeal AllowedI.T.A. No. 199/Ahd/20262026 TaxPub(DT) 3510 (Ahd-Trib) 28-May-2026 -- Section : 69C 115BBE 250(6) 270A 234A 147 -- Ahd-Trib -- The Simaliya Dudh Utpadak Sahkari Mandli Ltd. v. Income Tax Officer, Ward-1, Godhra Assessee Appeal Partly AllowedI.T.A. No. 2442/Ahd/20252026 TaxPub(DT) 3509 (Ahd-Trib) 28-May-2026 -- Section : 44AB 145(3) -- Ahd-Trib -- ASP Engineers & Contractors v. Income Tax Officer, Ward-1(3)(1), Vadodara Assessee Appeal AllowedI.T.A. No. 2129/Ahd/20252026 TaxPub(DT) 3508 (Ahd-Trib) 28-May-2026 -- Section : 147 144 133(6) 69A -- Ahd-Trib -- Shri Abhishekbhai Ashokbhai Patel v. Income Tax Officer, Ward-1, Mahesana Assessee Appeal Partly AllowedI.T.A. No. 1803/Ahd/20252026 TaxPub(DT) 3507 (Ahd-Trib) 28-May-2026 -- Section : 147 144 69C -- Mum-Trib -- Omkara Diamonds Exports Private Limited v. Deputy Commissioner of Income Tax, Circle-5(2)(1), Mumbai Assessee Appeal AllowedITA No. 321/Mum/20262026 TaxPub(DT) 3494 (Mum-Trib) 28-May-2026 -- Section : 12AA 80G -- Mum-Trib -- Jain International Trade Organization v. CIT(Exemptions), Mumbai Assessee Appeal DismissedITA No. 2640 & 2641/Mum/20262026 TaxPub(DT) 3491 (Mum-Trib) 28-May-2026 -- Section : 148A(b) 147 144 144B 148A(d) -- Chen-Trib -- Badma Baribooranam v. The Income Tax Officer, Ward 1, Tuticorin Assessee Appeal AllowedI.T.A. No. 3498/Chny/20252026 TaxPub(DT) 3319 (Chen-Trib) 28-May-2026 -- Section : 143(3) 68 115BBE 69A -- Visak-Trib -- Bonthula Hari Venkata Krishna v. The Asst. Commissioner of Income Tax, Circle-4(1), Visakhapatnam Assessee Appeal AllowedITA No. 581/Viz/20252026 TaxPub(DT) 3318 (Visak-Trib) 28-May-2026 -- Section : 147 144 144B 69A 148 151A 143 -- Visak-Trib -- Vulli Radhakrishna v. Income Tax Officer, Ward-1, Tuni Assessee Appeal AllowedITA No. 359/Viz/20252026 TaxPub(DT) 3317 (Visak-Trib) 28-May-2026 -- Section : 143(3) -- Hyd-Trib -- Satya Sayee Babu Divi v. ACIT, Central Circle-2(1), Hyderabad Appeal DismissedI.T.A. No.1708/Hyd/20252026 TaxPub(DT) 3316 (Hyd-Trib) 28-May-2026 -- Section : 250 254(1) 263 144 12AA -- Visak-Trib -- The Income Tax Officer, Exemption Ward, Andhra Pradesh v. Sri Venkateswara Swamy Temple, Sri Venkateswara Swamy Temple v. The Income Tax Officer, Exemption Ward, Andhra Pradesh Revenue Appeal Dismissed Assessee Appeal AllowedI.T.A. No. 77/VIZ/2025, C.O. No. 8/VIZ/20252026 TaxPub(DT) 3314 (Visak-Trib) 28-May-2026 -- Section : 143(3) 144B -- Dehradun-Trib -- Income Tax Officer, Ward-1, Dehradun v. Ashutosh Gupta Revenue Appeal Partly AllowedITA No. 198/DDN/20252026 TaxPub(DT) 3312 (Dehradun-Trib) 28-May-2026 -- Section : 250 -- Visak-Trib -- Rajith Kuduluri v. Income Tax Officer, Ward -1, Andhra Pradesh Assessee Appeal AllowedI.T.A. No. 500/VIZ/20252026 TaxPub(DT) 3311 (Visak-Trib) 28-May-2026 -- Section : 147 144 69A 147/144 -- Dehradun-Trib -- MilakhRaaj v. Income Tax Officer, Ward-1(2), Haldwani, Uttarakhand Assessee Appeal Partly AllowedITA No. 144/DDN/20252026 TaxPub(DT) 3310 (Dehradun-Trib) 28-May-2026 -- Section : 147 144B -- Dehradun-Trib -- Dinesh Singh Kumar v. Income Tax Officer, Ward-1(3)(4), Roorkee Revenue Appeal Partly AllowedITA No. 194/DDN/20252026 TaxPub(DT) 3308 (Dehradun-Trib) 28-May-2026 -- Section : 143(3) 69 -- Dehradun-Trib -- Ankit Ramola v. DCIT, Central Circle, Dehradun Assessee Appeal Partly AllowedITA No. 190/DDN/20252026 TaxPub(DT) 3307 (Dehradun-Trib) 28-May-2026 -- Section : 144 -- Dehradun-Trib -- Savitri Devi v. Income Tax Officer, Ward-1(1)(3), Dehradun Assessee Appeal Partly AllowedITA No. 206/DDN/20252026 TaxPub(DT) 3306 (Dehradun-Trib) 28-May-2026 -- Section : 143(3) 69A -- Dehradun-Trib -- Tejpal Singh v. Income Tax Officer, Ward-1(3)(5), Roorkee, Uttarakhand Assessee Appeal Partly AllowedITA No. 201/DDN/20252026 TaxPub(DT) 3305 (Dehradun-Trib) 28-May-2026 -- Section : 147 144B 69A 115BBE -- Dehradun-Trib -- Sarita Agarwal v. ACIT, Circle-2(1)(1), Haldwani, Uttarakhand Assessee Appeal Partly AllowedITA No. 204/DDN/20252026 TaxPub(DT) 3304 (Dehradun-Trib) 28-May-2026 -- Section : 147 144B -- Dehradun-Trib -- M/s Shri Luxmi Rice Mill v. Assessment Unit, Income Tax Department, Ward-2(2)(4), Bajpur, Uttarakhand Revenue Appeal Partly AllowedITA No. 207/DDN/20252026 TaxPub(DT) 3303 (Dehradun-Trib) 28-May-2026 -- Section : 250 144/147 133(6) 148 142(1) 251(2) 282 -- Asr-Trib -- Nazir Ahmad Bhat v. Income Tax Officer, Anantnag Assessee Appeal AllowedI.T.A. Nos. 273 & 274/Asr/20252026 TaxPub(DT) 3302 (Asr-Trib) 28-May-2026 -- Section : 12AB 12AA 80G -- Asr-Trib -- We Can v. CIT (E), Chandigarh Assessee Appeal AllowedI.T.A. Nos. 71 & 72/Asr/20252026 TaxPub(DT) 3301 (Asr-Trib) 28-May-2026 -- Section : 250 147 144 148 139(1) 142(1) 69A -- Del-Trib -- Suman Sangwan v. Income Tax Officer, National Faceless Assessment Centre, Delhi Assessee Appeal AllowedITA No. 3497/Del/20242026 TaxPub(DT) 3300 (Del-Trib) 28-May-2026 -- Section : 147 144 144B -- Mum-Trib -- SSJ Seating Systems Pvt. Ltd. v. ACIT, Circle 5(3)(1), Mumbai Assessee Appeal AllowedITA No. 6549/Mum/20252026 TaxPub(DT) 3299 (Mum-Trib) 28-May-2026 -- Section : 80G 12AB -- Bang-Trib -- M/s. Sneha Sinchana Trust v. The Commissioner of Income Tax (Exemptions), Bengaluru Assessee Appeal AllowedITA Nos. 1510 & 1511/Bang/20252026 TaxPub(DT) 3298 (Bang-Trib) 28-May-2026 -- Section : 250 69A 148 142(1) 133(6) -- Bang-Trib -- Ms. Sanjitha Reddy v. The Income Tax Officer, Ward -4(2)(1), Bangalore Assessee Appeal AllowedITA No. 1173/Bang/20252026 TaxPub(DT) 3297 (Bang-Trib) 28-May-2026 -- Section : 143(2) 142(1) 69A 269SS 271D -- Bang-Trib -- Smt. Jagannath Indrani v. The Income Tax Officer, Ward -4(3)(2), Bangalore Assessee Appeal Partly AllowedITA No. 1456/Bang/20252026 TaxPub(DT) 3296 (Bang-Trib) 28-May-2026 -- Section : 143(3) 14A -- Mum-Trib -- The New Great Eastern Spinning & Weaving Company Limited v. DCIT, Circle 8(3)(1), Mumbai Assessee Appeal AllowedITA No. 5837/Mum/20252026 TaxPub(DT) 3294 (Mum-Trib) 28-May-2026 -- Section : 69A 42(1) 143(3) -- Pune-Trib -- Sameer Chandrakant Dugane v. Assessment Unit, Income Tax Department Assessee Appeal AllowedITA No. 815/PUN/20252026 TaxPub(DT) 3293 (Pune-Trib) 28-May-2026 -- Section : 143(3) 144C 92CA 144C(13) -- Bang-Trib -- The Deputy Commissioner of Income Tax, Circle 7(1)(1), Bangalore v. Zyme Solution Pvt. Ltd., Zyme Solution Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Circle 7(1)(1), Bangalore Assessee Appeal Partly AllowedITA No. 1885/Bang/2024, CO No. 42/Bang/20242026 TaxPub(DT) 3229 (Bang-Trib) 28-May-2026 -- Section : 143(3) 133A 69 115BBE 1158BE 71 -- Ahd-Trib -- Tahoora Proteins v. The ITO, Ward-2, Godhra Assessee Appeal AllowedITA No. 1613/Ahd/20252026 TaxPub(DT) 3228 (Ahd-Trib) 28-May-2026 -- Section : 250 143(3) 144B 80P(2)(d) 80P(d) 80P(2)(a) 63 64 -- Pune-Trib -- Chhatrapati Nagri Sahkari Patsanstha M v. The Income Tax Officer, Ward-1, Jalna Assessee Appeal AllowedITA No. 1919/PUN/20252026 TaxPub(DT) 3224 (Pune-Trib) 28-May-2026 -- Section : 250 271(1)(c) -- Pune-Trib -- Prasanna Shrikant Patankar v. The Income Tax Officer, Ward-4, Satara Assessee Appeal AllowedITA No. 1692/PUN/20252026 TaxPub(DT) 3223 (Pune-Trib) 28-May-2026 -- Section : 80P 139(4) 139(1) 119 143(1) 80AC 119(2)(b) -- Chen-Trib -- R 249 Kulithalai Co-op Pard Bank Limited v. ITO, Karur Assessee Appeal AllowedITA No. 2543/Chny/20252026 TaxPub(DT) 3221 (Chen-Trib) 28-May-2026 -- Section : 234E 220(2) 200A -- Chen-Trib -- CEM Business Solutions Pvt Ltd. v. The Income Tax Officer, TDS Ward-1(1), Chennai Assessee Appeal AllowedITA No. 2614/CHNY/20252026 TaxPub(DT) 3220 (Chen-Trib) 28-May-2026 -- Section : 250 -- Chen-Trib -- Smt. Kalavathy Nagarajan v. The Assistant Commissioner of Income Tax, Circle 2(1), Trichy Assessee Appeal AllowedITA No. 2832/CHNY/20252026 TaxPub(DT) 3219 (Chen-Trib) 28-May-2026 -- Section : 10(10AA) 143(1) 234B 154 -- Chen-Trib -- Pudhureddiyur Raju Kalaimani v. ITO, Ward -1, Hosur Assessee Appeal AllowedITA No. 1740/Chny/20252026 TaxPub(DT) 3218 (Chen-Trib) 28-May-2026 -- Section : 250 246A 143/144 246(c) -- Chen-Trib -- M/s. Indian Overseas Bank v. The Deputy Commissioner of Income Tax, Non-Corporate Circle 8, Chennai Assessee Appeal AllowedITA Nos. 2975, 2976, 2977, 2978, 2979, 2980 & 2981/CHNY/20252026 TaxPub(DT) 3217 (Chen-Trib) 28-May-2026 -- Section : 151 148 148A(b) 151A -- Del-Trib -- Niraj v. ITO, Ward- 2(3)(1), Delhi Assessee Appeal Partly AllowedITA No. 3308/Del/20252026 TaxPub(DT) 3214 (Del-Trib) 28-May-2026 -- Section : 250 144 -- Del-Trib -- Amar Pal Singh v. Income Tax Officer, Ward 1(1), Noida Appeal AllowedI.T.A. No. 4680/Del/20252026 TaxPub(DT) 3212 (Del-Trib) 28-May-2026 -- Section : 69B 115BBE 132 115BBE5 -- Chd-Trib -- Auradha Seth v. The DCIT, Central Circle-3, Ludhiana Assessee Appeal Partly AllowedITA No. 259/Chd/ 20252026 TaxPub(DT) 3211 (Chd-Trib) 28-May-2026 -- Section : 148 147 144B 263 -- Bang-Trib -- Shri. Nagaraj Yasodha v. Pr. CIT, Bangalore Assessee Appeal DismissedITA No. 1150/Bang/20252026 TaxPub(DT) 3210 (Bang-Trib) 28-May-2026 -- Section : 143(2) 142(1) 36(1)(iii) 2(22)(e) -- Bang-Trib -- M/s. Reddy Housing Pvt. Ltd. v. ITO, Ward - 2, Hassan Assessee Appeal AllowedITA No. 635/Bang/20252026 TaxPub(DT) 3207 (Bang-Trib) 28-May-2026 -- Section : 271AAB 271AAB(IA) 271AAB(1A) 274 11ISBBE 132 132(4) 139(1) 69A 115BBE 143(3) -- Hyd-Trib -- Shri Rajeswara Rao Anne v. Deputy Commissioner of Income Tax, Central Circle 1(4), Hyderabad Assessee Appeal AllowedITA No. 1438/Hyd/20252026 TaxPub(DT) 3203 (Hyd-Trib) 28-May-2026 -- Section : 147 54F 250 -- Hyd-Trib -- Smt. Rukmini Priyadarshini Pamidi v. Income Tax Officer, Ward 12(1), Hyderabad Assessee Appeal AllowedITA No. 714/Hyd/20252026 TaxPub(DT) 3202 (Hyd-Trib) 28-May-2026 -- Section : 271AAB 271AAB(1A) 274 115BBE 132 139(1) 69B -- Hyd-Trib -- Shri Srinivas Chowdary Vallabhaneni v. Dy. CIT, Central Circle 1 (4), Hyderabad Assessee Appeal AllowedITA No. 1461/Hyd/20252026 TaxPub(DT) 3201 (Hyd-Trib) 28-May-2026 -- Section : 250 115BBE -- Ahd-Trib -- Prahladbhai Kashiram Patel v. ITO, Ward-1, Gandhinagar Assessee Appeal AllowedITA No. 1858/Ahd/20252026 TaxPub(DT) 3200 (Ahd-Trib) 28-May-2026 -- Section : 250 143(3) 147 69B 44AB 69Bof 131 -- Rkt-Trib -- Kanaiyalal Hemendra Vyas v. The Income Tax Officer, Ward 2(2)(1), Rajkot Assessee Appeal AllowedITA No. 306 & 307/RJT/20232026 TaxPub(DT) 3199 (Rkt-Trib) 28-May-2026 -- Section : 144 147 68 148 148of 69 -- Rkt-Trib -- Ramnikbhai Jasrajbhai Patel v. Income Tax Officer, Ward- 3, Surrendranagar (Guj) Assessee Appeal AllowedITA No. 244/RJT/20232026 TaxPub(DT) 3198 (Rkt-Trib) 28-May-2026 -- Section : 80P 139(1) 80AC 119(2)(b) 142(1) -- Chen-Trib -- The Triplicane Coop. Credit Society Ltd. v. The ITO, Ward-9(1), Chennai Assessee Appeal AllowedITA No. 2672/Chny/20252026 TaxPub(DT) 3196 (Chen-Trib) 28-May-2026 -- Section : 12AB 12AB(1)(b) -- Chen-Trib -- Meenakshi Achi Trust v. CIT (E), Chenai Assessee Appeal AllowedITA No. 3010/Chny/20252026 TaxPub(DT) 3195 (Chen-Trib) 28-May-2026 -- Section : 148 147 143(3) -- Chen-Trib -- Allavudin Muhapadma Beevi v. Income Tax Officer, Ward-1(2), Salem Assessee Appeal Partly AllowedITA No. 2961/Chny/20252026 TaxPub(DT) 3193 (Chen-Trib) 28-May-2026 -- Section : 148A 142(1) 147 144 144B -- Chen-Trib -- Yoosuf Rahuman Mohamed Ibrahim v. Income Tax Officer, Ward-1, Pudukkottai Assessee Appeal Partly AllowedITA No. 2946 & 2947/Chny/20252026 TaxPub(DT) 3191 (Chen-Trib) 28-May-2026 -- Section : 250 143(1) 11 139 139(4) 139(1) 12A 12A(1)(ba) -- Pune-Trib -- Shree Nathkrupa Shikshan Prasarak Mandal v. ITO (Exemption), Kolhapur Assessee Appeal AllowedITA No. 1901/PUN/20252026 TaxPub(DT) 3190 (Pune-Trib) 28-May-2026 -- Section : 271A 143(3) 270A 145(3) 133 144AA 44AB 44AA 144/145 44AD 273B -- Kol-Trib -- Anita Basak C/o. S.N. Ghosh & Associates v. ACIT, Central Circle 1(1), Kolkata Assessee Appeal AllowedITA No. 2174/KOL/20252026 TaxPub(DT) 3189 (Kol-Trib) 28-May-2026 -- Section : 250 48 -- Ahd-Trib -- Ashish Tilakchandra Bhatt v. The DCIT, Cir. Gandhinagar Assessee Appeal Partly AllowedITA No. 1503/Ahd/20252026 TaxPub(DT) 3188 (Ahd-Trib) 28-May-2026 -- Section : 250 50of 147 148 50C -- Ahd-Trib -- Sandeepkumar Kishorbhai Barot v. ITO, Ward-1, Mehsana Assessee Appeal AllowedI.T.A. No. 1645/Ahd/20252026 TaxPub(DT) 3186 (Ahd-Trib) 28-May-2026 -- Section : 143(3) 144B 80P(2)(d) -- Pune-Trib -- Shri Bhairavnath Multi State Co.op. Credit Society Limited v. The Income Tax Officer, Ward-3, Satara Assessee Appeal AllowedITA No. 2576/PUN/20252026 TaxPub(DT) 3185 (Pune-Trib) 28-May-2026 -- Section : 250 143(3) 68 143(2) -- Pune-Trib -- Swipe Telecom LLP v. DCIT, Circle-5, Pune Assessee Appeal AllowedITA No. 1911/PUN/20252026 TaxPub(DT) 3184 (Pune-Trib) 28-May-2026 -- Section : 143(3) 68 144 24B -- Ahd-Trib -- Mahendra Shambhulal Thakkar v. The Income Tax Officer, Ward-3(3)(3), Ahmedabad Assessee Appeal AllowedITA No. 1423/Ahd/20252026 TaxPub(DT) 3181 (Ahd-Trib) 28-May-2026 -- Section : 147 144B 143(3) 80-IA(8) 148 143(2) 144B(9) -- Ahd-Trib -- Mono Steel (India) Limited v. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad Assessee Appeal AllowedI.T.A. Nos. 1648 & 1620/Ahd/20252026 TaxPub(DT) 3180 (Ahd-Trib) 28-May-2026 -- Section : 250(6) 147 69 115BBE 234A/B/C/D 271(1)(c) -- Ahd-Trib -- Jeetendra Laxmanbhai Patel v. Income Tax Officer, Ward-6(1)(1), Ahmedabad Assessee Appeal AllowedITA No.1758/Ahd/20252026 TaxPub(DT) 3179 (Ahd-Trib) 28-May-2026 -- Section : 250 147 -- Srt-Trib -- Natvarbhai Gopalbhai Patel v. Income Tax Officer, Ward-2(3)(1), Surat Appeal AllowedI.T.A. Nos. 53, 54 & 55/SRT/20252026 TaxPub(DT) 3177 (Srt-Trib) 28-May-2026 -- Section : 250 271D 269Ss 269SS 282 -- Asr-Trib -- Surjit Singh v. Income Tax Officer, Ward 2(1), Amritsar Assessee Appeal AllowedI.T.A. Nos. 408 & 409/Asr/20252026 TaxPub(DT) 3176 (Asr-Trib) 28-May-2026 -- Section : 147/148 143(3) 139 44AE 148 -- Srt-Trib -- Chhamakant Sahasram Pandey v. The ITO, Ward-2(3)(4), Surat Assessee Appeal AllowedITA No. 847/SRT/20252026 TaxPub(DT) 3175 (Srt-Trib) 28-May-2026 -- Section : 250 -- Srt-Trib -- Aditya Ashish Patel v. Income Tax Officer, Ward-1, Bardoli Assessee Appeal AllowedITA No. 1161/SRT/20242026 TaxPub(DT) 3174 (Srt-Trib) 28-May-2026 -- Section : 250 271(1)(c) 148 69A 144 -- Srt-Trib -- Santosh Kanayalal Pathak v. Income Tax Officer, Silvassa Assessee Appeal AllowedI.T.A. Nos. 110/SRT/2024 & 786/SRT/20232026 TaxPub(DT) 3173 (Srt-Trib) 28-May-2026 -- Section : 250 144 -- Srt-Trib -- Vali Umarji Gani v. Income Tax Officer, Ward-1(3), Bharuch Assessee Appeal AllowedITA No. 1343/SRT/20242026 TaxPub(DT) 3172 (Srt-Trib) 28-May-2026 -- Section : 250 69A -- Srt-Trib -- Hemantsinh Laxmansinh Parmar v. Income Tax Officer, Silvassa Ward, Silvassa Assessee Appeal AllowedITA No. 1262/SRT/20242026 TaxPub(DT) 3171 (Srt-Trib)