Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 21-Jul-2026 -- Section : 80GGC 148A(b) 139(1) -- Del-Trib -- Vikas Jhuntra & Sons (HUF) v. Assistant Commissioner of Income Tax, Circle 49(1), Delhi Assessee Appeal AllowedITA No. 1586/DEL/20262026 TaxPub(DT) 5541 (Del-Trib) 21-Jul-2026 -- Section : 144 144B 69 115BBE 80C 44AD 249(2) 249(3) -- Ahd-Trib -- Vasudevsinh Velubha Gohil v. Income Tax Officer, Ward-1(9), Bhavnagar Assessee Appeal AllowedI.T.A. No. 725/Ahd/20262026 TaxPub(DT) 5540 (Ahd-Trib) 21-Jul-2026 -- Section : 72 143(3) 263 115A 21(2) -- Ahd-Trib -- Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad v. The General Co. Op. Bank Ltd. Revenue Appeal DismissedI.T.A. No. 2199/Ahd/20252026 TaxPub(DT) 5539 (Ahd-Trib) 21-Jul-2026 -- Section : 40(a)(i) 36(1)(iii) 36(1)(va) 234B 270A 143(3) 144B 195 9(1)(i) 195(2) 2(24)(x) -- Ahd-Trib -- Kiri Industries Ltd. v. Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad Assessee Appeal Partly AllowedI.T.A. No. 2065/Ahd/20252026 TaxPub(DT) 5538 (Ahd-Trib) 21-Jul-2026 -- Section : 263 147 148 144B 131(1A) 142(1) 69A 40A(2)(b) 263(1) 143(3) 143(2) -- Rkt-Trib -- M/s. Hilltop Ceramic, M/s. Acme Ceramic & M/s. Noken Vitrified Pvt. Ltd. v. Principal Commissioner of Income Tax, Rajkot Assessee Appeal AllowedITA Nos. 343, 353 & 333/Rjt/20252026 TaxPub(DT) 5537 (Rkt-Trib) 21-Jul-2026 -- Section : 5 -- Del-Trib -- Kaviraj v. Income Tax Officer, Ward 2, Rohtak Assessee Appeal AllowedITA No. 2288/DEL/20262026 TaxPub(DT) 5536 (Del-Trib) 21-Jul-2026 -- Section : 144 -- Del-Trib -- Atimukt Jain v. Income Tax Officer, Ward 1 & Commissioner of Income Tax, Haryana Assessee Appeal AllowedITA No. 1779/DEL/20262026 TaxPub(DT) 5535 (Del-Trib) 21-Jul-2026 -- Section : 250 68 142(1) -- Raipur Bench -- Dy. Commissioner of Income Tax, Circle-1(1), Bhilai v. Goel Traders Revenue Appeal AllowedITA No. 794/RPR/20252026 TaxPub(DT) 5534 (Raipur Bench) 21-Jul-2026 -- Section : 250 147 148 148A(d) 151(ii) 151(i) 149 3(1) 148A(b) -- Pune-Trib -- Somnath Kannure v. Income Tax Officer, Ward 1(1), Solapur Assessee Appeal AllowedITA No. 427/PUN/20262026 TaxPub(DT) 5533 (Pune-Trib) 21-Jul-2026 -- Section : 143(3) 142(1) 69A 44AD 271AAC 115BBE 234A/B/C 44AD) 115BBE(1) 263 1941 -- Luck-Trib -- Meena Kapoor v. The Assistant Commissioner of Income Tax, Lucknow Appeal Partly AllowedI.T.A. No. 780/LKW/20252026 TaxPub(DT) 5532 (Luck-Trib) 21-Jul-2026 -- Section : 143(3) 147 50C 148 142(1) 2(14) 45 -- Rkt-Trib -- Giants (Gandhidham) Owners Association v. Income Tax Officer, Ward-1, Gandhidham Assessee Appeal AllowedITA No. 670/RJT/20252026 TaxPub(DT) 5531 (Rkt-Trib) 21-Jul-2026 -- Section : 36(1)(va) 143(1)(a) 2(24)(x) 28 43B 139(1) -- Pune-Trib -- Virendra Singh Saini v. Asst. Director of Income Tax, CPC, Bangalore Assessee Appeal AllowedITA No. 1483/PUN/20242026 TaxPub(DT) 5530 (Pune-Trib) 21-Jul-2026 -- Section : 69A 115BBE 147 144B 148A(d) 142(1) 183 -- Pune-Trib -- Amit Singh v. ITO, Ward 8(3), Pune Assessee Appeal AllowedITA No. 3104/PUN/20252026 TaxPub(DT) 5529 (Pune-Trib) 21-Jul-2026 -- Section : 143(1) 147 143(3) 143(2) 263 133A 131 -- Pune-Trib -- Co-Operation Metals v. ITO, Ward 6(3), Pune Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 2319 to 2321, 2262, 2263 & 2271/PUN/20242026 TaxPub(DT) 5528 (Pune-Trib) 21-Jul-2026 -- Section : 250 147 144B 148 69A 149A 148A(b) 148A(d) 44AD 115BBE -- Rkt-Trib -- Shri Shamjibhai Kanabhai Mata v. The Income Tax Officer, Ward 2, Gandhidham Assessee Appeal Partly AllowedITA No. 120/Rjt/20262026 TaxPub(DT) 5527 (Rkt-Trib) 21-Jul-2026 -- Section : 250 147 144 139 148A(b) 148A(d) 250(4) 250(6) 251(1)(a) 246A 251(2) -- Pune-Trib -- Subhash Kisan Chaudhari v. ITO, Ward 2(1), Nashik Assessee Appeal AllowedITA No. 2940/PUN/20252026 TaxPub(DT) 5526 (Pune-Trib) 21-Jul-2026 -- Section : 143(3) 69A 69C 28 132(1) 142(1) 132(4) 131(1A) -- Chd-Trib -- Shri Rahul Thakur v. DCIT (Central Circle), Shimla Appeal AllowedITA No. 592/CHANDI/20262026 TaxPub(DT) 5525 (Chd-Trib) 21-Jul-2026 -- Section : 145(3) 36(1)(iii) 37(1) 36(2) -- Raipur Bench -- The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.)/ The JCIT (OSD), Circle-1(1), Raipur (C.G.) v. Chhattisgarh State Power Distribution Company Limited Revenue Appeal DismissedITA Nos. 796 to 802/RPR/2025 & 30/RPR/20262026 TaxPub(DT) 5524 (Raipur Bench) 21-Jul-2026 -- Section : 250 271(1)(c) 132 115JB 274 115JAA -- Rkt-Trib -- Rajhans Impex Private Ltd. v. The Income Tax Officer, Ward-1(3), Jamnagar Assessee Appeal AllowedITA No. 276/Rjt/20252026 TaxPub(DT) 5523 (Rkt-Trib) 21-Jul-2026 -- Section : 147 144C(13) 148 -- Visak-Trib -- Paladugu Rajendra Prasad v. Income Tax Officer, Vijayawada Assessee Appeal Partly AllowedITA No. 840/Viz/20252026 TaxPub(DT) 5522 (Visak-Trib) 21-Jul-2026 -- Section : 147 68 -- Visak-Trib -- Balakrishna Murthy Nunna v. Income Tax Officer, Ward-1, Kakinada Assessee Appeal AllowedITA No. 697/Viz/20252026 TaxPub(DT) 5521 (Visak-Trib) 21-Jul-2026 -- Section : 147 144 144B 271(1)(c) 148 2761(1)(c) -- Visak-Trib -- Kandukuri Lakshmi v. Income Tax Officer, Ward-1(1), Visakhapatnam Assessee Appeal AllowedITA Nos. 492 & 493/Viz/20252026 TaxPub(DT) 5520 (Visak-Trib) 21-Jul-2026 -- Section : 144 147 144B(8) -- Visak-Trib -- Chandra Hyma Rao v. Income Tax Officer, Ward-1(1), Guntur Assessee Appeal DismissedITA No. 696/Viz/20252026 TaxPub(DT) 5519 (Visak-Trib) 21-Jul-2026 -- Section : 250 147 143(3) 151 68 148 131(1A) 151(1) -- Visak-Trib -- Sameer Khan v. Asst. Commissioner of Income Tax, Circle-1(1), Visakhapatnam Assessee Appeal AllowedITA No. 841/Viz/20252026 TaxPub(DT) 5518 (Visak-Trib) 21-Jul-2026 -- Section : 143(1) 1678 167B 167B(1) -- Visak-Trib -- Sri Markandeya Educational Society v. Income Tax Officer, Ward-2(1), Guntur Assessee Appeal AllowedITA No. 593/Viz/20252026 TaxPub(DT) 5517 (Visak-Trib) 21-Jul-2026 -- Section : 143(3) 69A 115BBE 143(2) -- Visak-Trib -- Chinthapalli Nikhil Varma v. Income Tax Officer, Ward-1(1), Vijayawada Assessee Appeal AllowedITA No. 585/Viz/20252026 TaxPub(DT) 5516 (Visak-Trib) 21-Jul-2026 -- Section : 147 144 148 148A(d) 250(6) 149 149(1)(b) 69A 142(1) 148A(b) 154 l48A(d) 153C -- Hyd-Trib -- Gondela Rajyalakshmi v. Income Tax Officer, Ward-1, Kothagudem Assessee Appeal AllowedI.T.A. No. 2016/Hyd/20252026 TaxPub(DT) 5515 (Hyd-Trib) 21-Jul-2026 -- Section : 143(3) 144B 68 115BBE 271AAC 142(1) -- Hyd-Trib -- Sree Tirumala Spices v. Income Tax Officer, Ward-1, Khammam Assessee Appeal AllowedI.T.A. No. 2199/Hyd/20252026 TaxPub(DT) 5514 (Hyd-Trib) 21-Jul-2026 -- Section : 143(3) 69A 143(2) -- Hyd-Trib -- Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad v. Yograj Singh Thakur Revenue Appeal AllowedI.T.A. No. 2220/Hyd/20252026 TaxPub(DT) 5513 (Hyd-Trib) 21-Jul-2026 -- Section : 143(3) 69A 115BBE 143(2) 131(1A) 132A -- Hyd-Trib -- Mulchand Sejmal Jain v. DCIT, Central Circle-2(2), Hyderabad Appeal Partly AllowedITA Nos. 1499 & 1502/Hyd/20252026 TaxPub(DT) 5512 (Hyd-Trib) 21-Jul-2026 -- Section : 272A(1)(d) 153C 144 -- Hyd-Trib -- Jayarama Krishna Depa v. DCIT, Central Circle-2(3), Hyderabad Assessee Appeal AllowedI.T.A. No. 2249/Hyd/20252026 TaxPub(DT) 5511 (Hyd-Trib) 21-Jul-2026 -- Section : 143(3) 144B 143(2) 68 56(2)(v) -- Hyd-Trib -- ACIT, Circle-5(1), Hyderabad v. Satish Kumar Agarwal Revenue Appeal DismissedI.T.A. No. 1390/Hyd/20252026 TaxPub(DT) 5510 (Hyd-Trib) 21-Jul-2026 -- Section : 68 115BBE -- Del-Trib -- Vikas Bhola v. Income Tax Office, Ward-51(1), New Delhi Assessee Appeal AllowedITA No. 1748/DEL/20262026 TaxPub(DT) 5509 (Del-Trib) 21-Jul-2026 -- Section : 147 144B 132(1) 68 115BBE 132(4) -- Del-Trib -- Sanjeev Kumar Rastogi v. Income Tax Office, Ward-61(1), Delhi Assessee Appeal AllowedITA No. 4857/DEL/20252026 TaxPub(DT) 5508 (Del-Trib) 21-Jul-2026 -- Section : 68 133(6) -- Del-Trib -- Vaibhav Jindal v. Income Tax Office, Ward-51(5), New Delhi Assessee Appeal AllowedITA No. 2035/DEL/20262026 TaxPub(DT) 5507 (Del-Trib) 21-Jul-2026 -- Section : 68 12AA -- Del-Trib -- Abhudaya Siksha Prasar Nayas v. Income Tax Officer, Exemption Ward, Ghaziabad Assessee Appeal AllowedITA No. 2289/DEL/20262026 TaxPub(DT) 5506 (Del-Trib) 21-Jul-2026 -- Section : 69A 115BBE -- Del-Trib -- Nathani Polymers v. Income Tax Office, Ward-34(6), New Delhi Assessee Appeal AllowedITA No. 1834/DEL/20262026 TaxPub(DT) 5505 (Del-Trib) 21-Jul-2026 -- Section : 250 142(1) 115JB 143(1) 143(2) 143(3) -- Bang-Trib -- DCIT, Circle 3(1)(1), Bengaluru v. Hoysala Projects Pvt. Ltd. Revenue Appeal Partly AllowedITA No. 2363/Bang/20252026 TaxPub(DT) 5504 (Bang-Trib) 21-Jul-2026 -- Section : 250 41(1) 28(i) 234B 234C 244A 143(1)(a) 145A 44AB 28(1) 43B -- Bang-Trib -- Dell International Services India Pvt. Ltd. v. DCIT, Bengaluru Assessee Appeal AllowedITA Nos. 2889 & 2890/Bang/20252026 TaxPub(DT) 5503 (Bang-Trib) 21-Jul-2026 -- Section : 250 133A -- Raipur Bench -- Isha Kitchens v. Assistant Commissioner of Income Tax, Central Circle-2, Raipur Assessee Appeal DismissedITA No. 767/RPR/20252026 TaxPub(DT) 5502 (Raipur Bench) 21-Jul-2026 -- Section : 143 68 115BBE 115BBC 12A 2(9) -- Visak-Trib -- Anil Swathi Balram Foundation v. Income Tax Officer, Exemption Ward, Rajahmundry Assessee Appeal DismissedI.T.A. No. 34/Viz/20262026 TaxPub(DT) 5498 (Visak-Trib) 21-Jul-2026 -- Section : 143(2) 142(1) 40(ia) 68 115 271AAC(1) 115BBE 147 -- Pune-Trib -- ACIT, Central Circle – 2(1), Pune v. Patil Construction & Infrastructure Limited Revenue Appeal DismissedITA No. 2445/PUN/20252026 TaxPub(DT) 5497 (Pune-Trib) 21-Jul-2026 -- Section : 147 144B 250 148 148A(b) 148A(d) 139(1) 149(1)(b) 151 151A(1) 149(1)(a) 156 14 -- Hyd-Trib -- Dharmavaram Primary Agricultural Cooperative Society v. ITO, Ward-1, Ongole Assessee Appeal AllowedITA Nos. 1313 & 1314/Hyd/20252026 TaxPub(DT) 5496 (Hyd-Trib) 21-Jul-2026 -- Section : 147 148A(d) 143(2) 69A 144B 10(1) 80C 115BBE -- Hyd-Trib -- Smt. Padmavathi Vuppula v. Income Tax Officer, Suryapet Assessee Appeal AllowedITA No. 2250/Hyd/20252026 TaxPub(DT) 5495 (Hyd-Trib) 21-Jul-2026 -- Section : 69A 24b 115BBE 143(2) 143(3) -- Hyd-Trib -- Smt. Matta Laxmi Devi v. Income Tax Officer, Ward 2, Kurnool Assessee Appeal AllowedITA No. 2075/Hyd/20252026 TaxPub(DT) 5494 (Hyd-Trib) 21-Jul-2026 -- Section : 69A 115BBE 250 143(2) 143(3) -- Hyd-Trib -- Shri Rajkumar Gupta v. Income Tax Officer, Ward 9(1), Hyderabad Assessee Appeal AllowedITA No. 2063/Hyd/20252026 TaxPub(DT) 5493 (Hyd-Trib) 21-Jul-2026 -- Section : 2(47)(v) 2(47(v) 53 147 148 144B 53A 45 45(1) -- Hyd-Trib -- Shri Vasudeva Rao v. Income Tax Officer (International Taxation)-1, Hyderabad Assessee Appeal AllowedITA No. 2055/Hyd/20252026 TaxPub(DT) 5492 (Hyd-Trib) 21-Jul-2026 -- Section : 271D 148 147 144B 269SS 26955 273B 2738 269Ss -- Chen-Trib -- Sreenivasan Ramya v. Assistant Commissioner of Income Tax, Non Corporate Circle -2, Coimbatore Assessee Appeal AllowedITA No. 3162/CHNY/20252026 TaxPub(DT) 5491 (Chen-Trib) 21-Jul-2026 -- Section : 143(1) -- Chen-Trib -- M/s. Lakshmi Ganesha Textiles Private Ltd. v. The Assistant Commissioner of Income Tax, Corporate Circle -2, Coimbatore Assessee Appeal DismissedITA No. 187/Chny/20262026 TaxPub(DT) 5490 (Chen-Trib) 21-Jul-2026 -- Section : 253(5) 2(15) 12A 12AB 80G 12A/12AB 12AB(1)(b) 10(23C) 12A(1)(ac) 10(23C)(i) -- Rkt-Trib -- Karsandas Kalabhai Thakkar Public Charitable Trust, MPSMC Alumni Scholarship Fund & Foundation, Sant Shri Mohandasbapa Gurushri Shamlabapa Manav Seva Trust Rajkot, Babra Kelvani Mandal & PU Shree Ranchhoddasjibapu Public Cheritable Trust v. CIT (Exemption), Ahmedabad Assessee Appeal AllowedITA Nos. 16, 41 & 42/Rjt/2026 & ITA Nos. 85, 864 & 868/Rjt/20252026 TaxPub(DT) 5489 (Rkt-Trib) 21-Jul-2026 -- Section : 143(3) 147 148 250(6) 151 69C 139(1) 143(2) 133(6) -- Mum-Trib -- Ramchandra Kadava Sharma v. ITO, Ward-27(3)(1), Maharashtra Assessee Appeal Partly AllowedI.T.A. No. 4360/Mum/20242026 TaxPub(DT) 5109 (Mum-Trib) 21-Jul-2026 -- Section : 132 147 68 69C -- Del-Trib -- Deputy Commissioner of Income Tax, New Delhi v. Sephan Lubricants (P) Ltd. Revenue Appeal DismissedITA No. 7255/DEL/20252026 TaxPub(DT) 5108 (Del-Trib) 21-Jul-2026 -- Section : 250 147 144/144B 5(xiv) 148 142(1) 144/147 69 -- Asr-Trib -- ITO, Ward-23, Abohar v. Deepak Electronics Appeal AllowedI.T.A. No. 660/Asr/20242026 TaxPub(DT) 5107 (Asr-Trib) 21-Jul-2026 -- Section : 143(3) 80 80P(2)(d) 56 80P(1) 56(i)(ccv) -- Bang-Trib -- Jammanahally Prathamika Krishi Pattina Sahakara Sangha v. The Income Tax Officer, Ward 2, Hassan Assessee Appeal DismissedITA Nos. 192 & 341/Bang/20252026 TaxPub(DT) 5106 (Bang-Trib) 21-Jul-2026 -- Section : 148 142(1) -- Del-Trib -- Kailash Chand Singhal v. Income Tax Officer, Ward 2(1)(3), Ghaziabad Assessee Appeal AllowedITA No. 7214/DEL/20252026 TaxPub(DT) 5105 (Del-Trib) 21-Jul-2026 -- Section : 250 69A 115BRE 69C 115BBE 143(2) 143(3) 132 -- Ahd-Trib -- DCIT, Central Circle 1(1), Ahmedabad v. Ratnajyot Steel & Pipes Private Limited & Mukesh Mohanlal Vaghela Appeal DismissedITA Nos. 1313, 1414 & 1234/Ahd/20242026 TaxPub(DT) 5104 (Ahd-Trib) 21-Jul-2026 -- Section : 250 148 151 147 142(1) 143(3) 147/151 2(40) 143(1) 151A 143(2) 144B 44AD 69A -- Kol-Trib -- Trinity Enclave Pvt. Ltd. v. ITO, Ward 4(1), Kolkata Assessee Appeal AllowedI.T.A. No. 1728/Kol/20252026 TaxPub(DT) 5103 (Kol-Trib) 21-Jul-2026 -- Section : 80G(5) 80G(5)(ii) -- Srt-Trib -- Veer Hanuman Trust v. The CIT (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 538/SRT/20252026 TaxPub(DT) 5102 (Srt-Trib) 21-Jul-2026 -- Section : 253(6) 115JB 132 153C 133(6) 132(4) 153A 37 -- Del-Trib -- VK Ready Mix Concrete Pvt. Ltd. v. Deputy Commissioner of Income Tax, Central Circle-30, Delhi & Anr. ITA Nos. 1440 to 1443 & 2952 to 2954/Del/20252026 TaxPub(DT) 5101 (Del-Trib) 21-Jul-2026 -- Section : 148 143(2) 50C) 143(3) 147 151 55A 251(2) 250(6) 69A -- Agra-Trib -- Yogendra Sharma v. Income-tax Officer, Ward 3(2), Etah Assessee Appeal AllowedITA No. 408/Agr/20252026 TaxPub(DT) 5100 (Agra-Trib) 21-Jul-2026 -- Section : 147 148 142(1) 144 69A -- Agra-Trib -- Satya Prakash v. Income-tax Officer, Ward 2(1)(2), Agra Assessee Appeal AllowedITA No. 334/Agr/20252026 TaxPub(DT) 5099 (Agra-Trib) 21-Jul-2026 -- Section : 148 143(2) 44AE 44AD -- Agra-Trib -- Gaurav Gupta v. Income-tax Officer, Ward 2(1)(5), Orai Assessee Appeal AllowedITA No. 354/Agr/20252026 TaxPub(DT) 5098 (Agra-Trib) 21-Jul-2026 -- Section : 147 143(3) 142(1) 69A 148 151 147/148 271AAC 69A/115BBE -- Agra-Trib -- Bhoj Raj, A to Z Footwear v. Income-tax Officer, Ward 1(1)(1), Agra Assessee Appeal AllowedITA No. 436/Agr/20252026 TaxPub(DT) 5097 (Agra-Trib) 21-Jul-2026 -- Section : 250 68 10(38) 132 147 -- Del-Trib -- Income Tax Officer, New Delhi v. Deepak Goel Assessee Appeal AllowedI.T.A. No. 5760/Del/20242026 TaxPub(DT) 5096 (Del-Trib) 21-Jul-2026 -- Section : 271(1)(c) 50C 274 143(3) 147 50C(2) -- Srt-Trib -- Bhikhabhai Valabhai Sonani (HUF) v. DCIT, NFAC, Delhi Assessee Appeal AllowedI.T.A. No. 713/Srt/20252026 TaxPub(DT) 5095 (Srt-Trib) 21-Jul-2026 -- Section : 143(3) 69A 115BBE -- Srt-Trib -- Prafulbhai Nathabhai Kanani v. Income Tax Officer, Ward-3(3)(5), Surat Assessee Appeal AllowedI.T.A. No. 747/Srt/20252026 TaxPub(DT) 5094 (Srt-Trib) 21-Jul-2026 -- Section : 143(3) 147 148 142(1) 159 148/292BB -- Del-Trib -- Income Tax Officer, Ward-52(2), New Delhi v. Shalini Chaudhary Sharma Revenue Appeal DismissedITA No. 958/DEL/20242026 TaxPub(DT) 5093 (Del-Trib) 21-Jul-2026 -- Section : 250 69A 144 1158BE -- Hyd-Trib -- Suresh Chavan v. The DCIT, Central Circle-1(2), Hyderabad Assessee Appeal AllowedITA No. 1318/Hyd/20252026 TaxPub(DT) 5092 (Hyd-Trib) 21-Jul-2026 -- Section : 143(3) 69 144 68 188A -- Hyd-Trib -- GK Constructions Co. v. The Income Tax Officer, Ward-8(1), Hyderabad Assessee Appeal AllowedITA No. 1608/Hyd/20252026 TaxPub(DT) 5091 (Hyd-Trib) 21-Jul-2026 -- Section : 250 271(1)(c) 274 292BB 139 148 147 143(3) -- Mum-Trib -- Classic Share & Stock Broking Services Limited v. Deputy Commissioner of Income-tax, Central Circle 7(1), Mumbai Assessee Appeal DismissedI.T.A. No. 4962/Mum/20252026 TaxPub(DT) 5090 (Mum-Trib) 21-Jul-2026 -- Section : 250 14A 37(1) 139(1) 143(3) 10 -- Mum-Trib -- Apar Corporation Pvt. Ltd. v. DCIT, CC 6(1), Mumbai Assessee Appeal AllowedITA No. 5232/Mum/20252026 TaxPub(DT) 5089 (Mum-Trib) 21-Jul-2026 -- Section : 147 144 144B 250 148 69A 115 142(1) -- Hyd-Trib -- Satyam Gupta Araveeti v. Income Tax Officer, Ward-1, Ongole Assessee Appeal AllowedI.T.A. No. 346/Hyd/20252026 TaxPub(DT) 5088 (Hyd-Trib) 21-Jul-2026 -- Section : 139(1) 147 148 148(2) 144B 147(1) 143(2) 142(1) 68 131 153C -- Kol-Trib -- Sushil Mitruka v. DCIT, Circle 1, Siliguri Revenue Appeal Dismissed Assessee Appeal AllowedITA Nos. 2178, 1613, 1630 & 1631/KOL/20252026 TaxPub(DT) 5087 (Kol-Trib) 21-Jul-2026 -- Section : 147 144 144B 148 142(1) 221(1) 249(3) -- Hyd-Trib -- Laxmi Dharamsoth v. Income Tax Officer, Ward-1, Warangal Assessee Appeal DismissedI.T.A. No. 1249/Hyd/20252026 TaxPub(DT) 5086 (Hyd-Trib) 21-Jul-2026 -- Section : 143(3) 69A 115BBE -- Hyd-Trib -- Razia Begum Mohammad v. Income Tax Officer, Ward-1, Sangareddy Assessee Appeal AllowedI.T.A. No. 1645/Hyd/20252026 TaxPub(DT) 5085 (Hyd-Trib) 21-Jul-2026 -- Section : 151 143(1) 148A(b) 148A(d) 143(2) 148-A(d) 147 -- Kol-Trib -- M/s. Blackstone Overseas Pvt. Ltd. v. ITO, Ward 5(1), Kolkata Assessee Appeal AllowedITA Nos. 2026 & 2027/KOL/20252026 TaxPub(DT) 5084 (Kol-Trib) 21-Jul-2026 -- Section : 132 153A 44AD 69A 115BBE 69B 155BBE 698 292C -- Kol-Trib -- Amar Kumar Agarwal v. DCIT, CC 4(3), Kolkata Assessee Appeal Partly Allowed Revenue Appeal DismissedIT(SS)A No. 86 to 89 & 2007/KOL/2025, ITA Nos. 1496, 1497, 1498, 1499/KOL/2025 & 1440/KOL/20252026 TaxPub(DT) 5083 (Kol-Trib) 21-Jul-2026 -- Section : 147 148 151(1) 143 151(2) 148(2) 144 -- Kol-Trib -- Essen Marketing Pvt. Ltd. v. ITO, Ward 9(1), Kolkata Assessee Appeal AllowedITA No. 2241/KOL/20252026 TaxPub(DT) 5082 (Kol-Trib) 21-Jul-2026 -- Section : 147 144B 143(1) 148 68 69C 148A 148A(d) 149 149(1)(b) 151 250 151(ii) -- Ahd-Trib -- Manishaben Dilip Vankar v. The DCIT, Circle-1(1)(1), Vadodara Assessee Appeal AllowedITA No. 691/Ahd/20252026 TaxPub(DT) 5081 (Ahd-Trib) 21-Jul-2026 -- Section : 69C 194C) 143(2) -- Kol-Trib -- Singh Construction Corporation v. DCIT, Central Circle-2, Durgapur Assessee Appeal AllowedITA No. 2182/KOL/20252026 TaxPub(DT) 5080 (Kol-Trib) 21-Jul-2026 -- ... 2026 TaxPub(GST) 1628 (Del-HC) Radha Rani Metal v. Pr. Commr. of GST , Del-HCW.P. (C) No. 1180 of 2025 21-Jul-2026 -- Section 140 Section 73(5) Rule 117 Rule 142... 2026 TaxPub(GST) 1627 (Bom-HC) Pidilite Industries Ltd. v. UOI , Bom-HCWrit Petition No. 2054 of 2025 21-Jul-2026 -- Section 171 Rule 128 Rule 129... 2026 TaxPub(GST) 1626 (GSTAT- New Delhi) DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. SJR Prime Corporation (P) Ltd. , GSTAT- New DelhiNAPA/142/PB/2025 21-Jul-2026 -- Section 169 Section 169(1)... 2026 TaxPub(GST) 1625 (Mad-HC) S.P.R. Enterprises v. Dy. State Tax Officer-2 , Mad-HCW.P. (MD) No. 4195 of 2026, W.M.P. (MD) No. 3488 of 2026 21-Jul-2026 -- Section 73 Section 168A Section 75(4)... 2026 TaxPub(GST) 1624 (Cal-HC) Ramkrishna Banerjee v. Dy. Commissioner of State Tax, Srirampur Charge , Cal-HCW.P.A. No. 28002 of 2025 21-Jul-2026 -- Section 73(9) Section 75(7) Section 75(9)... 2026 TaxPub(GST) 1623 (All-HC) Sanjay Construction v. State of U.P. , All-HCWrit Tax No. 161 of 2026 21-Jul-2026 -- ... 2026 TaxPub(GST) 1622 (Mad-HC) S.K.S. Builders & Promotors v. Asstt. Commissioner (ST), Salem , Mad-HCW.P. No. 4984 of 2026 & W.M.P. Nos. 5543 & 5544 of 2026 21-Jul-2026 -- Section 174(2)... 2026 TaxPub(GST) 1621 (Guj-HC) Sachde Roadlines v. UOI , Guj-HCR/Special Civil Application No. 2515 of 2026 21-Jul-2026 -- Section 75... 2026 TaxPub(GST) 1620 (Uttarakhand-HC) Prithvi Raj Chufal v. State Tax Officer , Uttarakhand-HCWrit Petition (M/B) No. 121 of 2026 21-Jul-2026 -- Section 74 Section 73 Section 74A Section 73(10)... 2026 TaxPub(GST) 1619 (Bom-HC) Rainbow Greeners v. State of Maharashtra , Bom-HCWrit Petition No. 7945 of 2025 21-Jul-2026 -- Section 74(9) Section 50 Section 122(2)(b) Section 122(2)(a)... 2026 TaxPub(GST) 1618 (Mad-HC) Ramasamy Gounder Prakasam v. Joint Commr. of Goods & Service Tax and Central Excise, Salem , Mad-HCW.P. No. 19259 of 2023 and W.M.P. Nos. 18503 & 18504 of 2023 21-Jul-2026 -- Section 74(1) Section 17(5)(d) Section 16 Section 18 Section 50... 2026 TaxPub(GST) 1617 (Guj-HC) Niket Bipinbhai Patel v. Asstt. Commr. (A.E.), CGST & Central Excise, Vadodara-II , Guj-HCR/Special Civil Application No. 18068 of 2025 21-Jul-2026 -- Section 143(3) Rule 86-A Rule 86-A(i) Rule 86-A(1)... 2026 TaxPub(GST) 1616 (Mad-HC) V.V. Iron Steel Company (P) Ltd. v. Asstt. Commissioner, Central GST & Central Excise, Tirunelveli , Mad-HCW.P. (MD) No. 1470 of 2026 21-Jul-2026 -- Section 73 Section 107... 2026 TaxPub(GST) 1615 (Cal-HC) Vikram Bhuwalka v. Asstt. Commr. of State Tax, Ballygunge Charge , Cal-HCW.P.A. No. 12494 of 2025 21-Jul-2026 -- Section 484 Section 528 Section 167(2) Section 482... 2026 TaxPub(GST) 1614 (P&H-HC) Sahil Jain v. Superintendent (Anti Evasion) , P&H-HCCRM-M No. 35768 of 2025 (O & M) 11-Jul-2026 -- Section : 276CC 278B 139(1) 139(4) -- Bom-HC -- Rakesh Bhailalbhai Gandhi v. Income Tax Officer Petition DisposedWrit Petition No. 1034 of 20242026 TaxPub(DT) 5631 (Bom-HC) 11-Jul-2026 -- Section : 115BBE 246A -- Raj-HC -- Manak Chand Soni, Manglaram, Lalit Kumar Chouhan, Hardik Hundia, Parwan Ali, Latika Jain, Purnima Jain, Sampat Devi Agrawal, Than Chand Loonker, Ganesh Kumar Sancheti & Priyanka v. Union of India Application DisposedD.B. Civil Writ Petition Nos. 3970, 4023, 4024, 4031, 4081, 8407, 13656/2020, D. B. Civil Writ Petition Nos. 241, 3035, 3037 & 3236/20212026 TaxPub(DT) 5630 (Raj-HC) 11-Jul-2026 -- Section : 115BBE 271AAC 68 69A 69D 69C 139 143(2) 142(1) 145(3) 144 4 3 28 115BBE(2) -- Raj-HC -- Deepak Maratha v. Union of India & Ors. D.B. Civil Writ Petition No. 3625/20202026 TaxPub(DT) 5629 (Raj-HC) 11-Jul-2026 -- Section : 147A -- Bom-HC -- Jigar Nemichand Sanghvi, Ranjeet Dhano Vaswani, Rajendrakumar S. Bhimrajka, Dyna Engineering Projects Pvt. Ltd. v. Assistant Commissioner of Income TaxWrit Petition No. 3261, 3269, 4155 of 2024 & Writ Petition No. 362 of 20252026 TaxPub(DT) 5628 (Bom-HC) 11-Jul-2026 -- Section : 148A(3) 148A(1) 131(1A) -- Cal-HC -- Ojaswini Retailers Private Limited & Anr. v. Union of India & Ors. Petition DisposedWPA 19078 of 20252026 TaxPub(DT) 5627 (Cal-HC) 11-Jul-2026 -- Section : 153(5) 250 244A -- Cal-HC -- Nomura Rresearch Institute Financial Technologies India Pvt. Ltd. v. Union of India & Ors.WPO/29/20262026 TaxPub(DT) 5626 (Cal-HC) 11-Jul-2026 -- Section : 40(a)(ia) 194J 9(1)(vi) 14A -- Bom-HC -- Principal Commissioner of Income Tax v. Zee Entertainment Enterprises Limited Income Tax Appeal No. 18 of 20202026 TaxPub(DT) 5625 (Bom-HC) 11-Jul-2026 -- Section : -- Ker-HC -- Mallelil Industries Pvt. Ltd. v. Principal Commissioner of Income Tax ITA No. 51 of 20262026 TaxPub(DT) 5624 (Ker-HC) 11-Jul-2026 -- Section : -- Tel-HC -- Muppala Praneetha v. The Union of India Petition ClosedW.P. No. 13287 of 20262026 TaxPub(DT) 5623 (Tel-HC) 11-Jul-2026 -- Section : 148A(b) 148A(d) 147 144B -- Karn-HC -- Satyadeva Builders v. Deputy Commissioner of Income Tax Petition AllowedWrit Petition No. 10582 of 2026 (T - IT)2026 TaxPub(DT) 5622 (Karn-HC) 11-Jul-2026 -- Section : 142(1) 148 143(3) 144C 115JB -- Mad-HC -- Schwing Stetter (India) Private Limited v. Additional/Joint/Deputy/ACIT/ITO, National Faceless Assessment Centre, The ACIT Petition DisposedWP No. 6230 of 2022 & WMP Nos. 6293 & 6295 of 20222026 TaxPub(DT) 5621 (Mad-HC) 11-Jul-2026 -- Section : 260A 143(3) 36(1)(vii) 2(24) 41(4) -- Bom-HC -- Madhusudan Babubhai Kocha v. The Asstt. Commissioner of Income-Tax Appeal AllowedIncome Tax Appeal No. 10 of 20042026 TaxPub(DT) 5620 (Bom-HC) 11-Jul-2026 -- Section : 148 80-IA 44AB 80-IA(7) 92E 143(2) 147 142(1) 80-IA(4) 80-IA(1) 139 (1) -- Bom-HC -- Chennai Container Terminal Pvt. Ltd. v. Assistant Commissioner of Income-taxWrit Petition No. 2959 of 20222026 TaxPub(DT) 5619 (Bom-HC) 11-Jul-2026 -- Section : 253 92CE(1) 92CE? 9(1)(i) 44AD 92CA(3) 144C(1) 143(3) 92CC 92CC(9A) 115A 92CC(1 -- Bom-HC -- Commissioner of Income-tax v. Gemological Institute of America Inc. Appeal DisposedIncome Tax Appeal No. 945 of 2022 with Income Tax Appeal No. 2306 of 2022, Income Tax Appeal Nos. 73 & 779 of 2023, Income Tax Appeal (L) No. 21874 of 2022, Income Tax Appeal No. 72 of 2023, Income Tax Appeal No. 2331 of 2022, Income Tax Appeal No.2026 TaxPub(DT) 5618 (Bom-HC) 11-Jul-2026 -- Section : 515 515(3)(a) -- Mad-HC -- V. Ganesamoorthi v. The Income Tax Officer Petition DisposedW.P. (MD) No. 15268 of 2026 & W.M.P. (MD) No. 11424 of 20262026 TaxPub(DT) 5617 (Mad-HC) 11-Jul-2026 -- Section : 147A -- Bom-HC -- Talati & Panthaky Associated v. Assistant Commissioner of Income-tax Petition DisposedWrit Petition No. 2912 of 20242026 TaxPub(DT) 5616 (Bom-HC) 11-Jul-2026 -- Section : 279(1) 278(AA) -- Cal-HC -- Rahee Infratech Limited v. Union of India & Ors. Petition DisposedWPA 28492 of 20252026 TaxPub(DT) 5615 (Cal-HC) 11-Jul-2026 -- Section : 148 151A -- Bom-HC -- Deepbharti Welfare Society v. Income Tax Exemption Ward, Thane & Ors. Petition DisposedWrit Petition No. 11418 of 20242026 TaxPub(DT) 5614 (Bom-HC) 11-Jul-2026 -- Section : 260A 115A 9(1) 9(1)(vii) 9(l)(vii) 194J 4 192 44A 44AA 234A 270A 195 9(1)(iv) -- Del-HC -- Commissioner of Income Tax v. Ernst & Young Appeal DisposedITA Nos. 423, 424, 715, 753 & 760/20252026 TaxPub(DT) 5613 (Del-HC) 11-Jul-2026 -- Section : 119(2)(b) 115BAA -- Cal-HC -- Nilgiri Vanijya Private Limited v. Principal Commissioner of Income Tax Petition DisposedWPO/251/20262026 TaxPub(DT) 5612 (Cal-HC) 11-Jul-2026 -- Section : 147A -- Bom-HC -- Ador Welding Limited v. Assistant Commissioner of Income Tax Petition DisposedWrit Petition No. 3254 of 20242026 TaxPub(DT) 5611 (Bom-HC) 11-Jul-2026 -- Section : -- Bom-HC -- Shri. Anil Dhirajlal Ambani v. Union of India & Ors. Writ Petition No. 5321 of 20222026 TaxPub(DT) 5610 (Bom-HC) 11-Jul-2026 -- Section : -- Bom-HC -- Pr. Commissioner of Income Tax v. Authentique Eye Wear (P) Ltd.Income Tax Appeal No. 70 of 20202026 TaxPub(DT) 5609 (Bom-HC) 11-Jul-2026 -- Section : 147A 148 -- Bom-HC -- Everest Flavours Limited v. The National Faceless Assessment Centre & Ors. Application DisposedInterim Application (L) No. 19532 of 2026 in Writ Petition No. 2426 of 20242026 TaxPub(DT) 5608 (Bom-HC) 11-Jul-2026 -- Section : -- Cal-HC -- Janhavi Promoters Private Limited v. Deputy Commissioner of Income Tax Petition DisposedWPA 12030 of 20252026 TaxPub(DT) 5607 (Cal-HC) 11-Jul-2026 -- Section : -- Bom-HC -- Pr. Commissioner of Income Tax v. Mulchand Fulchand Picha Appeal DismissedIncome Tax Appeal No. 63 of 20202026 TaxPub(DT) 5606 (Bom-HC) 11-Jul-2026 -- Section : -- Karn-HC -- Sunil Kumar Nahar & Gautam Nahar v. Vijayanagar Educational Trust Petition DisposedWrit Petition No. 15510 of 2026 (T - IT)2026 TaxPub(DT) 5605 (Karn-HC) 11-Jul-2026 -- Section : 57(iii) -- Bom-HC -- The Poona Club Limited v. Asst. Comm. of Income TaxIncome Tax Appeal No. 67 of 20202026 TaxPub(DT) 5604 (Bom-HC) 11-Jul-2026 -- Section : -- Bom-HC -- PACCAR India Pvt. Ltd. v. State of Maharashtra & Ors. Writ Petition No. 849 of 20252026 TaxPub(DT) 5603 (Bom-HC) 11-Jul-2026 -- Section : 143(3) 139(1) 143(1) 143(2) 142(1) 133A 144B(8) -- Cal-HC -- Pricewaterhouse Coopers Private Limited v. Assistant Commissioner of Income TaxWPO 212 of 2026 & IA No. GA/1/2026, GA/2/20262026 TaxPub(DT) 5602 (Cal-HC) 11-Jul-2026 -- Section : 119(2)(b) 12A -- Ori-HC -- Juba Jyoti Jubak Sangha v. Central Board of Direct Taxes (CBDT) & Ors.WP(C) No. 15624 of 20262026 TaxPub(DT) 5601 (Ori-HC) 11-Jul-2026 -- Section : 57(1) 191 89(1) 17(3) 192 192(2A) 10(10C) 3 10) 10)) 139(1) 143(1) -- Mad-HC -- Hosur Bata Employees Union v. The Principal Chief Commissioner of Income Tax Petition DisposedW.P. No. 4601 of 2026 & W.M.P. No. 5112 of 20262026 TaxPub(DT) 5600 (Mad-HC) 11-Jul-2026 -- Section : 132 132B(4)(a) 132A (1) -- Jhar-HC -- Kamal Kumar Khetawat v. The Union of India Application DisposedW.P. (T) No. 2575 of 20262026 TaxPub(DT) 5599 (Jhar-HC) 11-Jul-2026 -- Section : 260A 69A 143(1) 143(3) 145(3) -- Guj-HC -- The Principal Commissioner of Income Tax v. Jewel World Appeal DismissedR/Tax Appeal No. 554 of 20252026 TaxPub(DT) 5598 (Guj-HC) 11-Jul-2026 -- Section : 260A 144B 133(6) 44AB 142(1) 69C 115BBE 271AAC(1) 254(2) 144B(xii) 143 147 (2) -- Bom-HC -- Accost Media LLP v. Deputy Commissioner of Income Tax Appeal AllowedIncome Tax Appeal No. 753 of 2025 with Income Tax Appeal (L) No. 25904 of 20252026 TaxPub(DT) 5597 (Bom-HC) 11-Jul-2026 -- Section : 143(3) 144B 156 69A -- Guj-HC -- Vaishali Bhavin Shah v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer & Ors. R/Special Civil Application No. 7966 of 20262026 TaxPub(DT) 5596 (Guj-HC) 11-Jul-2026 -- Section : 260A -- Bom-HC -- Pr. Commissioner of Income Tax-2, Thane v. Arvind Dwarkadas PurohitIncome Tax Appeal (IT) No. 2354 of 20192026 TaxPub(DT) 5595 (Bom-HC) 11-Jul-2026 -- Section : 260A -- Bom-HC -- The Pr. Commissioner of Income Tax v. Jain Dalichand Gosalia Appeal DismissedIncome Tax Appeal No. 2109 of 20192026 TaxPub(DT) 5594 (Bom-HC) 11-Jul-2026 -- Section : 277 29 -- Jhar-HC -- Sashi Bhusan Prasad Bhuian v. The State of Jharkhand Cr. Revision No. 5 of 20172026 TaxPub(DT) 5593 (Jhar-HC) 11-Jul-2026 -- Section : 226(3) -- Chhattisgarh-HC -- Sarda Energy & Minerals Limited v. Income Tax Officer (TDS) & Ors. Petition DisposedWPT No. 78 of 20262026 TaxPub(DT) 5592 (Chhattisgarh-HC) 09-Jul-2026 -- Section : 250 147 194C 69 -- Ahd-Trib -- Infinity Enterprise v. Income Tax Officer, Ward 2(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 2348/AHD/20252026 TaxPub(DT) 5585 (Ahd-Trib) 09-Jul-2026 -- Section : 250 139(1) 147 133(6) 69C 115BBE 145(3) 148 148A(d) 144B 156 153C -- Ahd-Trib -- DCIT, Circle-1(1)(1), Vadodara v. Rajesh Chimanlal PatelITA Nos. 468, 469 & 530/Ahd/2026, C.O. Nos. 16, 17 & 23/Ahd/20262026 TaxPub(DT) 5584 (Ahd-Trib) 09-Jul-2026 -- Section : 148 147/148 250 69A 115BBE 271AAC(1) 234A 144B 148A 148A(b) 151 148A(d) -- Ahd-Trib -- Tejalben Virambhai Desai v. The Income Tax Officer, Ward-1, Gandhinagar Assessee Appeal AllowedITA No. 1229/Ahd/20262026 TaxPub(DT) 5583 (Ahd-Trib) 09-Jul-2026 -- Section : -- Ahd-Trib -- Shah Bimalkumar Chandulal (HUF) v. The Income Tax Officer, Ward-1(1)(3), Ahmedabad Assessee Appeal AllowedITA No. 1209/Ahd/20262026 TaxPub(DT) 5582 (Ahd-Trib) 09-Jul-2026 -- Section : 250 148 151A 270A 80GGC 147 144B -- Ahd-Trib -- Siddharth Laxmikant Vaderkar v. The Income Tax Officer, Ward-4(2)(3), Ahmedabad Assessee Appeal AllowedITA No. 1072/Ahd/20262026 TaxPub(DT) 5581 (Ahd-Trib) 09-Jul-2026 -- Section : 147 143(3) 144B 148A(d) 149(1)(b) 28 148A(b) -- Ahd-Trib -- Scarlet Tradelink Private Limited v. Income Tax Officer, Ward-4(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 869/AHD/20252026 TaxPub(DT) 5580 (Ahd-Trib) 09-Jul-2026 -- Section : 250 69A 115BBE -- Ahd-Trib -- ITO, Ward-3(3)(5), Ahmedabad v. Vaishali Harshpal Shah Revenue Appeal DismissedITA No. 2526/Ahd/20252026 TaxPub(DT) 5579 (Ahd-Trib) 09-Jul-2026 -- Section : 147 148A 151A 148A(d) 148A(b) 57 56 57(iii) 28 2(13) 270A 148(A)(b) 148(A)(d) -- Del-Trib -- Harish Banga v. Assessment Unit, Faceless Assessment Unit, Income Tax Department, New Delhi Assessee Appeal AllowedITA No. 4893/DEL/20252026 TaxPub(DT) 5294 (Del-Trib) 09-Jul-2026 -- Section : 143(3) 143(1) 69A 32 -- Del-Trib -- ACIT, Hisar v. Ram Sarup Revenue Appeal DismissedITA No. 863/DEL/20252026 TaxPub(DT) 5293 (Del-Trib) 09-Jul-2026 -- Section : 10A 143(3) 14A 36(v) 2(24)(x) 260-A 40 40(a) -- Del-Trib -- M/s Aptiv Components India Private Limited v. Deputy Commissioner of Income Tax, Circle-3(1), Delhi Assessee Appeal Partly AllowedITA No. 1129/Del/20202026 TaxPub(DT) 5292 (Del-Trib) 09-Jul-2026 -- Section : 263 143(3) -- Chen-Trib -- Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai v. Jayaram Jayalalitha Revenue Appeal DismissedITA No. 3085/Chny/20252026 TaxPub(DT) 5291 (Chen-Trib) 09-Jul-2026 -- Section : 271D 269SS 273B 269T 269ST -- Del-Trib -- Sonal Taneja v. Joint Commissioner of Income Tax, New Delhi Assessee Appeal AllowedITA No. 4114/Del/20252026 TaxPub(DT) 5290 (Del-Trib) 09-Jul-2026 -- Section : 263 147 144B 143(2) 143(3) 133(6) 68 148 142(1) -- Mum-Trib -- Chirag Chandrakant Mehta v. Principal Commissioner of Income Tax-27, Mumbai Assessee Appeal DismissedITA No. 4397/MUM/20252026 TaxPub(DT) 5289 (Mum-Trib) 09-Jul-2026 -- Section : 139 147 148 69A 144B 115BBE 271(1)(c) 147/148 151 143(2) 142(1) 44AB -- Luck-Trib -- Shakira Khatoon v. The DCIT, Sitapur Assessee Appeal Partly AllowedITA Nos. 62 & 63/LKW/20242026 TaxPub(DT) 5288 (Luck-Trib) 09-Jul-2026 -- Section : 68A -- Del-Trib -- Sanjay Ahuja v. Commissioner of Income Tax, NFAC, Delhi Assessee Appeal AllowedITA No. 860/DEL/20242026 TaxPub(DT) 5287 (Del-Trib)