Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 02-Jul-2026 -- Section : 250 69C 143(1) 143(3) 144B -- Del-Trib -- Sunil Kumar v. Income Tax Officer, Ward 34(5), New Delhi Assessee Appeal AllowedITA No. 8765/Del/20252026 TaxPub(DT) 5460 (Del-Trib) 02-Jul-2026 -- Section : 147 144C(1) 143(2) 143(3) 139 142(1) 148 158BC 132 17 16 16(2) 16(5) 17A 16( -- Mum-Trib -- Global Cricket Corporation Pte. Ltd. v. Additional Director of Income Tax (International Taxation), Mumbai Appeal Partly AllowedITA Nos. 2161 & 2162/Mum/20142026 TaxPub(DT) 5459 (Mum-Trib) 02-Jul-2026 -- Section : 9(1)(i) 14A 5(2) 28 10 2(24) 36(1) 24 42 -- Mum-Trib -- Barclays Bank PLC v. DDIT(IT)-1(1), MumbaiITA Nos. 354 & 6977/Mum/2007, CO No. 281/Mum/20132026 TaxPub(DT) 5458 (Mum-Trib) 02-Jul-2026 -- Section : 9(1)(v)(c) 9(1)(i) 115A 14A 10(15)(4A) 36(1)(vii) 234B 143(1)(a) 143(4) 234D 37 -- Mum-Trib -- Barclays Bank PLC v. Additional Commissioner of Income Tax, Mumbai Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 5514, 5199/Mum/2001 & 3279, 3926, 3280, 3927/Mum/2004, CO. Nos. 232, 279 & 280/Mum/20132026 TaxPub(DT) 5457 (Mum-Trib) 02-Jul-2026 -- Section : 143(3) 50C -- Del-Trib -- Pankish Goel v. ACIT, New Delhi Appeal AllowedITA No. 1611/Del/20262026 TaxPub(DT) 5456 (Del-Trib) 02-Jul-2026 -- Section : 143(3) 147 148 143/147 147/148 151 143(1) -- Del-Trib -- Ram Avtar Goyal v. ITO, Ward-3, Income-tax Department, Hisar Appeal AllowedITA No. 1601/Del/20262026 TaxPub(DT) 5455 (Del-Trib) 02-Jul-2026 -- Section : 80G 12A -- Del-Trib -- Acharya Shri Mahapragya Charitable Trust v. Commissioner of Income Tax (Exemptions), Chandigarh Appeal Partly AllowedITA Nos. 1028 & 1029/Del/20262026 TaxPub(DT) 5454 (Del-Trib) 02-Jul-2026 -- Section : 153C 143(3) 153A 131(1A) 33 -- Del-Trib -- Sunwhite Realty Private Limited v. DCIT, Central Circle-6, New Delhi Appeal AllowedITA No. 9135/Del/20252026 TaxPub(DT) 5453 (Del-Trib) 02-Jul-2026 -- Section : 144 -- Del-Trib -- Globex Packaging v. ITO, Delhi Assessee Appeal AllowedITA No. 9104/Del/20252026 TaxPub(DT) 5452 (Del-Trib) 02-Jul-2026 -- Section : 260A 68 132(1) 153A 131 -- MP-HC -- The Pr. Commissioner of Income Tax (Central) v. M/s Shri Govind Realty Pvt. Ltd. Appeal DismissedIncome Tax Appeal No. 53 of 20252026 TaxPub(DT) 4231 (MP-HC) 02-Jul-2026 -- Section : -- Gau-HC -- The Assam Co. Op. Apex Bank Ltd. v. The Union of India, National Faceless Appeal Centre (NFAC), through The Commissioner of Income Tax (Appeals), The Assessment Unit, Income Tax Department, The Assistant Commissioner of Income Tax, Assam Petition DismissedWP(C)/2231/20262026 TaxPub(DT) 4229 (Gau-HC) 02-Jul-2026 -- Section : 80-HHC 80-IB 143(3) 80-IA -- Mad-HC -- Tata International Limited v. The Assistant Commissioner of Income-Tax, VelloreT.C. (A) No. 1455 of 20082026 TaxPub(DT) 4228 (Mad-HC) 02-Jul-2026 -- Section : 147 250 9 13 31 142(1) 68 144B 60(6) -- Guj-HC -- Swastik Ceracon Limited & Anr. v. Office of the Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad & Anr. R/Special Civil Application No. 6752 of 20262026 TaxPub(DT) 4227 (Guj-HC) 02-Jul-2026 -- Section : 148 147 151 282(A) 282A 282(A)(1) -- Tel-HC -- Sri Sai Kumar Mateti v. ITOWrit Petition No. 15169 of 20222026 TaxPub(DT) 4226 (Tel-HC) 02-Jul-2026 -- Section : 260A 263 80-IA 80-IA(8) 92CA 92CA? 263? 92BA(iii) 92(2A) 263(1) 153A 92CA(4) 1 -- Cal-HC -- Shyam Sel & Power Limited, Shyam Metalics & Energy Limited v. Principal Commissioner of Income Tax (Central), Kolkata Application DisposedITA Nos. 22, 24 & 27 of 20262026 TaxPub(DT) 4225 (Cal-HC) 02-Jul-2026 -- Section : 143(3) 144B 156 -- Del-HC -- Sanjeev Kumar Bidhuri v. National Faceless Appeal Centre, New Delhi Petition AllowedW.P. (C) 3934/2026, CM Appl. 19229/2026, CM Appl. 19230/2026 & CM Appl. 21723/20262026 TaxPub(DT) 4224 (Del-HC) 02-Jul-2026 -- Section : 132(4) 2(22)(e) 10(38) 153A 68 -- Mad-HC -- Principal Commissioner of Income Tax, Central I, Chennai v. M. Kiran KumarTCA No. 248 of 2021 and CMP No. 6957 of 20212026 TaxPub(DT) 4223 (Mad-HC) 02-Jul-2026 -- Section : 260A 68 143(3) -- Guj-HC -- Principal Commissioner of Income Tax 1 v. Prathana Gems Appeal DismissedR/Tax Appeal No. 1059 of 20242026 TaxPub(DT) 4221 (Guj-HC) 02-Jul-2026 -- Section : 92C 260A -- Del-HC -- Pr. Commissioner of Income Tax-7, Delhi v. Sony India Pvt. Ltd.ITA 367/2026, CM Appl. 30411 & 30412/20262026 TaxPub(DT) 4220 (Del-HC) 02-Jul-2026 -- Section : 69C -- Del-HC -- Pr. Commissioner of Income Tax-4 v. Kross Diamonds Pvt. Ltd. Appeal DismissedITA Nos. 675 to 678/20252026 TaxPub(DT) 4219 (Del-HC) 02-Jul-2026 -- Section : 143(1) 143(2) 143(3) 143(1)(a) 154 253 -- Tel-HC -- Paradise Food Court Private Limited v. Deputy Commissioner of Income Tax, Hyderabad & Anr. Petition ClosedWrit Petition No. 2799 of 20262026 TaxPub(DT) 4218 (Tel-HC) 02-Jul-2026 -- Section : 139(4) 80 143(1) 119(2)(b) 139(3) 139(1) -- Cal-HC -- Padmalochanan Radhakrishnan v. Union of India & Ors. Petition DisposedWPA 29778 of 20252026 TaxPub(DT) 4217 (Cal-HC) 02-Jul-2026 -- Section : 143(1) 245 244A 143(3) 144B 246A 220(6) 156 3 220(1) 220(3) 220(1A) -- Cal-HC -- P.S. Srijan Height Developers v. Assistant Commissioner of Income Tax, Central Circle 32, Kolkata & Ors.WPO 780 of 20252026 TaxPub(DT) 4216 (Cal-HC) 02-Jul-2026 -- Section : 119(2)(b) 115BAA -- Del-HC -- Mentaura Technologies Pvt. Ltd. v. Principal Commissioner of Income Tax, Delhi Petition DismissedW.P. (C) 4449/2026 & CM Appl. 21781/20262026 TaxPub(DT) 4215 (Del-HC) 02-Jul-2026 -- Section : 143(3) 142(1) -- Del-HC -- Mayaland Properties Private Limited v. Deputy Commissioner of Income Tax, Circle 16(1), Delhi & Ors. W.P. (C) No. 4403/2026, CM Appl. 21462/2026, Stay CM Appl. 21463/2026 Exem2026 TaxPub(DT) 4214 (Del-HC) 02-Jul-2026 -- Section : 119(2)(b) 115BAA 143(1) 156 139(1) 115BAA(5) 115BAB 250 -- Raj-HC -- M/s Kanoria Energy & Infrastructure Limited, (Formerly Known As M/s A Infrastructure Limited) v. Chief Commissioner of Income Tax (CCIT), Udaipur, Income Tax Officer, Ward-1, Bhilwara, Rajasthan, Central Board of Direct Taxes (CBDT), New Delhi Petition DisposedD.B. Civil Writ Petition No. 4556/20262026 TaxPub(DT) 4213 (Raj-HC) 02-Jul-2026 -- Section : 12A 119(2) -- Cal-HC -- Howrah Heritage Society & Anr. v. Union of India & Ors. Petition DisposedWPA 9369 of 20262026 TaxPub(DT) 4212 (Cal-HC) 02-Jul-2026 -- Section : 154 5(2) 5(3) -- Del-HC -- Gail (India) Limited v. Assistant Commissioner of Income Tax & Anr. Petition DisposedW.P. (C) 1883/2026, CM Appl. 9154/2026 & CM Appl. 9155/20262026 TaxPub(DT) 4211 (Del-HC) 02-Jul-2026 -- Section : 10B 195 40(a)(ii) 263 143(3) l0A/l0B? 40(a)(ia) 9(1) 40(a)(i) (2) 9(1)(vi) 2(o) -- Mad-HC -- M/s. Cognizant Technology Solutions India (P) Ltd. v. The Assistant Commissioner of Income Tax, Company Circle- I, Chennai In Favour of AssesseeT.C. No. 597 of 20082026 TaxPub(DT) 4210 (Mad-HC) 02-Jul-2026 -- Section : 40(a)(i) 201 201(1) 202 195 263 10B 40(a)(1) 9 90 9(1) (2) 9(1)(vi) 2(o) 2(f -- Mad-HC -- M/s. Cognizant Technology Solutions India Private Limited v. The Income-Tax Officer (TDS)/Deputy Commissioner of Income-tax, Chennai Appeal AllowedTax Case (Appeals) Nos. 651 to 653 of 20162026 TaxPub(DT) 4209 (Mad-HC) 02-Jul-2026 -- Section : -- Chhattisgarh-HC -- C.V.G. Varghees v. Union of India, Chairman Central Board of Direct Taxes, New Delhi, Principal Chief Commissioner of Income Tax, M.P & Chhattisgarh, Directorate of Income Tax, Human Resource Development, The Secretary Department of Expenditure, Ministry of Finance, New Delhi, Principal Commissioner of Income Tax, Indore Petition DisposedWPC No. 2320 of 20262026 TaxPub(DT) 4208 (Chhattisgarh-HC) 02-Jul-2026 -- Section : 220(6) 246A 245 244A -- Cal-HC -- Bothra Shipping Services Pvt. Ltd. v. Union of India & Ors. Petition DisposedWPO/139/20262026 TaxPub(DT) 4207 (Cal-HC) 02-Jul-2026 -- Section : 276 119 127 139(1) 279 116 276CC 482 278 271(f) 276(CC) 139(1)(b) 7(A) 120 1 -- Mad-HC -- B. Mohammad Iqbal v. The Assistant Commissioner of Income Tax, Non Corporate Circle 17, ChennaiCrl. OP No. 19461 of 2023 & Crl. MP No. 13139 of 20232026 TaxPub(DT) 4206 (Mad-HC) 02-Jul-2026 -- Section : 148 143(1) 154 250 135A 133(6) 44AD 147 (3) 148A(4) 143(1)(a) -- Raj-HC -- Ashok Kumar Manish Kumar (HUF), Through Its Karta Ashok Kumar v. Joint Commissioner of Income Tax, Range-3 (R), Jodhpur, Rajasthan, Income Tax Officer, Balotra, Commissioner of Income Tax, Appeal ADDL/JCIT (A) -8, Mumbai, Central Board of Direct Taxes, New DelhiD.B. Civil Writ Petition No. 8724/20262026 TaxPub(DT) 4205 (Raj-HC) 02-Jul-2026 -- Section : 143 144B 143(2) 142(1) 143(3) 156 274 272A(1)(d) -- Cal-HC -- Apeejay Surrendra Park Hotels Limited v. The Union of India & Anr. Petition DisposedWPA 9760 of 20262026 TaxPub(DT) 4204 (Cal-HC) 02-Jul-2026 -- Section : 143D 144B 144C -- Del-HC -- WWL India Private Limited v. National Faceless Assessment Centre, Income Tax Department, Govt of India & Anr. Petition AllowedW.P. (C) 4839/2026, CM Appl. 23673 & 23674/20262026 TaxPub(DT) 3480 (Del-HC) 02-Jul-2026 -- Section : 148 132 152(3) 149 153A 153C 153A/153C 148/149 149(1)(b) 153A(b) 153A(1)(b) -- Guj-HC -- West India Infratech Private Limited v. Assistant Commissioner of Income Tax, Central Circle - 2(3), Ahmedabad Petition AllowedR/Special Civil Application No. 3978 of 20262026 TaxPub(DT) 3479 (Guj-HC) 02-Jul-2026 -- Section : 220(6) 143(1) 244A 147 246A 127(6) -- Ori-HC -- Saurav Chachra v. Central Board of Direct Taxes (CBDT) & Ors. Petition DisposedWP(C) No. 9306 of 20262026 TaxPub(DT) 3478 (Ori-HC) 02-Jul-2026 -- Section : 260A 10B 80IA 10B(7) 80-IA(8) 80-IA(10) 139 33B 92BA 92F 10A -- Bom-HC -- Pragati Aroma Oil Distillers Private Ltd. (formerly known as M/s. Hindustan Essential Oil Company) v. The Deputy Commissioner of Income Tax-14(2), Mumbai Appeal AllowedIncome Tax Appeal No. 502 of 20152026 TaxPub(DT) 3477 (Bom-HC) 02-Jul-2026 -- Section : 80-IC 132 143 153A 143(3) -- Guj-HC -- Pr. Commissioner of Income Tax v. M/s. Vapi Care Pharma Pvt. Ltd. Appeal DismissedR/Tax Appeal No. 587 of 20222026 TaxPub(DT) 3476 (Guj-HC) 02-Jul-2026 -- Section : 234 143(1) 244 119(2)(b) (1) 200A 206CB 156(1) 154 19(1) -- Bom-HC -- Paresh M. Shetti v. Principal Commissioner of Income-Tax (PCIT) Petition DisposedWrit Petition (L) No. 10371 of 20252026 TaxPub(DT) 3475 (Bom-HC) 02-Jul-2026 -- Section : 11 119(2)(b) 139(1) 13(9)(ii) -- Bom-HC -- Mahaveer Pratishthan v. The Commissioner of Exemption, Pune & Anr. Petition DisposedWrit Petition No. 8536 of 20242026 TaxPub(DT) 3474 (Bom-HC) 02-Jul-2026 -- Section : 271D 260A -- Guj-HC -- Kirti Shankarlal Patel v. Assessment Unit, Income Tax Department, Government of India & Anr. Petition AllowedR/Special Civil Application No. 2988 of 20262026 TaxPub(DT) 3473 (Guj-HC) 02-Jul-2026 -- Section : 148 132 151 143(2) 142(1) 131 153C 292C -- Guj-HC -- Innovative Infrastructure v. Income Tax Officer, Ward 4 (2)(1), Ahmedabad Petition AllowedR/Special Civil Application No. 4444 of 20262026 TaxPub(DT) 3472 (Guj-HC) 02-Jul-2026 -- Section : 148 7 30(6) 148A(d) 31 263 60(6) -- Guj-HC -- GSL Nova Petrochemicals Limited v. The Deputy Commissioner of Income Tax, Circle 2(1)(1), Ahmedabad R/Special Civil Application No. 10927 of 20222026 TaxPub(DT) 3471 (Guj-HC) 02-Jul-2026 -- Section : 260A 80-IA 80-IA(8) 80HHC 115JBand 80-IA(9) 80IA 115JBThe -- Cal-HC -- M/s. Graphite India Ltd. v. Commissioner of Income Tax - IV, Kolkata In Favour of AssesseeITA No. 407 of 20082026 TaxPub(DT) 3470 (Cal-HC) 02-Jul-2026 -- Section : 119(2)(b) 115BAA(5) 139(1) 3 139(4) 143(1) 115BBA -- Bom-HC -- Diebold Nixdorf India Pvt. Ltd. v. Central Board of Direct Taxes through the Chairman & Ors. Petition DisposedWrit Petition No. 4165 of 20252026 TaxPub(DT) 3469 (Bom-HC) 02-Jul-2026 -- Section : 12AA(3) 132 80G 133A 12AA(3)? -- Mad-HC -- Commissioner of Income Tax, Central II, Chennai v. Shri Ponnaiyah Ramajeyathammal Educational & Charitable Trust Appeal AllowedTCA No. 507 of 20102026 TaxPub(DT) 3468 (Mad-HC) 02-Jul-2026 -- Section : 143(2) 10B 43B 80M 10A l0-A? -- Mad-HC -- Commissioner of Income Tax, Chennai v. M/s. Pentamedia Graphics Ltd. Appeal DisposedTax Case (Appeal) No. 632 of 20102026 TaxPub(DT) 3467 (Mad-HC) 02-Jul-2026 -- Section : 143(1)(a) 143(2) 10(2) 10(1) -- Mad-HC -- Commissioner of Income Tax, Chennai v. M/s Vijay Shanthi Builders Ltd. Appeal DismissedT.C.A. Nos. 641 & 642 of 20092026 TaxPub(DT) 3466 (Mad-HC) 02-Jul-2026 -- Section : 119(2) 12A 11(2) 143(1) 143(3) 119(2)(b) -- Bom-HC -- Bombay Prathana Samaj v. The Union of India & Ors. Petition DisposedWrit Petition No. 2039 of 20252026 TaxPub(DT) 3465 (Bom-HC) 02-Jul-2026 -- Section : 143(2) 92CA(1) 92CA(3) 142(1) 144C(1) 143(3) 144C(5) 144C(13) -- Bom-HC -- Benteler Automotive India Pvt. Ltd. v. The Union of India thr. The Secretary Ministry of Finance, Dept. of Revenue & Ors. Petition DisposedWrit Petition No. 10391 of 20222026 TaxPub(DT) 3464 (Bom-HC) 02-Jul-2026 -- Section : 143(3) 144C(3) 92 92B 153 35DD 43B 115JB 92CA(1) 92CA(3) 144C(1) 133(6) 35DD(1 -- Mum-Trib -- Shapoorji Pallonji and Company (P.) Ltd. v. Deputy Commissioner of Income-taxITA Nos. 1149, 1150, 1211, 1217 (Mum) of 20252026 TaxPub(DT) 1483 (Mum-Trib) 02-Jul-2026 -- Section : 148A(d) 143(2) 143(3) 148A(b) 147 36(i)(ii) 37 139(1) 142(1) 129 149(1)(b) 151A -- Del-HC -- Sapphire Foods India Ltd. v. Assistant Commissioner of Income-tax (OSD) Petition DisposedW.P.(C) No. 6159 of 2023, CM APPL. No. 24241 of 20232026 TaxPub(DT) 1475 (Del-HC) 02-Jul-2026 -- Section : 250 253(5) 139(1) 147 148 148A 142(1) 133(6) 69A 115BBE 69C 144 249 44AB -- Bang-Trib -- Muniyappa Prashanth Kumar v. Income-tax Officer Ward 4(3)(3) Assessee Appeal Partly AllowedIT Appeal No. 1627 (Bang) of 20252026 TaxPub(DT) 1466 (Bang-Trib) 02-Jul-2026 -- Section : 143(2) 195 9(1)(vii) 194(2) 40(a)(i) 36(1)(va) 271(1)(c) -- Del-Trib -- Additional Commissioner of Income-tax, Spl. Range 4 v. Iyogi Technical Services (P.) Ltd. Revenue Appeal and Assessee Appeal Partly AllowedIT Appeal Nos. 2064 (Delhi) of 2018 & 323 (Delhi) of 20222026 TaxPub(DT) 1461 (Del-Trib) 02-Jul-2026 -- Section : 263 54F 143(3) 54F(1) 142(1) -- Hyd-Trib -- Sumanth Badiga v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 628 (Hyd) of 20252026 TaxPub(DT) 1459 (Hyd-Trib) 02-Jul-2026 -- Section : 143(2) 142(1) 45(2) 54B 54F 139(1) 148 2(47) 254 2(47)(iv) 2(14)(iii) -- Pune-Trib -- Popatrao Dashrathrao Suryawanshi v. Income Tax Officer Assessee Appeal AllowedIT Appeal No.234 (Pun) of 20242026 TaxPub(DT) 1455 (Pune-Trib) 02-Jul-2026 -- Section : 250 253(5) 148 143(2) 131 142(1) 144 147 68 44AD 139(4) -- Bang-Trib -- Mukhtar Abdul Pasha v. Income Tax Officer Assessee Appeal Partly AllowedIT Appeal No.1862 (Bang) of 20252026 TaxPub(DT) 1454 (Bang-Trib) 02-Jul-2026 -- Section : 92 92A(3) 14A 80(IA) 43B 35(2AB) 91 92CA(3) 144C 92B 147 154 14A(1) 2(33) 10 -- Mum-Trib -- Tata Chemicals Ltd. v. Dy. CIT-2(3)(1), MumbaiITA No. 7912/MUM/20192026 TaxPub(DT) 1276 (Mum-Trib) 25-Jun-2026 -- Section : 68 69C -- Guj-HC -- The Principal Commissioner of Income Tax-1 v. M/s. Ice Worth Reality LLPR/Tax Appeal No. 221 of 20242026 TaxPub(DT) 5137 (Guj-HC) 25-Jun-2026 -- Section : 68 115BBE 143(2) 142(1) 144 69A -- Ahd-Trib -- M/s. Sahyog Construction v. The Asst. Commissioner of Income Tax, Circle 1(1)(1), Vadodara Assessee Appeal DismissedITA No. 104/AHD/20252026 TaxPub(DT) 5078 (Ahd-Trib) 25-Jun-2026 -- Section : 250 143(3) 144B 56(2)(x) 2(14) 50C 270A -- Mum-Trib -- Akshay Manoj Pagdhare v. ITO, Ward 42(1)(1), Mumbai Assessee Appeal AllowedITA No. 1013/Mum/20262026 TaxPub(DT) 5077 (Mum-Trib) 25-Jun-2026 -- Section : 12A 80G 12AB 115TD 80G(5) 12A/12AB -- Ahd-Trib -- Shri Ramos Education Trust v. Commissioner of Income Tax (Exemption), Ahmedabad Appeal Partly AllowedITA Nos. 1409 & 1410/AHD/20262026 TaxPub(DT) 5076 (Ahd-Trib) 25-Jun-2026 -- Section : 147 144 144B 250 69A 68/69/69A -- Ahd-Trib -- Rameshbhai Mangalbhai Patel v. Income Tax Officer, Ward-1(3)(1), Ahmedabad Assessee Appeal Partly AllowedITA Nos. 175 & 176/AHD/20242026 TaxPub(DT) 5075 (Ahd-Trib) 25-Jun-2026 -- Section : 142(1) 144 131 69A 143(3) 144B -- Del-Trib -- Durga Agencies v. ITO, Ward 48(1), Delhi Assessee Appeal AllowedITA No. 8140/DEL/20252026 TaxPub(DT) 5074 (Del-Trib) 25-Jun-2026 -- Section : 10 147 148 143(2) 69A 69C 148/147 -- Del-Trib -- Ishleen Kaur v. ITO, Ward 50(1), Delhi Assessee Appeal AllowedITA No. 5539/DEL/20252026 TaxPub(DT) 5073 (Del-Trib) 25-Jun-2026 -- Section : 139 132 127 153A 143(2) 133(6) 148 142(1) 145(3) -- Del-Trib -- Kanta Devi Jalan v. DCIT, Central Circle 31, New Delhi Assessee Appeal Partly AllowedITA Nos. 807 to 810/DEL/20232026 TaxPub(DT) 5072 (Del-Trib) 25-Jun-2026 -- Section : 43B 36(1)(va) 2(24)(x) 143(1) 143(1)(a) -- Del-Trib -- ITO, Ward 5, Rohtak v. Rajbir Revenue Appeal DismissedITA No. 2576/DEL/20222026 TaxPub(DT) 5071 (Del-Trib) 25-Jun-2026 -- Section : 143(3) 37(1) 35 40(a)(ia) 143(1) 143(2) 35E 35E(2) 35E(8) 35D 8 58 32 40A(ii) -- Bang-Trib -- M/s. Southwest Mining Ltd. v. The Deputy Commissioner of Income Tax, Circle – 6(1)(2), Bengaluru & Anr. Assessee Appeal Partly AllowedITA Nos. 1830 & 1896/Bang/20252026 TaxPub(DT) 5070 (Bang-Trib) 25-Jun-2026 -- Section : 143(3) 144B 251 48 -- Del-Trib -- Shalini Rajput v. Commissioner of Income Tax, Ward 23(3), Delhi Assessee Appeal AllowedITA No. 8015/Del/20252026 TaxPub(DT) 5069 (Del-Trib) 25-Jun-2026 -- Section : 147 151 65B 69 132 148 133(6) 292C -- Del-Trib -- Parul Suyal v. Income Tax Officer, Ward-1(2)(1), Meerut Assessee Appeal Partly AllowedITA No. 7806/Del/20252026 TaxPub(DT) 5068 (Del-Trib) 25-Jun-2026 -- Section : 147 143 10AA 271(1)(c) 143(3) 148A(d) 142(1) 2(J) 56F -- Ahd-Trib -- M/s. True Sparrow Systems Private Limited v. Deputy Commissioner of Income Tax, Circle 2(1)(1), Vadodara Appeal Partly AllowedITA Nos. 85 & 86/AHD/20262026 TaxPub(DT) 5067 (Ahd-Trib) 25-Jun-2026 -- Section : 148 147 80GGC 260A 148(2) 133(6) 131(1) 271(1)(c) 68-Bank 56(2)(x) 50C 155 10 -- Ahd-Trib -- Gobind Daya Singh Marwaha v. The Income Tax Officer, Ward 5(3)(1), Ahmedabad Assessee Appeal Partly AllowedI.T.A. No. 449/Ahd/20262026 TaxPub(DT) 5066 (Ahd-Trib) 25-Jun-2026 -- Section : 250 144 144B 271A 272A(1)(d) 145(3) 271A) 271B) -- Ahd-Trib -- Pankaj Jhumarmal Bothra v. Income Tax Officer, Ward-5(3)(2), Ahmedabad Assessee Appeal AllowedITA Nos. 422 to 425/Ahd/20262026 TaxPub(DT) 5065 (Ahd-Trib) 25-Jun-2026 -- Section : 250 69A 147 142(1) 115BBE -- Ahd-Trib -- Income-Tax Officer, Ward-1(1)(1), Ahmedabad v. Bharatbhai Bhagwandas Soni Revenue Appeal DismissedI.T.A. No. 2280/Ahd/20252026 TaxPub(DT) 5064 (Ahd-Trib) 24-Jun-2026 -- Section : 12A 80G(5) 12Aof -- Ahd-Trib -- Shri ZalawarSamastaSatwara v. Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 1386 & 1387/AHD/20262026 TaxPub(DT) 5046 (Ahd-Trib) 24-Jun-2026 -- Section : 9(1)(vii) 271(1)(c) 143(3) 2(31) 2(31)(iv) 4 188A 10(2A) 40(a)(ia) 194J 44AA 40 -- Del-Trib -- Herbert Smith Freehills LLP v. Commissioner of Income Tax (Appeals) Assessee Appeal AllowedITA 2281/DEL/2019, ITA 2352/DEL/2022 & ITA 3209/DEL/20232026 TaxPub(DT) 4982 (Del-Trib) 24-Jun-2026 -- Section : 250 147 144B 50C 270A 155 -- Mum-Trib -- Purvi Nihal Shah v. ITO, Ward 27(2)(1), Mumbai Assessee Appeal AllowedITA No. 470/Mum/20262026 TaxPub(DT) 4981 (Mum-Trib) 24-Jun-2026 -- Section : 153C 250 132 153A 153C(1) 69A 139(1) 132(4) 10) -- Del-Trib -- Jyoti Cariappa Saikia v. ACIT, Central Circle-5, New Delhi Assessee Appeal AllowedITA No. 2649/Del/20262026 TaxPub(DT) 4980 (Del-Trib) 24-Jun-2026 -- Section : 143(3) 68 -- Del-Trib -- Assistant Commissioner of Income Tax v. Loom Crafts Shade Systems Pvt. Ltd. Revenue Appeal DismissedITA No. 7770/Del/20252026 TaxPub(DT) 4979 (Del-Trib) 24-Jun-2026 -- Section : 147 144B 69 148 132 -- Del-Trib -- Income Tax Officer, Noida v. Gagnish Arora Revenue Appeal DismissedITA No. 1048/Del/20252026 TaxPub(DT) 4978 (Del-Trib) 24-Jun-2026 -- Section : 148 80P 80AC 80A(5) 139(1) 80P(2)(d) -- Chen-Trib -- Malayalapatti Lamp Co-Op. Credit Society Ltd. v. The Income Tax Officer, Ward-2, Namakkal Assessee Appeal AllowedITA No. 621/Chny/20262026 TaxPub(DT) 4654 (Chen-Trib) 24-Jun-2026 -- Section : 80IB(10) 147 139(1) 80AC -- Chen-Trib -- Trident Properties JV v. Income Tax Officer, Non Corporate Ward-1 (1), Coimbatore Assessee Appeal AllowedITA No. 3142/Chny/20252026 TaxPub(DT) 4653 (Chen-Trib) 24-Jun-2026 -- Section : 139(1) 271(1)(c) 274 -- Chen-Trib -- Pradeep Jeyavelu v. Income Tax Officer, Ward - 1, Tiruvallur Assessee Appeal AllowedITA No. 620/Chny/20262026 TaxPub(DT) 4652 (Chen-Trib) 24-Jun-2026 -- Section : 234E 200A 154 200A(1)(c) -- Jod-Trib -- Ashapurna Infraprojects Pvt. Ltd. v. DCIT, Ghaziabad Assessee Appeal AllowedITA No. 173 & 174/Jodh/20242026 TaxPub(DT) 4651 (Jod-Trib) 24-Jun-2026 -- Section : 10(10AA) -- Jod-Trib -- Aalok Kalla v. CIT(A), Jodhpur Assessee Appeal AllowedITA No. 1041/Jodh/20252026 TaxPub(DT) 4650 (Jod-Trib) 24-Jun-2026 -- Section : 143(3) 144B 143(1)(a) 246A 250 143(2) 154 264 -- Luck-Trib -- Paliwal Diagnostics Pvt. Ltd. v. DCIT, Circle-2(1)(1), KanpurI.T.A. No. 684/Lkw/20252026 TaxPub(DT) 4649 (Luck-Trib) 24-Jun-2026 -- Section : 148 147/144B 69 147/143(3) -- Luck-Trib -- Vijay Kumar Rungta v. ITO-3(3), Uttar PradeshI.T.A. No. 331/Lkw/20252026 TaxPub(DT) 4648 (Luck-Trib) 24-Jun-2026 -- Section : 143(3) -- Luck-Trib -- Basti Wines Company v. ACIT, Circle-1(1)(1), Kanpur Assessee Appeal DismissedI.T.A. No. 759/Lkw/20252026 TaxPub(DT) 4647 (Luck-Trib) 24-Jun-2026 -- Section : 147 148 144/147 142(1) -- Luck-Trib -- Pushp Kumar Tripathi v. ITO, Ward-1(2)(3), KanpurI.T.A. No. 342/Lkw/20262026 TaxPub(DT) 4646 (Luck-Trib) 24-Jun-2026 -- Section : 69C 44AD -- Jod-Trib -- Lukman Mavli v. ITO, Ward-2 (1), Udaipur Assessee Appeal AllowedITA No. 1101/Jodh/20252026 TaxPub(DT) 4645 (Jod-Trib) 24-Jun-2026 -- Section : 148 56(2) 234A 143(3) 147 -- Jod-Trib -- Diriyav Suthar v. Income Tax Officer, Ward-3(1), Jodhpur Assessee Appeal AllowedITA No. 650/Jodh/20242026 TaxPub(DT) 4644 (Jod-Trib) 24-Jun-2026 -- Section : 80GGC 147/148 -- Jod-Trib -- Mukesh Somani v. Assessing Officer, Bhilwara Assessee Appeal AllowedITA No. 1140/Jodh/20252026 TaxPub(DT) 4643 (Jod-Trib) 24-Jun-2026 -- Section : 143(3) 147 148 -- Chd-Trib -- Shri Vikrant Sandal v. ITO, Ward – 5(4), Chandigarh Appeal Partly AllowedITA No. 919/CHANDI/20252026 TaxPub(DT) 4642 (Chd-Trib) 24-Jun-2026 -- Section : 154 -- Hyd-Trib -- Jaya Balajee Real Media Private Limited v. ACIT, Central Circle-2(3), Hyderabad Assessee Appeal DismissedITA No. 1226/Hyd/20242026 TaxPub(DT) 4641 (Hyd-Trib) 24-Jun-2026 -- Section : 153A 143(3) 153D 132 69 -- Chd-Trib -- Shri Pawan Kumar Bansal v. DCIT, Central Circle, Punjab Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 1123 & 1384/Chandi/20252026 TaxPub(DT) 4640 (Chd-Trib) 24-Jun-2026 -- Section : 12A 2(15) 12AB 12AB(4) -- Chd-Trib -- Ek Onkar Samaj Bhalai Sanstha v. CIT (Exemptions) Appeal DismissedITA No. 1702/CHANDI/20252026 TaxPub(DT) 4639 (Chd-Trib) 24-Jun-2026 -- Section : 147 144B 40(a)(ia) 194J -- Chd-Trib -- M/s Prontos Private Limited v. ITO, Ward, Parwanoo Appeal Partly AllowedITA No. 1303/CHANDI/20252026 TaxPub(DT) 4638 (Chd-Trib) 24-Jun-2026 -- Section : 143(3) 147 148 54B 133(6) -- Chd-Trib -- Late Sh. Satinder Singh through Legal Heir Smt. Surinder Kaur v. ITO, Ward – 3(5), Chandigarh Appeal Partly AllowedITA No. 115/CHANDI/20232026 TaxPub(DT) 4637 (Chd-Trib) 24-Jun-2026 -- Section : 143(3) -- Chd-Trib -- M/s KLG Jewellers v. DCIT, Central Circle – 2, Chandigarh Appeal DismissedITA No. 758/CHANDI/20252026 TaxPub(DT) 4636 (Chd-Trib) 24-Jun-2026 -- Section : 143(3) 69A 115BBE 133(6) 131 -- Agra-Trib -- Adnan Sherwani v. Income Tax Officer, Ward-4(1)(4), Aligarh Assessee Appeal AllowedITA No. 262/AGR/20262026 TaxPub(DT) 4635 (Agra-Trib) 24-Jun-2026 -- Section : 250 271(1)(c) 270A 270A(9) 274 32 -- Mum-Trib -- M/s. Quant Transactional Services Private Limited v. DCIT- 8(1)(2), ThaneITA Nos. 9329 to 9332/Mum/20252026 TaxPub(DT) 4524 (Mum-Trib) 24-Jun-2026 -- Section : 250 80P(2)(d) 154 143(1) 80P(2)(D) 80P(1) 2(19) 70 80P(4) -- Mum-Trib -- Lubina Cooperative Housing Society Limited v. DCIT, Circle 23 (1), Mumbai Assessee Appeal AllowedITA No. 1284/M/20262026 TaxPub(DT) 4203 (Mum-Trib) 24-Jun-2026 -- Section : 250 148 69 -- Kol-Trib -- Prince Maity v. ITO, Ward-44(1), Kolkata Assessee Appeal AllowedI.T.A. No. 1607/Kol/20252026 TaxPub(DT) 4202 (Kol-Trib) 24-Jun-2026 -- Section : 143 144B 11 12A 2(15) 12AB 270A(1) 274 -- Mum-Trib -- DCIT (Exemptions)-1(1), Mumbai v. Bombay Chamber of Commerce & IndustryITA No. 5655/MUM/20252026 TaxPub(DT) 4201 (Mum-Trib) 24-Jun-2026 -- Section : 12AB 12A(1)(ac) 12AA 11 -- Mum-Trib -- Adarsha Vidyalaya Alumni Chembur Association v. ITO, Ward 27(1)(1), MumbaiITA No. 7567/MUM/20252026 TaxPub(DT) 4200 (Mum-Trib) 24-Jun-2026 -- Section : 133(6) 68 56(2) -- Chen-Trib -- DCIT, Non Corporate Ward-22(1), Chennai v. Mohammed Mohideen Irfan Revenue Appeal AllowedITA No. 2220/Chny/20252026 TaxPub(DT) 4199 (Chen-Trib) 24-Jun-2026 -- Section : 148 148A(b) 143(1) 271(1)(c) -- Chen-Trib -- Subramanian Muthukumaran v. The ITO, Non-Corporate Ward 22(1), Chennai Assessee Appeal AllowedITA Nos. 3036 & 3037/Chny/20252026 TaxPub(DT) 4198 (Chen-Trib) 24-Jun-2026 -- Section : 69A 131 -- Chen-Trib -- Gopalan Selvakumar v. The ITO, Ward 1(6), Salem Assessee Appeal AllowedITA No. 2409/Chny/20252026 TaxPub(DT) 4197 (Chen-Trib) 24-Jun-2026 -- Section : 250 80JJAA 143(1) 44AB 10(23C) 143(1)(a) 10B(8) -- Raipur Bench -- Shri Raj Kumar Bothra v. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Department, Raipur Assessee Appeal AllowedITA No. 8/RPR/20262026 TaxPub(DT) 4196 (Raipur Bench) 24-Jun-2026 -- Section : 132 148 -- Kol-Trib -- Udit Todi v. ACIT, C.C.-4(2), Kolkata Assessee Appeal DismissedITA No. 1014/Kol/20252026 TaxPub(DT) 4195 (Kol-Trib) 24-Jun-2026 -- Section : 68 46A 144/147 147/143(3) -- Kol-Trib -- ITO, Ward-9(1), Kolkata v. Nirjhar Tie Up Pvt. Ltd. Revenue Appeal DismissedITA No. 1321/Kol/20242026 TaxPub(DT) 4194 (Kol-Trib) 24-Jun-2026 -- Section : 68 153A 148 147 -- Kol-Trib -- ACIT, Central Circle-3(2), Kolkata v. Sri Ratan Kumar Somani, Sri Ratan Kumar Somani v. ACIT, Central Circle-3(2), Kolkata Assessee Appeal DismissedITA No. 2391/Kol/2024, C.O No. 62/Kol/20252026 TaxPub(DT) 4193 (Kol-Trib) 24-Jun-2026 -- Section : 270A 250 271AAC(1) 144 -- Rkt-Trib -- Prakashbhai Khengarbhai Dodiya Prop. of Jay Kishan Traders v. ITO, Ward - 1, Surendranagar Assessee Appeal AllowedITA No. 791 & 792/RJT/20252026 TaxPub(DT) 4192 (Rkt-Trib) 24-Jun-2026 -- Section : -- Kol-Trib -- Niranjan Lal Jindal v. ITO, Ward-47(2), Kolkata Assessee Appeal Partly AllowedITA No. 991/Kol/20252026 TaxPub(DT) 4191 (Kol-Trib) 24-Jun-2026 -- Section : 148 148A(d) 148A(b) 149(1) 149(1)(b) 149(1)(a) 3 151 151(ii) 3(1) 151(i) 151(2) -- Kol-Trib -- Pradip Kumar Agarwal (HUF) v. ITO, Ward-30(1), Kolkata Assessee Appeal AllowedITA No. 108/Kol/20262026 TaxPub(DT) 4190 (Kol-Trib) 24-Jun-2026 -- Section : 148 151 151(ii) 148A(d) 148A(b) -- Kol-Trib -- DCIT, Circle-5(1), Kolkata v. M/s. PCB Enterprise Pvt. Ltd. Revenue Appeal DismissedITA Nos. 1662 & 1663/Kol/20252026 TaxPub(DT) 4189 (Kol-Trib) 24-Jun-2026 -- Section : 250 144 147 2(14) 148 249(3) 271(1)(c) -- Rkt-Trib -- Babubhai Jesangbhai Marand v. Jurisdiction AO, Income Tax Officer, Ward- 1, GandhidhamITA No. 974 & 978/Rjt/20252026 TaxPub(DT) 4188 (Rkt-Trib) 24-Jun-2026 -- Section : 143(3) 143(2) -- Chen-Trib -- ACIT, Non Corporate Circle 7(1), Chennai v. Asvini Foundations Revenue Appeal DismissedITA No. 2780/Chny/20242026 TaxPub(DT) 4187 (Chen-Trib) 24-Jun-2026 -- Section : 143(3) 54 54EC 139(4) 139(1) 250 55A 54(2) 54(1) 54/54F 55(2)(b) -- Chen-Trib -- Rathinavel Sukumar v. The Income Tax Officer, Circle 1(1), Trichy Assessee Appeal AllowedITA No. 2814/Chny/20252026 TaxPub(DT) 4186 (Chen-Trib) 24-Jun-2026 -- Section : 143(3) -- Chd-Trib -- Shri Nirmal Singh v. Income Tax Officer, Ward-2, Ambala Appeal AllowedITA No. 1260/CHANDI/20252026 TaxPub(DT) 4107 (Chd-Trib) 24-Jun-2026 -- Section : 147 69A 115BBE -- Chd-Trib -- Shri Rakesh Goyal v. Income Tax Officer, Ward-3, Panchkula Appeal AllowedITA No. 796/CHANDI/20252026 TaxPub(DT) 4106 (Chd-Trib) 24-Jun-2026 -- Section : 271(1)(c) 143(2) 143(3) -- Raipur Bench -- Renu Lata Bhatia v. The Income Tax Officer, Ward-3(1), Raipur (C.G.) Assessee Appeal AllowedITA No. 191/RPR/20262026 TaxPub(DT) 4105 (Raipur Bench) 24-Jun-2026 -- Section : 151 149(1)(a) 148 -- Raipur Bench -- Manohar Gangwani v. The Income Tax Officer, Ward-3(1), Raipur (C.G.) Assessee Appeal AllowedITA No. 838/RPR/20252026 TaxPub(DT) 4104 (Raipur Bench) 24-Jun-2026 -- Section : 41(1) 250(4) -- Raipur Bench -- Jasmeet Singh Bhasin v. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) Assessee Appeal AllowedITA No. 75/RPR/20262026 TaxPub(DT) 4103 (Raipur Bench) 24-Jun-2026 -- Section : 144 69A -- Chd-Trib -- Manoj Gupta v. ITO, Mandi Gobindgarh Assessee Appeal AllowedITA Nos. 791 & 792/Chd/20252026 TaxPub(DT) 4102 (Chd-Trib) 24-Jun-2026 -- Section : 250 147 144 139 148 148A(b) 69 69A 142(1) -- Asr-Trib -- Sh. Abdul Aziz Dar v. ITO, Ward-1, Srinagar Assessee Appeal AllowedI.T.A. No. 440/Asr/20242026 TaxPub(DT) 4101 (Asr-Trib) 24-Jun-2026 -- Section : 250 147 144 148 69A -- Asr-Trib -- Sh. Harpal Singh v. ITO, Ward-2(1), Amritsar Assessee Appeal AllowedI.T.A. No. 417/Asr/20252026 TaxPub(DT) 4100 (Asr-Trib) 24-Jun-2026 -- Section : 69A 250 147 148 115BBE 144B 147/148 -- Chd-Trib -- The ITO, Ward-5, Patiala v. Gulmohar Associates, Gulmohar Associates v. The ITO, Ward-5, Patiala Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 64/Chd/ 2025 & Cross Objection No. 32/Chd/20252026 TaxPub(DT) 4099 (Chd-Trib) 24-Jun-2026 -- Section : 250(2) 68 143(2) 142(1) -- Srt-Trib -- The ACIT, Surat v. Rajesh Manjibhai Sutariya Revenue Appeal DismissedITA No. 679/Srt/20242026 TaxPub(DT) 4098 (Srt-Trib) 24-Jun-2026 -- Section : 68 115BBE 69 133(6) 50C 68/69 -- Srt-Trib -- Hitendrasinh Chandrasinh Bakrola v. The ITO, Ward-2(3)(2), Surat Assessee Appeal AllowedITA No. 1279/Srt/20242026 TaxPub(DT) 4097 (Srt-Trib) 24-Jun-2026 -- Section : 12A 12AB(4) 80G -- Srt-Trib -- Gulam Arif Will Waqf v. The CIT(E), Ahmedabad Assessee Appeal AllowedITA No. 797/Srt/20252026 TaxPub(DT) 4096 (Srt-Trib) 24-Jun-2026 -- Section : 143 139(1) 43B 36(1)(va) 143(1) -- Srt-Trib -- Lokendra Kumar Singh v. Deputy Commissioner of Income Tax, Circle-2(1)(1), Surat Assessee Appeal DismissedI.T.A. No. 776/Srt/20242026 TaxPub(DT) 4095 (Srt-Trib) 24-Jun-2026 -- Section : -263 263 270(1)(c) 270A 147 144 144B 68 271(1)(c) 275 246 253 -- Srt-Trib -- Alpesh Umeshchandra Jariwala v. Income Tax Officer, Ward-1(2)(1), Surat Assessee Appeal AllowedITA No. 816/Srt/20252026 TaxPub(DT) 4094 (Srt-Trib) 24-Jun-2026 -- Section : 37 143(3) 43B 37(1) -- Srt-Trib -- Deputy Commissioner of Income Tax, Central Circle-4, Surat v. M/s. ABS Exports Revenue Appeal DismissedI.T.A. No. 165/Srt/20252026 TaxPub(DT) 4093 (Srt-Trib) 24-Jun-2026 -- Section : 148 -- Srt-Trib -- Parshottam Jodhabhai Jethava v. Income Tax Officer, Ward-1(2)(6), Surat Assessee Appeal Partly AllowedITA No. 742/Srt/20252026 TaxPub(DT) 4092 (Srt-Trib) 24-Jun-2026 -- Section : 250 272A(1)(d) 142(1) 143(2) 143(3) 272((1)(d) 144 -- Mum-Trib -- Jitendra Chandralal Navlani v. Deputy Commissioner of Income Tax, Central Circle - 6(4), Mumbai Assessee Appeal AllowedITA No. 8076/Mum./20252026 TaxPub(DT) 4091 (Mum-Trib) 24-Jun-2026 -- Section : 250 271(1)(b) 271A 271(1)(c) 249 -- Mum-Trib -- Femina Concept Marketing & Retail Trading (Textiles) Co. (P) Ltd. v. Income Tax Officer, Ward – 5(1)(1), Mumbai Assessee Appeal AllowedITA Nos. 8080 to 8082/Mum./20252026 TaxPub(DT) 4090 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144 144B 23(1-A) 45(5) 10(37) 23(1A) 23(2) 28 148A -- Mum-Trib -- Uganti Yadav v. Income Tax Officer, Ward – 28(3)(1), Navi Mumbai Assessee Appeal AllowedITA No. 209/Mum./20262026 TaxPub(DT) 4089 (Mum-Trib) 24-Jun-2026 -- Section : 12AB 80G(5) -- Nag-Trib -- Nationnext Foundation v. CIT (Exemption), Pune Assessee Appeal AllowedITA Nos. 309 & 310/NAG/20252026 TaxPub(DT) 4088 (Nag-Trib) 24-Jun-2026 -- Section : 250 148 35(1)(ii) 69C 234B 143(3) 147 132 139(1) 143(2) 68 35(i)(ii) 153A 260 -- Nag-Trib -- Ashokkumar Gokulchand Sananda v. ACIT, Akola Assessee Appeal Partly AllowedITA No. 427/NAG/20242026 TaxPub(DT) 4087 (Nag-Trib) 24-Jun-2026 -- Section : 250 143(3) 69A 143(1) -- Rkt-Trib -- Rajeshkumar Lakhubhai Dangar v. The ITO, IT Office, Ward 2(1)(1), Rajkot Assessee Appeal AllowedITA No. 853/RJT/20242026 TaxPub(DT) 4084 (Rkt-Trib) 24-Jun-2026 -- Section : 147 148 68 115BB(e) 151 148A(b) 148(A)(b) -- Kol-Trib -- ITO, Kolkata v. Nagarjuna Seeds & Agro Chemicals Pvt. Ltd., Nagarjuna seeds & Agro Chemicals Pvt. Ltd. v. ITO, Kolkata Revenue Appeal DismissedITA No. 1028/Kol/2025 & Co 54/Kol/20252026 TaxPub(DT) 4083 (Kol-Trib) 24-Jun-2026 -- Section : 250 147 68 10(38) 143(1) 148 143(2) 10(23C) -- Rkt-Trib -- Popat Rameshkumar J (HUF) v. Income Tax Officer 1(3), Jamnagar Assessee Appeal AllowedITA No. 614/RJT/20252026 TaxPub(DT) 4082 (Rkt-Trib) 24-Jun-2026 -- Section : 147 148 143(2) 142(1) 69A/68 69C 148A 148A(b) 148A(a) 148A(d) 149 I48A 151 14 -- Chen-Trib -- Kalpati Ramachandran Venkata Ramani v. ITO, Corporate Ward -6(2), Chennai Assessee Appeal AllowedITA No. 2469/Chny/20252026 TaxPub(DT) 4081 (Chen-Trib) 24-Jun-2026 -- Section : 271(1)(c) 143(3) 250 -- Mum-Trib -- M/s. Spykar Lifestyles Pvt. Ltd. v. Deputy Commissioner of Income Tax 8(2)(2), Mumbai Assessee Appeal Partly AllowedITA No. 128/MUM/20262026 TaxPub(DT) 4080 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144 144B 139(1) 148 270A(9)(a) 56 57 135A 148A 151A -- Mum-Trib -- Arvind Shankarlal Bhansushali v. Income Tax Officer, Navi Mumbai Assessee Appeal AllowedITA No. 7408/Mum/20252026 TaxPub(DT) 4079 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144B 148A(b) 148A(d) 142(1) 133(6) 68 234B 151 151(ii) -- Mum-Trib -- Mathew Julius Menezes v. ITO, Ward -17(2)(1), Mumbai Assessee Appeal AllowedITA No. 7135/Mum/20252026 TaxPub(DT) 4078 (Mum-Trib) 24-Jun-2026 -- Section : -- Chen-Trib -- T V Sundram Iyengar & Sons Private Limited v. DCIT, Corporate Circle -2, Madurai Assessee Appeal DismissedITA No. 1575/Chny/20172026 TaxPub(DT) 4077 (Chen-Trib)