Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 09-Apr-2026 -- Section : 69A 143(3) 153A 271(1)(c) -- Chd-Trib -- Smt. Renu Aggarwal v. ACIT/DCIT (Central Circle), PatialaITA Nos. 1306 & 714/CHANDI/20252026 TaxPub(DT) 1191 (Chd-Trib) 09-Apr-2026 -- Section : 12A 80G -- Chd-Trib -- Pooja Foundation v. CIT (Exemptions), Chandigarh Appeal AllowedITA Nos. 1712 & 1713/CHANDI/20252026 TaxPub(DT) 1190 (Chd-Trib) 09-Apr-2026 -- Section : 143(3) 69A -- Chd-Trib -- Shri Rakesh Kumar Vohra v. DCIT (Central Circle-2), Chandigarh Appeal Partly AllowedITA No. 1015/CHANDI/20252026 TaxPub(DT) 1189 (Chd-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Bhagwan Traders v. ITO, Ward-3(4), Saharsha Assessee Appeal Partly AllowedITA No. 538/PAT/20252026 TaxPub(DT) 1188 (Pat-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Tarouna Cold Storage Pvt. Ltd. v. ITO, Ward-3(1), Purnea Assessee Appeal Partly AllowedITA No. 539/PAT/20252026 TaxPub(DT) 1187 (Pat-Trib) 09-Apr-2026 -- Section : -- Ctk-Trib -- Charinangal Service Co-operative Society v. ITO, Ward-Jajpur, Jajpur Assessee Appeal Partly AllowedITA No. 692/CTK/20252026 TaxPub(DT) 1186 (Ctk-Trib) 09-Apr-2026 -- Section : 148 148A 147 148A(b) 148(b) 148A(d) -- Ctk-Trib -- Arpita Jena v. ITO, Ward-3(1), Bhubaneswar Assessee Appeal AllowedITA No. 585/CTK/20252026 TaxPub(DT) 1185 (Ctk-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Shiv Kumar v. DC/AC, Circle-4, Patna Assessee Appeal Partly AllowedITA No. 535, 536 & 537/PAT/20252026 TaxPub(DT) 1184 (Pat-Trib) 09-Apr-2026 -- Section : 250 143(3) -- Del-Trib -- Abhik Finance Pvt. Ltd. v. DCIT, Central Circle-1(2), New Delhi Assessee Appeal DismissedITA No. 3723/Del/20242026 TaxPub(DT) 1183 (Del-Trib) 09-Apr-2026 -- Section : 250 133(6) 131 147 -- Ahd-Trib -- Dhwani Jayeshkumar Patel v. ITO, Ward-4(1)(2), Vadodara Assessee Appeal AllowedITA No. 1757/Ahd/20252026 TaxPub(DT) 1182 (Ahd-Trib) 09-Apr-2026 -- Section : 271B 143(3) 44AB 274 273B -- Chen-Trib -- Sahana Jewellery Exports Private Limited v. ITO, Corporate Ward -3, Coimbatore Assessee Appeal AllowedITA No. 3474/Chny/20252026 TaxPub(DT) 1181 (Chen-Trib) 09-Apr-2026 -- Section : 143(3) 144B 40(a)(ia) 37 48 -- Chen-Trib -- S. Rajasekaran v. Deputy Commissioner of Income-tax, Non-Corporate Circle -7(1), Chennai Assessee Appeal Partly AllowedITA No. 2821/Chny/20252026 TaxPub(DT) 1180 (Chen-Trib) 09-Apr-2026 -- Section : 80G(5) 12A -- Chd-Trib -- Thakur Satyanarayan Kapuria Mandir Nyas v. CIT (Exemptions), Chandigarh Assessee Appeal AllowedITA No. 137/CHD/20252026 TaxPub(DT) 1179 (Chd-Trib) 09-Apr-2026 -- Section : 23(1) 143(3) 132(1) 153A 143(2) -- Chd-Trib -- Raman Goyal v. DCIT, Central Circle-1, Chandigarh Appeal AllowedITA Nos. 40, 35 & 36/CHD/20252026 TaxPub(DT) 1178 (Chd-Trib) 09-Apr-2026 -- Section : 159(2) 2(14) 2(14)(iii) -- Chd-Trib -- Shri Shankar Lal S/o Shri Bastiram, Through L/H Smt. Sudershana Devi v. ITO, Ward-4, Panchkula Assessee Appeal AllowedITA No. 1234/CHD/20252026 TaxPub(DT) 1177 (Chd-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 80P 80P(2)(d) 250(6) -- Pune-Trib -- Junnar Taluka Prathamik Shikshak Sahakari Patsanstha v. PNE-W-59(1), Pune Assessee Appeal AllowedITA No. 1659/PUN/20252026 TaxPub(DT) 1176 (Pune-Trib) 09-Apr-2026 -- Section : 250 143(1) 90 139(1) 143(1)(a) -- Pune-Trib -- Rohan Atul Khadilkar v. Income Tax Officer, Ward-13(1), Pune Assessee Appeal AllowedITA No. 1200/PUN/20242026 TaxPub(DT) 1175 (Pune-Trib) 09-Apr-2026 -- Section : 250(6) 194A 133A 2(28A) 45I(bb) 201(1) 201(1A) -- Luck-Trib -- M/s. Motor & General Sales Ltd. v. Income Tax Officer (TDS)-II, Commissioner of Income Tax (Appeals-II), Kanpur Assessee Appeal Partly AllowedITA No. 136/LKW/20202026 TaxPub(DT) 1174 (Luck-Trib) 09-Apr-2026 -- Section : 69C 143(1) 132 132(4) 153A 143(3) 68 133 90 131 10 -- Mum-Trib -- DCIT-CC3(2), Central Range-3, Mumbai v. Mangalkalash Trading (P) Ltd. Revenue Appeal AllowedITA No. 576/MUM/20192026 TaxPub(DT) 1173 (Mum-Trib) 09-Apr-2026 -- Section : 250 44AD 253 -- Bang-Trib -- Smt. Nafeeja Bi v. ITO, Ward - 1, Shivamogga Assessee Appeal Partly AllowedITA No. 2323/Bang/20252026 TaxPub(DT) 1172 (Bang-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 143(1) 12A -- Pune-Trib -- Tarachand Gupta Foundation v. Income Tax Officer, Exemption Ward-1(1), Nashik Assessee Appeal AllowedITA No. 2539/PUN/20252026 TaxPub(DT) 1171 (Pune-Trib) 09-Apr-2026 -- Section : 148 68 147 142(1) 139 234A 271F 271(1)(c) 143(1) 147/151 151(1) -- Chd-Trib -- Shri Pawan Garg v. ITO, Ward 5(5), Chandigarh Assessee Appeal AllowedITA No. 1218/CHD/20242026 TaxPub(DT) 1170 (Chd-Trib) 09-Apr-2026 -- Section : 147 148 69A 147/148 -- Chen-Trib -- Aryan Share & Stock Brokers Ltd. v. ITO, Corporate Ward-1(1), Chennai Assessee Appeal AllowedITA No. 2756/Chny/20252026 TaxPub(DT) 1169 (Chen-Trib) 09-Apr-2026 -- Section : 250 147 144B 271(1)(c) 69A 148 250(6) -- Pune-Trib -- Bhaskar Rajaram Thorat v. ITO, Ward-2(1), Nashik Assessee Appeal AllowedI.T.A. Nos. 2300 & 2302/PUN/20252026 TaxPub(DT) 1168 (Pune-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 271AAC(1) 69A 250(6) -- Pune-Trib -- Dhananjay Vasantrao Deshmukh (HUF) v. ITO, Ward-1(5), Aurangabad Assessee Appeal AllowedI.T.A. No. 2343 & 2344/PUN/20252026 TaxPub(DT) 1167 (Pune-Trib) 09-Apr-2026 -- Section : 147 144C 194-IA 148A 143(2) -- Bang-Trib -- Shri Kandavara Abdul Basheer v. Income Tax Officer, International Tax Ward, Mangalore Assessee Appeal AllowedITA No. 2249/Bang/20252026 TaxPub(DT) 1166 (Bang-Trib) 09-Apr-2026 -- Section : 147/144 -- Kol-Trib -- Adarsha Samaj Kalyan Samittee v. Income Tax Officer Assessee Appeal Partly AllowedI.T.A. No. 332/GTY/20252026 TaxPub(DT) 1165 (Kol-Trib) 09-Apr-2026 -- Section : 153C 143(2) 142(1) 153A -- Bang-Trib -- Deputy Commissioner of Income Tax, Central Circle – 1(4), Bangalore v. M/s. Davanam Constructions Pvt. Ltd. Revenue Appeal DismissedITA Nos. 2101 to 2103/Bang/20252026 TaxPub(DT) 1164 (Bang-Trib) 09-Apr-2026 -- Section : -- Bang-Trib -- M/s. Nam Estates Pvt. Ltd. (Presently known as Embassy Developments Ltd.) v. The Assistant Commissioner of Income Tax, Circle – 5(1)(1), Bangalore Assessee Appeal DismissedITA No. 2257/Bang/20252026 TaxPub(DT) 1163 (Bang-Trib) 09-Apr-2026 -- 2026 TaxPub(CL) 171 (SC) North Eastern Development Finance Corporation Ltd. (NEDFI) v. L. Doulo Builders & Suppliers Co. (P.) Ltd. , SC, , Civil Appeal No. 6492 of 2024, 2025-12-16 09-Apr-2026 -- 2026 TaxPub(CL) 163 (SAFEMA - New Del) P. Senthil Kumar v. Deputy Director, Directorate of Enforcement, Chennai , SAFEMA - New Del, , FPA-PMLA-2344, 2345, 2347, 2348, 2349, 2350, 2351, 2352, 2353, 2354, 2355, 2356 and 2357/CHN/2018, 2025-10-29 09-Apr-2026 -- 2026 TaxPub(CL) 157 (NCLAT- New Del) Redpro Construction (P.) Ltd. v. Skyline Infratech (P.) Ltd. , NCLAT- New Del, , Comp. APP. (AT) (Ins) No. 1630 of 2023, I.A. No. 5889 of 2023, 2025-11-21 09-Apr-2026 -- 2025 TaxPub(CL) 935 (NCLT- Kol) REC Ltd. v. Hiranmaye Energy Ltd. , NCLT- Kol, , I.A. (IB) No. 1020/KB of 2022, I.A. (IB) No. 828/KB of 2023, CP (IB) No. 138/KB of 2021, 2024-01-02 09-Apr-2026 -- 2025 TaxPub(CL) 758 (NCLT- Kol) State Bank of India v. Nikunj Bothra , NCLT- Kol, , C.P. (IB) No. 262 (KB) of 2022, 2025-01-07 09-Apr-2026 -- 2025 TaxPub(CL) 753 (NCLT- Ahd) Comet Performance Chemicals (P.) Ltd. v. Aarvee Denims & Exports Ltd. , NCLT- Ahd, , CP (IB) No. 275 (Ahm) of 2023, 2024-07-02 09-Apr-2026 -- 2025 TaxPub(CL) 750 (NCLT- New Del) Acute Daily Media (P.) Ltd. v. Sharp Eye Advertising (P.) Ltd. , NCLT- New Del, , Company Petition (IB) No. 50 (PB) of 2021, I.A. Nos. 3602 of 2022 and 461 of 2024, Inv. Pett. No. 36 of 2022, 2024-06-12 09-Apr-2026 -- 2025 TaxPub(CL) 648 (NCLT- Mum) Vantage Point Asset Management Pte. Ltd. v. Ashish Arjunkumar Rathi , NCLT- Mum, , I.A. Nos. 2794, 3336, 3399 of 2023, 3286, 3654 of 2024, IVN. P. Nos. 40 & 41 of 2024, C.P. (IB) No. 893 (MB) of 2021, 2024-08-13 09-Apr-2026 -- 2025 TaxPub(CL) 482 (NCLT- Mum) Union Bank of India v. Spark Green Energy (Satara) Ltd. , NCLT- Mum, , IA Nos. 1626 & 3067 of 2024, CP (IB) 4260 (MB) of 2018, 2024-11-26 09-Apr-2026 -- 2025 TaxPub(CL) 478 (NCLT- New Del) State Bank of India v. Sanjay Jain , NCLT- New Del, , IB No. 561 (ND) of 2022, IA No. 80 of 2023, 2024-02-26 09-Apr-2026 -- 2025 TaxPub(CL) 477 (NCLT- JP) State Bank of India v. Hemant Bohra , NCLT- JP, , IA No. 232 (JPR) of 2021, CP No. (IB)-19/95(1) (JPR) of 2021, 2024-03-28 09-Apr-2026 -- 2025 TaxPub(CL) 466 (Karn-HC) Manyata Reallty v. Registrar , Karn-HC, , Writ Petition Nos. 26977, 27032 & 27346 of 2023 (GM - RES), 2024-03-06 09-Apr-2026 -- 2025 TaxPub(CL) 464 (NCLT- Kol) Indian Bank v. Methil Sashi Kumar Nair , NCLT- Kol, , C.P. (IB) No. 239 (KB) of 2023, I.A. (IB) No. 429 (KB) of 2024, 2024-12-20 09-Apr-2026 -- 2026 TaxPub(CL) 134 (IBBI) Kollupalli Swaroop (RV), In re , IBBI, , IBBI/VALUATION/DISC./31/2025, 2025-11-27 07-Apr-2026 -- Section : 143(2) 92A(2)(a) 92BA 92CA 40A 40A(2) 92BA(i) 40A(2)(a) 142(1) 129 14A 8(2)(iii -- Pune-Trib -- ITO v. Vikram Tea Processing (P) Ltd. Revenue Appeal DismissedIT Appeal Nos. 2285 (Pun) of 2024 and 2285 (Pun) of 20242025 TaxPub(DT) 7577 (Pune-Trib) 07-Apr-2026 -- Section : 44AB 139(1) 92-E 119 234A 119(2) 10 12A 33AB 35D 50B 80-1B 92F 115JC 5A 92E -- Guj-HC -- Income Tax Bar Association v. UOI Petition DisposedR/Special Civil Application Nos. 13533, 13582 and 13589 of 20252025 TaxPub(DT) 7576 (Guj-HC) 07-Apr-2026 -- Section : 143(3) 115BBE 69C 234B 139 133A 143(2) 69A 127 68 69A/69B 133A/131 271AAC 244 -- Jp-Trib -- Hiralal Vijawat v. ACIT/DCIT Assessee Appeal AllowedIT Appeal No. 614 (JP) of 20252025 TaxPub(DT) 7575 (Jp-Trib) 07-Apr-2026 -- Section : 9(1)(vii) 139(1) 9(1)(vi) -- Del-Trib -- Forcepoint International Technology Ltd. v. ACIT Assessee Appeal AllowedIT Appeal No. 976 (Delhi) of 20232025 TaxPub(DT) 7570 (Del-Trib) 07-Apr-2026 -- Section : 143(3) 68 133(6) 142(1) 115BBE 6869 43(5) 69A 69C 139 44AB -- Jp-Trib -- Dinesh Kumar Tak v. ITO Assessee Appeal Partly AllowedIT Appeal No. 981 (JP) of 20252025 TaxPub(DT) 7569 (Jp-Trib) 07-Apr-2026 -- Section : 143(2) 142(1) 57 92CA -- Mum-Trib -- Dy. CIT v. Mahindra Homes (P) Ltd. Revenue Appeal AllowedIT Appeal No. 1212 (Mum.) of 20252025 TaxPub(DT) 7567 (Mum-Trib) 07-Apr-2026 -- Section : 250 801A(4) 80IA(4) 80IA(4)(i) 2(12) 7(1) 80-IA(4) -- Mum-Trib -- Dy. CIT v. Gateway Distriparks Ltd. Revenue Appeal DismissedIT Appeal Nos. 3815 and 3816 (Mum.) of 20252025 TaxPub(DT) 7564 (Mum-Trib) 07-Apr-2026 -- Section : 80IA 133(6) 92BA 80IA(8) 80IA(6) 92F(ii) 92CA(3) 92CA(1) 92CA(2) 92D(3) 14A 115 -- Mum-Trib -- Dy. CIT v. Aarti Industries Ltd. Appeal DismissedIT Appeal No. 4869 (Mum) of 20232025 TaxPub(DT) 7563 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 147 10A/10AA 10AA 35(1)(ii) 144C(3) 148 10AA(4) 2 10AA(2) 80-1A 154 92C -- Mum-Trib -- Dy. CIT v. 63 Moons Technologies Ltd. Revenue Appeal DismissedIT Appeal Nos. 2110 to 2112 (Mum) of 20252025 TaxPub(DT) 7562 (Mum-Trib) 07-Apr-2026 -- Section : 482 226(4) 132 132(3) 281B 102 44 136 293 132B 5(1) 8(3)(a) 45 71 8(8) 2(24 -- Del-HC -- Asstt. CIT v. State Petition DisposedCrl. M.C. 2198 of 20182025 TaxPub(DT) 7557 (Del-HC) 07-Apr-2026 -- Section : 143(3) 14A 115JB 14A(2) -- Mum-Trib -- ACIT v. Cyquator Media Services (P) Ltd. Revenue Appeal DismissedITA No. 4048/Mum/20252025 TaxPub(DT) 5726 (Mum-Trib) 07-Apr-2026 -- Section : 36(1)(iii) -- Mum-Trib -- ACIT v. Thirumalai Chemicals Ltd. Revenue Appeal DismissedITA No. 5029/MUM/2024 and ITA No. 5032/MUM/20242025 TaxPub(DT) 5725 (Mum-Trib) 07-Apr-2026 -- Section : 250 143(3) 147 40(a)(ia) 201 201(1A) 271C 40(a)(i) 195 -- Mum-Trib -- ACIT v. Hari Krishna Exports (P) Ltd.ITA No. 3618/Mum/2025 and C.O. No. 167/Mum/2025 (Arising out of ITA No. 3618/Mum/2025)2025 TaxPub(DT) 5724 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 144C 148 143(2) -- Guj-HC -- VR Bharat (P) Ltd. v. National Faceless Assessment Centre & Anr.R/Special Civil Application No. 10896 of 20222025 TaxPub(DT) 5634 (Guj-HC) 07-Apr-2026 -- Section : 115BAB 139(1) 143(1) (1) 338 80-ID 10AA 32 33AB 35 35CCC 80JJAA 72A 92BA 92F -- Raipur Bench -- Vivrn Foods (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 364/RPR/20252025 TaxPub(DT) 5632 (Raipur Bench) 07-Apr-2026 -- Section : 147/148 35(1) 35(1)(ii) 35(1)(II) 143(3) 148 12A -- Chd-Trib -- Vardhman Polytex Ltd. v. ACIT Assessee Appeal DismissedITA No. 542/CHD/20112025 TaxPub(DT) 5621 (Chd-Trib) 07-Apr-2026 -- Section : 153D -- Raipur Bench -- Tulika Kedia v. Asstt. CIT Assessee Appeal AllowedITA Nos. 143, 144, 145 & 146/RPR/20252025 TaxPub(DT) 5612 (Raipur Bench) 07-Apr-2026 -- Section : 40(a)(ii) 143(2) -- Del-Trib -- Trustworthy Gems & Jewellery (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1282/Del/20182025 TaxPub(DT) 5611 (Del-Trib) 07-Apr-2026 -- Section : 12AA 92(3) 12AA? 11 2(15) -- Mad-HC -- DIT (E) v. Trinity Educational Trust In Favour of AssesseeTCA No. 582 of 20132025 TaxPub(DT) 5609 (Mad-HC) 07-Apr-2026 -- Section : 143(1) 43B 250 143(1)(a) 154 -- Del-Trib -- Tirlok Chand Sharma v. DCIT Assessee Appeal AllowedITA No. 6136/DEL/20242025 TaxPub(DT) 5606 (Del-Trib) 07-Apr-2026 -- Section : 40(a)(i) 195 201 143(3) -- Bom-HC -- Jt. CIT v. Tumkur Minerals (P) Ltd. Revenue Appeal DismissedTax Appeal No. 26 of 20242025 TaxPub(DT) 5598 (Bom-HC) 07-Apr-2026 -- Section : 53A 143(3) 147/148 2(47) 271(1)(c) -- Chd-Trib -- ITO v. Deyem Industry Nalagarh Revenue Appeal DismissedITA No. 708/Chd/20232025 TaxPub(DT) 5596 (Chd-Trib) 07-Apr-2026 -- Section : 90/91 143(1)/154 295 91 139(1) -- Del-Trib -- ITO v. Fashion Factory Revenue Appeal DismissedITA No. 4974/DEL/20242025 TaxPub(DT) 5595 (Del-Trib) 07-Apr-2026 -- Section : 80G 80G(5)(i) 10(23C) 80G(5)(vi) 11(1)(a) 11(4)(a) -- Mad-HC -- CIT v. P.S. Ramasamy Telugu Minority Educational & Charitable Trust Appeal DismissedTCA No. 324 of 20112025 TaxPub(DT) 5590 (Mad-HC) 07-Apr-2026 -- Section : 250 143(3) 144(B) -- Karn-HC -- Suresh Kumar Paruchuri v. CIT(A) Petition AllowedWrit Petition No. 103507 of 2025 (T-IT)2025 TaxPub(DT) 5577 (Karn-HC) 07-Apr-2026 -- Section : 12(A) 11 11(2) 143(1)(a) 119(2) 19(2)(b) 119(2)(b) 139(4) -- MP-HC -- St. Tomas Education & Welfare Society v. Revenue Department & Ors. Petition DisposedWrit Petition No. 19747 of 20222025 TaxPub(DT) 5574 (MP-HC) 07-Apr-2026 -- Section : 153A 153A(1)(b) 143(2) 133A 153A(1)(a) 14392) 391 143(3) -- Del-Trib -- SRS Buildcon (P) Ltd. v. DCIT Appeal AllowedITA Nos. 3621, 3622, 3623, 3624, 3625, 3626/Del/2018 and ITA No. 3635/Del/20182025 TaxPub(DT) 5572 (Del-Trib) 07-Apr-2026 -- Section : 143 144 156 238 5(1) 7 31 33 -- Bom-HC -- Smaaash Entertainment (P) Ltd. v. Asstt. CITWrit Petition No. 3272 of 20242025 TaxPub(DT) 5568 (Bom-HC) 07-Apr-2026 -- Section : 271(1)(c) 250 246 -- Hyd-Trib -- Sitarama Rao v. ACIT Assessee Appeal AllowedITA No. 1368/Hyd/2024 to 1373/Hyd/2024 and 1375/Hyd/20242025 TaxPub(DT) 5567 (Hyd-Trib) 07-Apr-2026 -- Section : 154 80C -- Chd-Trib -- Sahil Jain v. ITO Appeal Partly AllowedITA No. 1243/Chandi/20242025 TaxPub(DT) 5561 (Chd-Trib) 07-Apr-2026 -- Section : 50C 50C(2) 16A 23A 24 35 55A 250(4) -- Raipur Bench -- Ram Bhuvan Yadav v. Dy. CIT Assessee Appeal AllowedITA No. 325/RPR/20252025 TaxPub(DT) 5560 (Raipur Bench) 07-Apr-2026 -- Section : 147 144C(13) 144C(5) 56(2)(x) 144C(1) 6 139 148A(b) 148A(d) 143(2) 43CA -- Pune-Trib -- Gurudev Chandrashekhar Karanth v. ITD Assessee Appeal Partly AllowedITA No. 147/PUN/20252025 TaxPub(DT) 5557 (Pune-Trib) 07-Apr-2026 -- Section : 80G(5) 12A 80G(5)(ii) -- Ahd-Trib -- Shree Loheshwar Mahadev Trust v. CIT(E) Assessee Appeal AllowedITA No. 472/AHD/20252025 TaxPub(DT) 5555 (Ahd-Trib) 07-Apr-2026 -- Section : 143(3) 44ADA 44AA(1) 40(b) 10(2) 23(5) -- Del-Trib -- Ranu Gupta v. ACIT Assessee Appeal AllowedITA No. 2224/Del/20252025 TaxPub(DT) 5551 (Del-Trib) 07-Apr-2026 -- Section : 250 143(3) 147 148 44AB 68 69A -- Asr-Trib -- Dharmendra Narula v. ITO Assessee Appeal Partly AllowedITA No. 512/Asr/20242025 TaxPub(DT) 5548 (Asr-Trib) 07-Apr-2026 -- Section : 143(3) 41(1) -- Del-Trib -- Umkal Healthcare (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 2874/Del/20192025 TaxPub(DT) 5547 (Del-Trib) 07-Apr-2026 -- Section : 80G 80G(5)(iv) 2(15) 13(1)(c) -- Hyd-Trib -- Research in Environment Education & Development Society v. ITO Assessee Appeal AllowedITA No. 93/Hyd/20252025 TaxPub(DT) 5545 (Hyd-Trib) 07-Apr-2026 -- Section : 147 144 50C 139 148 144C(1) -- Hyd-Trib -- Shamsu Ul Zoha Jermain v. ITO Assessee Appeal AllowedITA No. 1125/Hyd/20242025 TaxPub(DT) 5544 (Hyd-Trib) 07-Apr-2026 -- Section : 250 143(1) 143(1)(a) 6 90 -- Pune-Trib -- Yogesh Hanumantrao Joshi v. Dy. CIT Assessee Appeal AllowedITA No. 956/PUN/20252025 TaxPub(DT) 5534 (Pune-Trib) 07-Apr-2026 -- Section : 250 143(3) 271(1)(c) -- Rkt-Trib -- Sanjaykumar Vallabhbhai Pan (HUF) v. ITO Assessee Appeal AllowedITA No. 958/RJT/20242025 TaxPub(DT) 5530 (Rkt-Trib) 07-Apr-2026 -- Section : 250 143(1) 43B 40(a)(ia) 143(1)(a) 201(1) 194A -- Rkt-Trib -- Polo Plus Containers v. DCIT Assessee Appeal AllowedITA No. 436 and 437/RJT/20232025 TaxPub(DT) 5520 (Rkt-Trib) 07-Apr-2026 -- Section : 69A 148 147 54F 115BBE 271AAC 143(2) 142(1) -- Raipur Bench -- Neelam Mandhani v. ITO Assessee Appeal AllowedITA No. 303/RPR/20252025 TaxPub(DT) 5516 (Raipur Bench) 07-Apr-2026 -- Section : 250 143(1) 80P 80AC(ii) 139(1) 143(1)(a) -- Pune-Trib -- Narhari Maharaj Majoor Sahakari Sanstha Ltd. v. ITO Assessee Appeal AllowedITA No. 1458/PUN/20252025 TaxPub(DT) 5515 (Pune-Trib) 07-Apr-2026 -- Section : 143(3) 147 148 68 -- Chd-Trib -- Nalagarh Chemicals (P) Ltd. v. ITO Appeal DismissedITA No. 330/CHANDI/20242025 TaxPub(DT) 5513 (Chd-Trib) 07-Apr-2026 -- Section : 143(3) 68 115BBE 133A 245(D)(4) -- Chd-Trib -- Lalit Kumar v. DCITITA No. 685/Chandi/2024, ITA No. 686/Chandi/2024, CO No. 28/Chandi/2024 (In ITA No. 685/Chandi/2024), CO No. 29/Chandi/2024 (In ITA No. 686/Chandi/2024)2025 TaxPub(DT) 5505 (Chd-Trib) 07-Apr-2026 -- Section : 159 143(1) 154 244A 264 119 -- Guj-HC -- Kusumben Kishorkumar Rana v. ITOR/Special Civil Application No. 13041 of 20242025 TaxPub(DT) 5504 (Guj-HC) 07-Apr-2026 -- Section : 250 143(3) 14A 144 139(1) 115JB -- Mum-Trib -- Jt. CIT v. Gateway Distriparks Ltd. Revenue Appeal DismissedITA No. 2432/Mum/20252025 TaxPub(DT) 5499 (Mum-Trib) 07-Apr-2026 -- Section : 80G(5) 2(15) 80G(5)(ii) 80G(5B) -- Srt-Trib -- Jay Bhawani Mandhani Charitable Trust v. CIT(E) Assessee Appeal AllowedITA No. 155/SRT/20252025 TaxPub(DT) 5495 (Srt-Trib) 07-Apr-2026 -- Section : 143(2) 68 145(3) 68/69A -- Del-Trib -- ITO v. Anil Kumar Bhakkar Revenue Appeal DismissedITA No. 4769/DEL/20242025 TaxPub(DT) 5490 (Del-Trib) 07-Apr-2026 -- Section : 250 54B 254 -- Srt-Trib -- Ibrahim Yakub Doba v. ITO Assessee Appeal AllowedITA No. 337/SRT/20242025 TaxPub(DT) 5487 (Srt-Trib) 07-Apr-2026 -- Section : 250 271D 271DA 132 153A 143(3) 269ST 249 -- Kol-Trib -- Gurupada Maji v. Addl. CIT Assessee Appeal AllowedITA Nos. 376, 391, 392 and 393/KOL/20252025 TaxPub(DT) 5482 (Kol-Trib) 07-Apr-2026 -- Section : 143(3) 153A(1)(b) 153D -- Del-Trib -- Ess Aar Corporate Services (P) Ltd. v. ACIT Assessee Appeal AllowedITA Nos. 2901 to 2905/Del/20242025 TaxPub(DT) 5475 (Del-Trib) 07-Apr-2026 -- Section : 92CA(3) 144C(5) -- Del-Trib -- Eli Lilly & Company (India) (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 3500/Del/20242025 TaxPub(DT) 5474 (Del-Trib) 07-Apr-2026 -- Section : 143(3)of 68 -- Chd-Trib -- DCIT v. Gautam Malhotra Appeal DismissedITA No. 677/CHANDI/20242025 TaxPub(DT) 5462 (Chd-Trib) 07-Apr-2026 -- Section : 143(3) 147 145(3) -- Chd-Trib -- DCIT v. Paramount Impex Appeal DismissedITA No. 642/CHANDI/20242025 TaxPub(DT) 5461 (Chd-Trib) 07-Apr-2026 -- Section : 264 143(1) 254 -- Cal-HC -- Crown Electromechanical (P) Ltd. v. Pr. CITWPO No. 343 of 20252025 TaxPub(DT) 5459 (Cal-HC) 07-Apr-2026 -- Section : 80-IA 80HHC 80-IA(9) 80-IA(5) -- Mad-HC -- CIT v. Eid Parry (India) Ltd. Appeal DisposedTCA No. 47 of 20122025 TaxPub(DT) 5458 (Mad-HC) 07-Apr-2026 -- Section : 250 143(3) 143(2) 144C(3) 1&2 -- Del-Trib -- Asstt. CIT v. Italian Thai Development Public Co. Appeal DismissedITA Nos. 2870 to 2873/DEL/20242025 TaxPub(DT) 5448 (Del-Trib) 07-Apr-2026 -- Section : 253 143(3) 246A 80P 38(2) 37 250 249(3) 251(1)(a) 251(2) 250(6) -- Ind-Trib -- Shree Rajendra Suri Sah Sakh Santha Myd v. ITO Assessee Appeal AllowedITA No. 786/Ind/20242025 TaxPub(DT) 5419 (Ind-Trib) 07-Apr-2026 -- Section : 11 143(1) 12A 139(1) -- Ahd-Trib -- Shree Bhakt Samaj Vikas Education Trust v. Asstt. CIT(E) Assessee Appeal AllowedITA No. 775/Ahd/20252025 TaxPub(DT) 5417 (Ahd-Trib) 07-Apr-2026 -- Section : 250 147 144B 148 139(1) 143(2) 133A 143(3) 68 -- Pune-Trib -- Sharad Shivnarayan Kasat v. DCIT Assessee Appeal DismissedITA No. 1273/PUN/20242025 TaxPub(DT) 5412 (Pune-Trib) 07-Apr-2026 -- Section : 147 144 69A 69C 68 115BBE 148 271AAC(1) 270A 272A(1)(d) 144B 271(1)(c) 156 -- Jp-Trib -- Maneesh Joshi v. ITO Assessee Appeal AllowedITA No. 613/JPR/20252025 TaxPub(DT) 5406 (Jp-Trib) 07-Apr-2026 -- Section : 148 148(2) 133(6) 147 144 69 250 149(1)(b) 292BB 133(6)/131 -- Del-Trib -- Varun Gupta v. ITO Assessee Appeal Partly AllowedITA No. 1215/DEL/20242025 TaxPub(DT) 5403 (Del-Trib) 07-Apr-2026 -- Section : 69A 148 -- Bang-Trib -- Ram Kumar Tallah v. ITO Allowed PetitionITA No. 686/Bang/2025 and SP No. 42/Bang/2025 (in ITA No. 686/Bang/2025)2025 TaxPub(DT) 5401 (Bang-Trib) 07-Apr-2026 -- Section : 250 154 161(1) 143(1) -- Pune-Trib -- Shrikant Herwade Family Trust v. ITO Assessee Appeal AllowedITA Nos. 1449 to 1452/PUN/20252025 TaxPub(DT) 5399 (Pune-Trib) 07-Apr-2026 -- Section : 148 142(1) 2(22)(e) 22(2)(e) 143(1) 115JA 147 -- Guj-HC -- Relitrade Stock Broking (P) Ltd. v. ITO Petition AllowedR/Special Civil Application No. 5399 of 20222025 TaxPub(DT) 5371 (Guj-HC) 07-Apr-2026 -- Section : 250 69C 251 147 144B -- Ahd-Trib -- Ramjibhai Kesaraji Patel v. ITO Assessee Appeal Partly AllowedITA No. 827/Ahd/20252025 TaxPub(DT) 5368 (Ahd-Trib) 07-Apr-2026 -- Section : 260A 147 143(3) 143(1) 148 69C 147(a) 147(1) -- Cal-HC -- Pr. CIT v. Purple Suppliers (P) Ltd. Application DismissedITAT/84/2025, IA No. GA/2/2025, ITAT/85/2025, IA No. GA/2/2025, ITAT/86/2025, IA No. GA/2/20252025 TaxPub(DT) 5353 (Cal-HC) 07-Apr-2026 -- Section : 254(2) 143 36(1)(va) 254(1) 139 139(1) 260A -- Bom-HC -- Prakash D. Koli v. Income Tax Appellate TribunalWrit Petition No. 10075 of 20242025 TaxPub(DT) 5350 (Bom-HC) 04-Apr-2026 -- Section 100 Section 99 Section 97 Section 2(30) Section 8(a) Section 3(l) Section 7... 2026 TaxPub(GST) 572 (AAR-WB) M/s. Indian Wire Products Company, In re , AAR-WBCase No. WBAAR 25 of 2025-26, Order No. 33/WBAAR/2025-26 04-Apr-2026 -- Section 100(1) Section 99 Section 100(2) Section 97 Rule 3 Rule 2... 2026 TaxPub(GST) 568 (AAR-WB) M/s. Hi Care Remedy Private Limited, In re , AAR-WBWBAAR 27 of 2025-26, Order No. 30/WBAAR/2025-26 04-Apr-2026 -- Section 100(1) Section 99 Section 100(2) Section 100(3) Section 97 Section 2(30) Section 2(69) Section 3... 2026 TaxPub(GST) 565 (AAR-WB) Hari Narayan Singh, In re , AAR-WBWBAAR 33 of 2025-26, Order No. 34/WBAAR/2025-26 04-Apr-2026 -- Section 100 Section 99 Section 97 Section 5 Section 3 Section 13... 2026 TaxPub(GST) 561 (AAR-WB) M/s. Food Corporation of India, In re , AAR-WBWBAAR 32 of 2025-26, Order No. 35/WBAAR/2025-26 04-Apr-2026 -- Rule 96... 2026 TaxPub(GST) 548 (SC) Union of India & Anr. v. Ruhi Siraj Makda , SCSpecial Leave Petition (Civil) 9859/2026 @ Diary No(s). 8941/2026 04-Apr-2026 -- ... 2026 TaxPub(GST) 547 (Gau-HC) The Additional Director General of The Directorate General of GST Intelligence DGGI Guwahati, The Assistant Director General of The Directorate General of GST Intelligence DGGI Guwahati, Senior Intelligence Officer Panjabari, The Intelligence Officer Office of Directorate General of Goods and Services Tax Intelligence Guwahati v. Ms. Sarvadeva Vanijya Pvt. Ltd., The Union of India, Principal Commissioner GST & Central Excise Commissionerate, Guwahati GST , Gau-HCI.A. (Civil)/705/2026 in WP(C)/318/2026 04-Apr-2026 -- Section 107(4) Section 73 Section 107(1)... 2026 TaxPub(GST) 546 (Ori-HC) M/s. Sri Balaji Metallics Private Limited, Sundergarh v. Commissioner of CT & GST, Cuttack & Ors. , Ori-HCW.P. (C) No. 7208 of 2025 04-Apr-2026 -- ... 2026 TaxPub(GST) 545 (MP-HC) M/s. Shalini Construction Company v. The State of Madhya Pradesh & Ors. , MP-HCWrit Petition No. 6733 of 2026 04-Apr-2026 -- Section 6 Rule 96(10) Rule 10... 2026 TaxPub(GST) 544 (Guj-HC) M/s. Rohan Dyes & Intermediates Limited v. Union of India & Anr. , Guj-HCR/Special Civil Application No. 8472 of 2025 with R/Special Civil Application No. 8790 of 2025 04-Apr-2026 -- Section 73 Section 50 Section 122(2)(a) Section 2(118) Section 2(75) Section 168(1)... 2026 TaxPub(GST) 543 (Bom-HC) Neha Piyush Shah v. Union of India & Anr. , Bom-HCWrit Petition No. 4645 of 2024 04-Apr-2026 -- ... 2026 TaxPub(GST) 542 (Jhar-HC) M/s. Nayan Enterprises v. Commissioner of State Tax, State of Jharkhand, Deputy Commissioner of State Tax, State Tax Officer, Jharkhand , Jhar-HCW.P. ( T ) No. 4197 of 2023 04-Apr-2026 -- Section 107(11) Section 161 Section 112... 2026 TaxPub(GST) 541 (Chhattisgarh-HC) M/s. Maa Shakambari Steel Limited v. The Assistant Commissioner of State Tax, Raigarh, The Commissioner, Head Office Commercial Tax-GST Department, Naya Raipur, The Union of India, Through Its Secretary, Department of Revenue, Ministry of Finance, New Delhi , Chhattisgarh-HCWPT No. 168 of 2023 04-Apr-2026 -- Section 74 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 540 (Ori-HC) Laxminarayan Mallick v. Central Board of Indirect Taxes, Customs (CBIC) & Ors. , Ori-HCW.P. (C) No. 7408 of 2026 04-Apr-2026 -- Section 73 Section 75(4)... 2026 TaxPub(GST) 539 (Pat-HC) M/s. King Bricks v. The State of Bihar, The Assistant Commissioner of State Tax, The Deputy Commissioner of State Tax, Katihar , Pat-HCCivil Writ Jurisdiction Case No. 8948 of 2025 04-Apr-2026 -- ... 2026 TaxPub(GST) 538 (SC) M/s. KCC Dhangaon Boregaon Expressway Private Limited v. Union of India & Ors. , SCSpecial Leave to Appeal (C) No(s). 8765/2026 04-Apr-2026 -- Section 75(4)... 2026 TaxPub(GST) 537 (Guj-HC) M/s. K.D. Engineers v. The Deputy/Assistant Commissioner & Ors. , Guj-HCR/Special Civil Application No. 16344 of 2025 04-Apr-2026 -- Section 74 Section 107 Section 107(6) Section 107(6)(b)... 2026 TaxPub(GST) 536 (MP-HC) M/s. Satpura Infracon Pvt. Ltd. v. Union of India & Ors. , MP-HCWrit Petition No. 8887 of 2026 04-Apr-2026 -- Section 74 Section 75(4) Section 52 Section 122 Section 124 Section 127 Section 130 Section 73 Section 74and Rule 142... 2026 TaxPub(GST) 535 (Gau-HC) HRD Commercial Industrial Security Force Private Limited v. The State of Assam, The Principal Commissioner State Tax, Guwahati, The Assistant Commissioner of State Tax, Dispur , Gau-HCWP(C)/1122/2026 04-Apr-2026 -- Section 73 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 534 (Ori-HC) Girija Shankar Sendh v. The Commissioner of Commercial Taxes, Goods and Services Tax, Odisha & Ors. , Ori-HCW.P. (C) No. 358 of 2026 04-Apr-2026 -- Section 73 Section 75(4) Section 73(9) Section 73(2) Section 73(10) Section 73(3) Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 73(1) Section 2(91) Rule 142 Rule 26 Rule 26(3)... 2026 TaxPub(GST) 533 (Gau-HC) Garg Associates v. The State of Assam, The Principal Commissioner State Tax, The Deputy Commissioner of State Tax, The Assistant Commissioner of State Tax, Guwahati , Gau-HCWP(C)/1450/2026 04-Apr-2026 -- ... 2026 TaxPub(GST) 532 (Tel-HC) M/s. Bengal Cold Rollers Private Limited v. The Assistant Commissioner (ST), Hyderabad & Ors. , Tel-HCWrit Petition No. 6668 of 2026 04-Apr-2026 -- Section 67(2) Section 70 Section 165(5) Section 74(1) Section 67(6) Section 132(1) Rule 140(1)... 2026 TaxPub(GST) 531 (MP-HC) Ankit Dubey, Rahul Dubey, Rajesh Dubey Proprietor M/s Ria Enterprises v. Prinicipal Commissioner of Central Goods & Service Tax CGST Bhopal GST Bhawan & Ors. , MP-HCWrit Petition No. 32952 of 2025 04-Apr-2026 -- Section 29(2)(e) Rule 22(1) Rule 22(3)... 2026 TaxPub(GST) 530 (Tel-HC) Mr. Dhantla Aadi Reddy (Trade Name: M/s. Naganjaneya Traders) v. Deputy State Tax Officer , Tel-HCWrit Petition No. 3914 of 2026 03-Apr-2026 -- Section : 143(3) 80P(2)(d) 143(1) 143(2) 142(1) 80P(4) 80P(1) -- Bang-Trib -- M/s. Sree Maruthi Co-operative Housing Society Ltd. v. Income Tax Officer, Ward - 7(2)(2), Bengaluru Assessee Appeal AllowedITA No. 2164/Bang/20242026 TaxPub(DT) 1162 (Bang-Trib) 03-Apr-2026 -- Section : 253 249 5 148 143(2) -- Chd-Trib -- Shaheed Darshan Filling Station v. ITO, Ward-3, KhannaITA No. 1736/CHD/2025 & S.A. No. 5/CHD/20262026 TaxPub(DT) 1161 (Chd-Trib) 03-Apr-2026 -- Section : 50C 48 -- Chd-Trib -- Monica Bibbly Sood v. ITO, Ward 1(3), Chandigarh Appeal AllowedITA No. 78/CHD/20252026 TaxPub(DT) 1160 (Chd-Trib) 03-Apr-2026 -- Section : 271E 147 144B 253 3 5 282 269 -- Chd-Trib -- Shri Sahil Phutela C/o Shri Tej Mohan Singh v. ITO, Ward -4, Ambala Assessee Appeal AllowedITA No. 1383/CHD/20252026 TaxPub(DT) 1159 (Chd-Trib) 03-Apr-2026 -- Section : 250 143(3) 143(1) 143(2) 54 45 54(1) 54F -- Del-Trib -- Azizul Ghani v. ITO, Ward 63(3), New Delhi Assessee Appeal AllowedITA No. 2962/Del/20252026 TaxPub(DT) 1158 (Del-Trib) 03-Apr-2026 -- Section : 250 143(3) 143(2) 142(1) 133(6) 69A -- Del-Trib -- Ashok Kumar Mehrotra v. ITO, Ward 70(5), New Delhi Assessee Appeal AllowedITA No. 4768/Del/20252026 TaxPub(DT) 1157 (Del-Trib) 03-Apr-2026 -- Section : 250 147 144B 148 148A 148A(d) 148] 151 148(b) 148(d) 151A 45(5A) 48 148A(b) -- Del-Trib -- Shyam Gopal v. DCIT, Circlel-52(1), Delhi Assessee Appeal AllowedITA No. 4771/Del/20252026 TaxPub(DT) 1156 (Del-Trib) 03-Apr-2026 -- Section : 250 143(3) 143(2) 133A 69A -- Del-Trib -- ITO, Ward 30(5), Delhi v. Raghav Goel, Raghav Goel v. ITO, Ward 30(5), Delhi Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 734/Del/2025 & C.O. No. 85/Del/20252026 TaxPub(DT) 1155 (Del-Trib) 03-Apr-2026 -- Section : 263 143(3) 144B 56 80P(2)(d) 142 (2) 80P(1) 80HHC(3) -- Bang-Trib -- Honnali Urban Credit Co-operative Society Ltd. v. The Principal Commissioner of Income Tax, Bengaluru Assessee Appeal AllowedITA No. 819/Bang/20252026 TaxPub(DT) 1154 (Bang-Trib) 03-Apr-2026 -- Section : 263 143 144B 80P 142(1) 143(3) 57 80P(2)(d) 56 80J 80P(1) 80HHC(3) -- Bang-Trib -- Primary Agricultural Credit Co-operative Society v. The Principal Commissioner of Income Tax, Bengaluru Assessee Appeal AllowedITA No. 1073/Bang/20252026 TaxPub(DT) 1153 (Bang-Trib) 03-Apr-2026 -- Section : 147 144 250 69 148 142(1) 249(3) -- Panaji-Trib -- Farook Shaikh v. National Faceless Assessment Centre, New Delhi Assessee Appeal AllowedITA Nos. 406/PAN/20252026 TaxPub(DT) 1152 (Panaji-Trib) 03-Apr-2026 -- Section : 250 143(1) 127 -- Panaji-Trib -- Henry David Fernandes v. Income Tax Officer/CPC, Ward-34(1)(4), Mumbai Appeal DismissedITA Nos. 345/PAN/20252026 TaxPub(DT) 1151 (Panaji-Trib) 03-Apr-2026 -- Section : 250 143(3) 144B 80P 80P(2)(d) -- Pune-Trib -- The Karad Urban Sevak Sahakari Patsanstha Maryadit Karad, C/o. The Karad Urban Coop Bank Ltd. v. Income Tax Officer, Ward-1, Satara Assessee Appeal AllowedITA No. 2985/PUN/20252026 TaxPub(DT) 1150 (Pune-Trib) 03-Apr-2026 -- Section : 132 147 148 147/148 44AD 144 153A 153C -- Ahd-Trib -- Mukeshkumar Patel v. ITO, Ward-5(3)(1), Ahmedabad Assessee Appeal AllowedITA Nos. 1461, 1462 & 1463/Ahd/20242026 TaxPub(DT) 1149 (Ahd-Trib) 03-Apr-2026 -- Section : 250 143(3) 68 133(6) 145(3) 115BBE 69A 68/69A -- Ahd-Trib -- Bhaumik Jewellers Private Limited v. ITO, Ward-1(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 1642/Ahd/20242026 TaxPub(DT) 1148 (Ahd-Trib)