Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 23-Apr-2026 -- Section : 147 144C 144C(13) 153 5(2) 153B -- Mum-Trib -- Reliance Jio Infocomm Pte. Limited & Reliance Jio Infocomm USA Inc. v. Deputy Commissioner of Income Tax, (International Tax) – 4(1)(1), Mumbai Assessee Appeal Partly AllowedI.T.A. No. 7827/Mum/2025, I.T.A. No. 7828/Mum/20252026 TaxPub(DT) 2748 (Mum-Trib) 23-Apr-2026 -- Section : 148 74(1A) 37 68 69C 142(1) 143(3) 147 143(2) 127 133A -- Mum-Trib -- Income Tax Officer, Mumbai v. Sourabh Navalkishor Garg Revenue Appeal DismissedI.T.A. Nos. 5803 & 5804/Mum/20252026 TaxPub(DT) 2747 (Mum-Trib) 23-Apr-2026 -- Section : 143(3) 147 133A 69C 28 148 139(1) 142(1) -- Mum-Trib -- M/s. M. Abbas & CO. v. ACIT 24(2), Mumbai Assessee Appeal AllowedI.T.A. No.1224/Mum/20152026 TaxPub(DT) 2746 (Mum-Trib) 23-Apr-2026 -- Section : 143(3) 147 68 44AB -- Mum-Trib -- Rajdhani Textiles Private Limited (Since Disha Infra Consultants Pvt. Ltd. Has been merged with Rajdhani Textiles Private Limited) v. ACIT, Circle 5(1)(2), Mumbai Assessee Appeal AllowedITA No.8902/Mum/2025 & ITA No.7362/Mum/20252026 TaxPub(DT) 2745 (Mum-Trib) 23-Apr-2026 -- Section : 143(3) 245 -- Bom-HC -- M/s. Y-NOT Films LLP v. National Faceless Assessment Centre & Ors. Petition DisposedWrit Petition (L) No. 19724 of 20252026 TaxPub(DT) 517 (Bom-HC) 23-Apr-2026 -- Section : 119(2)(b) 62 139(1) 80P 148 80AC 80-IA 80-IB 80-ID 80-IC 139(9) 271B 23(2) 65 -- Ori-HC -- The Reserve Bank Employees Co-operative Credit Society Limited v. The Principal Chief Commissioner of Income Tax, Odisha Region, Principal Commissioner of Income Tax Bhubaneswar, The Deputy Commissioner of Income Tax Circle-1 (1), Bhubaneswar, The Assessing Officer, Assessment Unit, Income Tax Department, National Faceless Assessment Centre (NFAC), Delhi W.P. (C) No. 7708 of 20252026 TaxPub(DT) 516 (Ori-HC) 23-Apr-2026 -- Section : -- Del-HC -- The Pr. Commissioner of Income Tax, Central-1 v. Som Hari Infrastructure Pvt. Ltd. Appeal DismissedITA 699/2025 and CM Appl. 75698/20252026 TaxPub(DT) 514 (Del-HC) 23-Apr-2026 -- Section : 260A 9(l)(vii) -- Del-HC -- The Commissioner of Income Tax, International Taxation-3 v. Salesforce.com Singapore Pte. Ltd. Appeal DismissedITA 567/20242026 TaxPub(DT) 508 (Del-HC) 23-Apr-2026 -- Section : 153C 153A -- Del-HC -- Subhash Infra Engineers Private Limited v. Assistant Commissioner of Income Tax, Circle 22(2), Delhi & Anr. Petition DisposedW.P. (C) 18864/2025 CM Appl. 78497/2025, W.P. (C) 18867/2025 CM Appl. 78502/2025, W.P. (C) 18868/2025 CM Appl. 78504/20252026 TaxPub(DT) 507 (Del-HC) 23-Apr-2026 -- Section : 148(A) 151A 148A 144B -- Tel-HC -- Sri Venkatalaxmi Motors v. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, New DelhiW.P. Nos. 37471, 37574, 37647, 37707, 37805, 37997, 38380, 38402, 38404, 38405, 38415, 38417, 38470, 38491, 38537, 38559, 38572, 38579, 38609, 38694, 38790, 38817, 38960, 39006, 39062, 39093, 39122, 39668, 39669, 39796, 39812, 39818, 39826, 39873, 32026 TaxPub(DT) 506 (Tel-HC) 23-Apr-2026 -- Section : 378(4) 276-B 278-B 372 138 374 200 143 2(wa) -- P&H-HC -- Income Tax Officer (TDS) v. Shri Gaurav PunjCRM-A-72-2019 (O&M)2026 TaxPub(DT) 505 (P&H-HC) 23-Apr-2026 -- Section : -- Bom-HC -- Shri Anand Venkateshwar Associates, Anil Vasant Pisal, Aakash Erectors Private Limited Through its Director, Sanjay Chandanmal Jain, Madhukar Balwant Waghmare v. Union of India Through Ministry of Finance Dept. & Anr., Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer & Ors., The Income Tax Officer Ward 8 (1), Pune, Principal Commissioner of Income Tax 2, Pune & Ors. Petition DisposedWrit Petition No. 11894 of 2022 with Writ Petition No. 1367 of 2023, Writ Petition No. 5822 of 2023, Writ Petition No. 4903 of 20242026 TaxPub(DT) 504 (Bom-HC) 23-Apr-2026 -- Section : 142(2A) 119 119(1) 153C 292B 154 -- Bom-HC -- Sanjay Nathalal Shah v. Asistant Commissioner of Income Tax, Central Circle 5 (2) & Ors. Petition DisposedWrit Petition (L) No. 19240 of 20252026 TaxPub(DT) 503 (Bom-HC) 23-Apr-2026 -- Section : 264 50 112 54 54/54E 48 2(42A) 45 2(42B) 115JC -- Bom-HC -- Samir N. Bhojwani v. Principal Commissioner of Income Tax, Mumbai & Ors. Petition DisposedWrit Petition (L) No. 37709 of 20252026 TaxPub(DT) 502 (Bom-HC) 23-Apr-2026 -- Section : 148 -- Del-HC -- Ramesh Chandra & Ajay Chandra v. Deputy Commissioner of Income Tax Appeal DismissedW.P. (C) 13744/2018, W.P. (C) 13745/20182026 TaxPub(DT) 501 (Del-HC) 23-Apr-2026 -- Section : 119(2)(b) 115JB 143(1) 115BAA 115BAA(5) 139(1) -- Bom-HC -- Rama Industries Ltd. v. Principal Commissioner of Income Tax, Mumbai-3 & Anr. Petition DisposedWrit Petition No. 2175 of 20252026 TaxPub(DT) 500 (Bom-HC) 23-Apr-2026 -- Section : 269ST 269SS 269Ss] 271DA -- Mad-HC -- R.V. Venkateshan v. Sanjay @ Sanjay Sait, Manisha, S. Karthikeyan, S. Muruganandam, MarimuthuCRP. No. 5650 of 2025 and CMP. No. 28269 of 20252026 TaxPub(DT) 499 (Mad-HC) 23-Apr-2026 -- Section : 260A -- Cal-HC -- Principal Commissioner of Income Tax, Central-1, Kolkata v. Megapode Vyapar Pvt. Ltd. Petition DismissedITAT/146/2025 IA No. GA/2/20252026 TaxPub(DT) 497 (Cal-HC) 23-Apr-2026 -- Section : 260-A 148 143(2) 147 139(1) 142(1) 144 144B -- All-HC -- Principal Commissioner of Income Tax & Anr. v. Ashish Gupta Appeal DismissedIncome Tax Appeal No. 2 of 20262026 TaxPub(DT) 495 (All-HC) 23-Apr-2026 -- Section : 156 246(A) -- Del-HC -- Philco Exports Private Limited v. Assistant Commissioner of Income Tax & Ors. Petition DisposedW.P. (C) 12318/2021, CM Appl. 38748/2021(stay)2026 TaxPub(DT) 492 (Del-HC) 23-Apr-2026 -- Section : 197 195(3) 9(1)(vii) 143(3) 35-E(1) -- Del-HC -- Nord Anglia Education Limited v. Deputy Commissioner of Income Tax, Circle Int. Tax 2(2)(2), New Delhi Petition DisposedW.P. (C) 13473/20252026 TaxPub(DT) 490 (Del-HC) 23-Apr-2026 -- Section : 143(2) 142(1) 139(8A) 143(3) 144B 10 10(13A) 80G 80C 80CCD(1B) 80D 80DDB 270A -- Tel-HC -- Mohammed Abdul Malik v. Principal Chief Commissioner of Income Tax, New DelhiWrit Petition No. 40735 of 20252026 TaxPub(DT) 489 (Tel-HC) 23-Apr-2026 -- Section : 244 244A(1A) -- Del-HC -- Microsoft Corporation India Pvt. Ltd. v. Deputy Commissioner of Income Tax & Ors. Petition AllowedW.P. (C) 5608/20252026 TaxPub(DT) 488 (Del-HC) 23-Apr-2026 -- Section : 148A(3) 148A(1) 142(1) 143(3) 143(2) 144B 34 147 22 151A -- Cal-HC -- Mark Steels Limited v. Assistant Commissioner of Income Tax, Circle 1(1), Kolkata & Ors. WPO 584 of 20252026 TaxPub(DT) 487 (Cal-HC) 23-Apr-2026 -- Section : 148A(d) 149(1)(b) 147 -- Cal-HC -- Mangalkamna Commosale Private Limited v. Income Tax Officer, Ward 4/1 & Ors. WPO/398/20232026 TaxPub(DT) 486 (Cal-HC) 23-Apr-2026 -- Section : 119(b) 10B -- Bom-HC -- Manav Vikas Bahuuddeshiya Gramin Seva Sanstha v. The Commissioner of Income Tax (Exemptions), Pune Writ Petition No. 7251 of 2024 and Writ Petition No. 7249 of 20242026 TaxPub(DT) 485 (Bom-HC) 23-Apr-2026 -- Section : 158BC -- Del-HC -- Koshaliya Devi Rastogi, Sonali Rastogi, Manit Rastogi, Dhirendra Vir Rastogi, Aryaman Vir, Ananya Vir v. Assistant/Deputy Commissioner of Income Tax, Central Circle-27, New Delhi & Anr.W.P. (C) 7448/2025 CM Appl. 41160/2025, W.P. (C) 7449/2025 CM Appl. 41156/2025, W.P. (C) 7450/2025 CM Appl. 41193/2025, W.P. (C) 7451/2025 CM Appl. 41164/2025, W.P. (C) 7452/2025 CM Appl. 41199/2025, W.P. (C) 7473/2025 CM Appl. 41194/20252026 TaxPub(DT) 484 (Del-HC) 23-Apr-2026 -- Section : 47(vii) 28 143(3) 47(vii)? 2(47) 260A 45 28(iv) 10(2)(vii) 260A(4) 28(ii)(a) 26 -- SC -- Jindal Equipment Leasing Consultancy Services Ltd., M/s Nalwa Investment Ltd., M/s. Abhinandan Tradex Ltd. (Earlier Known As M/s. Abhinandan Investment Ltd.), M/s. Mansarover Tradex Ltd. (Earlier Known As M/s. Mansarover Investment Ltd.) v. Commissioner of Income Tax Delhi – II, V, New Delhi Application DisposedCivil Appeal No. 152 of 2026 [Arising Out of S.L.P. (C) No. 2028 of 2021], with Civil Appeal No. 153 of 2026 [Arising Out of S.L.P. (C) No. 2190 of 2021], Civil Appeal No. 154 of 2026 [Arising Out of S.L.P. (C) No. 2188 of 2021], Civil Appeal No. 152026 TaxPub(DT) 483 (SC) 23-Apr-2026 -- Section : 148A(1) 148A(3) 178 -- Del-HC -- Grimme International Beteiligungs Gmbh v. Income Tax Officer & Anr. Petition DisposedW.P. (C) 19503/2025 CM Appl. 81404/20252026 TaxPub(DT) 481 (Del-HC) 23-Apr-2026 -- Section : -- Guj-HC -- Gopal Dhanjibhai Bhimani v. Income Tax Department & Ors. Petition Partly AllowedR/Special Civil Application No. 15565 of 20232026 TaxPub(DT) 480 (Guj-HC) 23-Apr-2026 -- Section : 260A 197 -- Del-HC -- GE Energy Parts Inc and GE Global Parts & Products Gmbh v. Assistant Commissioner of Income Tax & Anr.W.P. (C) 10259/2025, CM Appl. 42653/2025, W.P. (C) 10260/2025, CM Appl. 42656/20252026 TaxPub(DT) 479 (Del-HC) 23-Apr-2026 -- Section : 195(2) 264 -- Del-HC -- Ernst & Young LLP v. Assistant Commissioner of Income Tax, International Circle-1-2-2, New Delhi Petition DisposedW.P. (C) 16158/2025 & CM Appl. 66147/20252026 TaxPub(DT) 478 (Del-HC) 23-Apr-2026 -- Section : 37(1) 36(1)(iii) 35D -- Guj-HC -- Dy. CIT - CC - 1 Baroda v. Rinki Petrochemicals & Ind Ltd. Appeal DismissedR/Tax Appeal No. 1785 of 20082026 TaxPub(DT) 477 (Guj-HC) 23-Apr-2026 -- Section : 260A 80HHC(3) -- P&H-HC -- D.D. International Pvt. Ltd. v. Commissioner of Income Tax, Bathinda Application DisposedITA-422-2009 (O&M)2026 TaxPub(DT) 474 (P&H-HC) 23-Apr-2026 -- Section : 143(1) 148 28(1) 2(14) 2(29A) 2(29B) 2(42A) 2(42B) 45(2) -- Mad-HC -- Commissioner of Income Tax, Chennai v. GWL Properties Ltd. Formerly Gorden Woodroffe Ltd. Appeal DismissedTCA No. 288 of 20112026 TaxPub(DT) 472 (Mad-HC) 23-Apr-2026 -- Section : 143(1) 148A(1) 147 148/148A 148A(3) 143(6)(b) 148A(b) 148A(d) 148(3) 149(1)(b) 3 -- Cal-HC -- Balmer Lawrie & Company Limited v. Union of India & Ors.WPO 656 of 20252026 TaxPub(DT) 470 (Cal-HC) 23-Apr-2026 -- Section : 148 148A(b) 148A(d) 149(1)(b) -- Del-HC -- Avinash Kumar v. Assistant Commissioner of Income Tax, Central Circle 28, Delhi & Anr.W.P. (C) 1036/2025, CM Appl. 5131/2025 & CM Appl. 5132/20252026 TaxPub(DT) 469 (Del-HC) 23-Apr-2026 -- Section : 260A 143(3) 148 -- Del-HC -- Pr. Commissioner of Income Tax-7, Delhi v. Atul Goel Appeal DismissedITA 10/20262026 TaxPub(DT) 468 (Del-HC) 23-Apr-2026 -- Section : 148 147 156 271(1)(c) 292B 148A 282A 292B] 292BB 271(1)(b) -- Bom-HC -- Ambernath City Hospital Pvt. Ltd. v. The Union of India & Ors. Petition DisposedWrit Petition No. 2713 of 20242026 TaxPub(DT) 465 (Bom-HC) 23-Apr-2026 -- Section : 270AA 139 143 143(1) 143(3) 154 276C 249 246A 264 -- Cal-HC -- Amalgam Steel Private Limited & Anr. v. The Assistant Commissioner of Income Tax & Ors. WPA 28765 of 20252026 TaxPub(DT) 464 (Cal-HC) 23-Apr-2026 -- Section : 271(1)(c) 148 144 50C 139(1) -- Visak-Trib -- Aravinda Bhupathiraju v. Asstt. CIT Assessee Appeal AllowedITA (IT) No. 262/VIZ/20252025 TaxPub(DT) 5740 (Visak-Trib) 23-Apr-2026 -- Section : 250 143(1) 143(2) 139(1) 154 -- Del-Trib -- Anubhav Singhal v. ITO Assessee Appeal AllowedITA No. 1640/Del/20252025 TaxPub(DT) 5737 (Del-Trib) 23-Apr-2026 -- Section : 144 148 147 159 -- Del-Trib -- Amit Singh v. ITO Assessee Appeal AllowedITA No. 311/Del/20252025 TaxPub(DT) 5734 (Del-Trib) 23-Apr-2026 -- Section : 250 147 148 69A 143(2) 142(1) 44AB -- Pune-Trib -- Adesh Bhujangrao Nagawade v. ITO Assessee Appeal Partly AllowedITA No. 71/PUN/20252025 TaxPub(DT) 5729 (Pune-Trib) 23-Apr-2026 -- Section 107(8)... 2026 TaxPub(GST) 989 (Ori-HC) Rajesh Kumar Kar v. Additional Commissioner (Appeals), CGST, Central Excise & Customs, Bhubaneswar & Ors. , Ori-HCWP(C) No. 5192 of 2026 23-Apr-2026 -- Section 107(11) Section 112... 2026 TaxPub(GST) 988 (Chhattisgarh-HC) Maa Kali Industries v. State of Chhattisgarh Through Its Secretary, Department of Commercial Tax, Chhattisgarh, The Additional Commissioner (Appeal) State Tax, Chhattisgarh, The Deputy Commissioner State Tax, Raipur Circle I, Raipur Chhattisgarh, Indian Bank Through Its Branch Manager, Raipur Branch , Chhattisgarh-HCWPT No. 55 of 2026 23-Apr-2026 -- Section 65 Section 101 Section 73 Section 107 Section 112... 2026 TaxPub(GST) 987 (Ori-HC) M/s. Kai International Private Ltd., Rourkela v. Commissioner of CT & GST, Odisha, Cuttack & Ors. , Ori-HCW. P. (C) No. 28003 of 2025 23-Apr-2026 -- Section 61 Section 73(1)... 2026 TaxPub(GST) 986 (P&H-HC) Hudson Insurance Brokers Private Limited v. Union Territory of Chandigarh & Ors. , P&H-HCCWP-8559-2026 23-Apr-2026 -- Section 74 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 985 (Ori-HC) M/s. Fayaj Infratech Private Limited, Khorda v. Joint Commissioner (Appeal), CT & GST, Territorial Range, Bhubaneswar & Anr. , Ori-HCW.P. (C) No. 9793 of 2026 23-Apr-2026 -- Section 112(9)... 2026 TaxPub(GST) 984 (Karn-HC) M/s Daivik Developers v. State of Karnataka through Its Principal Secretary Finance Department, The Commissioner of Commercial Taxes, The Deputy Commissioner of Commercial Taxes (Audit), Bengaluru and The Branch Manager, Canara Bank, The Branch Manager, Bank of Baroda, Udupi , Karn-HCWrit Petition No. 10246 of 2026 (T-Res) 23-Apr-2026 -- Section 73... 2026 TaxPub(GST) 983 (P&H-HC) M/s. Bagga Vet Pharma v. State of Punjab & Anr. , P&H-HCCWP No. 7816 of 2026 (O&M) 23-Apr-2026 -- Section 73... 2026 TaxPub(GST) 961 (Karn-HC) M/s. Unnathi Digital Edge (P) Limited v. The Assistant Commissioner of Central Taxes, Bengaluru , Karn-HCWrit Petition No. 7913 of 2026 (T-Res) 23-Apr-2026 -- Section 483 Section (1) Section 132 Section 480 Section 132(1) Section 138 Section 75(4) Section 70 Section 132(5)... 2026 TaxPub(GST) 960 (Chhattisgarh-HC) Santosh Wadhwani v. Directorate General of Goods & Service Tax Intelligence/DGGI, Raipur , Chhattisgarh-HCMCRC No. 2070 of 2026 23-Apr-2026 -- Section 73(1) Section 107 Section 61(3)... 2026 TaxPub(GST) 959 (MP-HC) Samaridhhi Industries v. Union of India & Ors. , MP-HCWrit Petition No. 27205 of 2025 23-Apr-2026 -- Section 73 Section 107 Section 112... 2026 TaxPub(GST) 958 (Cal-HC) Nitai Sarkar v. Additional Commissioner, Director of Commercial Taxes, SGST & Ors. , Cal-HCWPA 2314 of 2024 23-Apr-2026 -- Section 73(9) Section 75(4)... 2026 TaxPub(GST) 957 (Cal-HC) M/s. N. Goswamin Associates v. Assistant Commissioner of State Tax, Jalpaiguri Charge & Ors. , Cal-HCWPA 1735 of 2025 23-Apr-2026 -- Section 74 Section 161 Section 107 Section 160 Rule 109A... 2026 TaxPub(GST) 956 (Del-HC) Manpar Icon Technologies v. Assistant Commissioner, CGST Delhi, Deputy Commissioner, (A.E. – II), CGST Delhi-West Commissionerate, New Delhi , Del-HCW.P. (C) 1993/2026 & CM Appl. 9688/2026 23-Apr-2026 -- Section 74 Section 50 Section 20 Section 16(2) Section 74(5) Section 74(1) Section 74(8) Section 50(1) Section 17(5) Section 73 Section 73(1) Section 11A Section 11-A Section 155 Section 39(9) Section 11A(1) Section 74A] Section (1) Section 50(3) Section 168(1) Section 8 Section 74) Section 112 Section 111 Rule 142(1A) Rule 61(5) Rule 36 Rule 88B... 2026 TaxPub(GST) 955 (Ori-HC) M/s. Manoja Kumar Nayak & M/s. Babamani Roadways & Borewells v. Commissioner Goods & Services Tax & Central Excise, Rourkela, Additional Commissioner Goods & Services Tax & Central Excise, Rourkela, Superintendent Anti-Evasion Goods & Services Tax & Central Excise, Rourkela, Commissionerate, Assistant Commissioner, Goods & Services Tax & Central Excise, Angul, Superintendent Goods & Services Tax & Central Excise, Angul , Ori-HCW.P. (C) No. 12682 of 2025 & W.P. (C) No. 12686 of 2025 23-Apr-2026 -- Section 74 Section 7(2)... 2026 TaxPub(GST) 954 (Karn-HC) M/s. Mangalore Internet City Pvt. Ltd. v. The Superintendent of Central Tax Office of The Superintendent of Central Tax, Yeyyadi, Mangalore , Karn-HCWrit Petition No. 6388 of 2026 (T-RES) 23-Apr-2026 -- Section 74 Section 161... 2026 TaxPub(GST) 953 (P&H-HC) JVT Trading Private Limited v. State of Haryana & Ors. , P&H-HCCWP-8618-2026 23-Apr-2026 -- Section 107... 2026 TaxPub(GST) 952 (Jhar-HC) M/s. Jugsalai Nagar Parishad, M/s. Chakardharpur Nagar Parishad, M/s. Chaibasa Nagar Parishad, M/s. Adityapur Municipal Corporation, Jamshedpur Notified Area Committee, M/s. Mango Municipal Corporation v. Union of India, The Secretary Department of Revenue, Ministry of Finance, Government of India, New Delhi, The Chief Commissioner, Central Goods & Services Tax & C Ex., Ranchi Zone, The Joint Commissioner, Central Goods & Services Tax & C Ex., Jamshedpur , Jhar-HCW.P. (T) Nos. 2394, 2493, 2495, 4093, 4240 & 5140 of 2025 23-Apr-2026 -- Section 74(1) Section 67 Section 67(5)... 2026 TaxPub(GST) 951 (Cal-HC) M/s. Jalpaiguri Woodcraft & Anr. v. State of West Bengal & Ors. , Cal-HCWPA 488 of 2026 23-Apr-2026 -- Section 6 Section 6(2)(b) Section 70 Rule 142... 2026 TaxPub(GST) 950 (HP-HC) M/s. H.M. Steels Limited v. The Joint Commissioner, State Taxes and Excise & Anr. , HP-HCCWP No. 6800 of 2024 23-Apr-2026 -- Section 129(1)(a) Section 129(3) Section 107... 2026 TaxPub(GST) 949 (Cal-HC) M/s. Goodwill Traders & Anr. v. The State of West Bengal & Ors. , Cal-HCWPA 173 of 2026 23-Apr-2026 -- Section 483 Section 132(1)(c) Section 132(1)(i)... 2026 TaxPub(GST) 948 (P&H-HC) Divay Mohindru v. Directorate General of GST, Intelligence, Amritsar & Ors. , P&H-HCCRM-M-69377-2025 (O&M) 23-Apr-2026 -- Section 74 Section 20 Section 50(3) Section 74(9) Section 122(1)(ii) Section 74(1) Section 122(1)(a) Rule 16A... 2026 TaxPub(GST) 947 (Tel-HC) Mr. Bharat Kumar Agarwal & M/s. Sugna Metal Limited v. Joint Commissioner (AE) Office of the Commissioner of Central Tax, Central Excise & Service Tax, Medchal Commissionerate , Tel-HCWrit Petition Nos. 9166 and 9354 of 2026 23-Apr-2026 -- Section 74 Section 107... 2026 TaxPub(GST) 946 (J&K-HC) Bakhtawar Malik v. Union of India & Ors. , J&K-HCWP(C) No. 1819/2025 23-Apr-2026 -- Section 129(1)(a) Section 129(3) Section 107... 2026 TaxPub(GST) 945 (Cal-HC) Ashok Traders & Anr. v. The State of West Bengal & Ors. , Cal-HCWPA 172 of 2026 22-Apr-2026 -- Section : 263 143(3) 144B 80G 36(1)(a) 143(2) 12A 2(24)(x) 36(1)(va) 80G(4) -- Srt-Trib -- Condor Footwear (India) Ltd. v. PCIT Assessee Appeal Partly AllowedITA No. 336/SRT/20242025 TaxPub(DT) 6026 (Srt-Trib) 22-Apr-2026 -- Section : 10(23C) 12A 12AB -- Mum-Trib -- Chetana v. CIT(E) Assessee Appeal AllowedITA No. 1812/MUM/20252025 TaxPub(DT) 6025 (Mum-Trib) 22-Apr-2026 -- Section : 143(3) 144C(13) 156 244A(1)(b) 153 244A(1A) 153(3)(ii) 153(5) -- Karn-HC -- Dy. CIT v. Biesse India (P) Ltd. Appeal DismissedWrit Appeal No. 1619 of 2024 (T-IT)2025 TaxPub(DT) 6022 (Karn-HC) 22-Apr-2026 -- Section : 250 244A 143(3) 154 220(2) 234B 156 140A(1) -- Mum-Trib -- Atul Properties v. ACIT Assessee Appeal AllowedITA No. 4966/Mum/20242025 TaxPub(DT) 6018 (Mum-Trib) 22-Apr-2026 -- Section : 143(1) 143(2) 32 -- Visak-Trib -- Asstt. CIT v. Mithra Kyokuto Special Purpose Vehicles Co. (P) Ltd. Revenue Appeal AllowedITA No. 473/VIZ/20192025 TaxPub(DT) 6017 (Visak-Trib) 22-Apr-2026 -- Section : 132 153A 144 68 115BBE -- Ahd-Trib -- Asstt. CIT v. Kisan Party of India Revenue Appeal DismissedITA No. 152/Ahd/20242025 TaxPub(DT) 6016 (Ahd-Trib) 22-Apr-2026 -- Section : 143(1) 139 142 10AA 143(1)(a) -- Mum-Trib -- Ashapura Minechem Ltd. v. ADIT Assessee Appeal AllowedITA No. 4728/Mum/20232025 TaxPub(DT) 6015 (Mum-Trib) 22-Apr-2026 -- Section : 69A 115BBE 148 147 151 143(3) 143(2) 144B 271(1)(c) 271F 210 234A -- Ahd-Trib -- Arvind Shashank (HUF) v. ITO Assessee Appeal AllowedITA No. 460/Ahd/20242025 TaxPub(DT) 6014 (Ahd-Trib) 22-Apr-2026 -- Section : 250 139(1) 56(2)(vii) 148 149(1)(b) 151(1) -- Kol-Trib -- Arnab Kumar Goswami v. ITO Assessee Appeal AllowedITA No. 1710/Kol/20242025 TaxPub(DT) 6012 (Kol-Trib) 22-Apr-2026 -- Section : 143(3) 143(2) 40(a)(ia) 133(6) 201 -- Kol-Trib -- Anup Nayak v. CIT(A) Assessee Appeal AllowedITA No. 64/KOL/20242025 TaxPub(DT) 6009 (Kol-Trib) 22-Apr-2026 -- Section : 271B 80TTA 143(2) 143(3) 44AB 273B -- Del-Trib -- Ankit Chauhan v. ITO Assessee Appeal AllowedITA No. 1018/DEL/20252025 TaxPub(DT) 6008 (Del-Trib) 22-Apr-2026 -- Section : 250 147 143(3) 148 68 133(6) -- Mum-Trib -- Ajay Shankarlal Bankda (HUF) v. ITO Assessee Appeal AllowedITA No. 4466/Mum/20232025 TaxPub(DT) 6005 (Mum-Trib) 22-Apr-2026 -- Section : 80IA 32 143(1) -- Mum-Trib -- ACIT v. Thirumalai Chemicals Ltd. Revenue Appeal DismissedITA No. 3358/Mum/20242025 TaxPub(DT) 6002 (Mum-Trib) 22-Apr-2026 -- Section : 143(1) 132 153A 143(2) 132(4) 69 -- Del-Trib -- ACIT v. Jayanti Dalmia Revenue Appeal DismissedITA Nos. 6545 to 6548/DEL/20172025 TaxPub(DT) 5999 (Del-Trib) 22-Apr-2026 -- Section : 271AAB 271AAB(1) 271AAB(3) 274 -- Chd-Trib -- Rahul Jain v. DCIT Appeal AllowedITA No. 1219/CHANDI/20242025 TaxPub(DT) 5956 (Chd-Trib) 22-Apr-2026 -- Section : 250 64 194-IA 143(1) 199 192 -- Del-Trib -- Naresh Kumar Jain v. Dy. CIT Assessee Appeal AllowedITA No. 281/DEL/20252025 TaxPub(DT) 5950 (Del-Trib) 22-Apr-2026 -- Section : 147 148 144 69 115BBE 149(1)(b) -- Ahd-Trib -- Shaival Comcon LLP v. ITO Assessee Appeal AllowedITA No. 549/Ahd/20252025 TaxPub(DT) 5947 (Ahd-Trib) 22-Apr-2026 -- Section : 143(3) 80P(2)(d) 234A 80P(4) -- Bang-Trib -- Parampara Vividhodesha Sahakara Sangha v. ITO Assessee Appeal Partly AllowedITA No. 382/Bang/20252025 TaxPub(DT) 5940 (Bang-Trib) 22-Apr-2026 -- Section : 147 148 142(1) 133(6) 69 115BBE -- Ahd-Trib -- Kaushal Pravinkumar Shah v. ITO Assessee Appeal Partly AllowedITA No. 995/Ahd/20252025 TaxPub(DT) 5936 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(3) 36(1)(va) 40(a)(ia) 201 40(ia) -- Del-Trib -- JKG Construction (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 3619/Del/20232025 TaxPub(DT) 5935 (Del-Trib) 22-Apr-2026 -- Section : -- Bom-HC -- Pr. CIT v. J.B. Technologies (P) Ltd.Income Tax Appeal (L) No. 14922 of 20232025 TaxPub(DT) 5934 (Bom-HC) 22-Apr-2026 -- Section : 260-A 244-A 154 -- J&K-HC -- J&K Bank Ltd. v. Jt. CITITA No. 10/20092025 TaxPub(DT) 5933 (J&K-HC) 22-Apr-2026 -- Section : 250 143(1) 28 154 43B 143(1)(a) -- Del-Trib -- Ecoenergy Insights Ltd. v. ACIT Assessee Appeal AllowedITA No. 5413/Del/20242025 TaxPub(DT) 5932 (Del-Trib) 22-Apr-2026 -- Section : 148 -- Meghalaya High Court -- Sutapa Chakravarty v. Chief CITWP(C). No. 66 of 20252025 TaxPub(DT) 5923 (Meghalaya High Court) 22-Apr-2026 -- Section : 260A 69A 143(2) 143(3) -- Chhattisgarh-HC -- Sunita Sherwani v. ITO Appeal AllowedTax Case No. 115 of 20252025 TaxPub(DT) 5915 (Chhattisgarh-HC) 22-Apr-2026 -- Section : 147 144B 10(38) 68 131 234B 148 -- Agra-Trib -- Suresh Chandra Sadh v. DCIT Assessee Appeal Partly AllowedITA No. 178/Agr/20242025 TaxPub(DT) 5912 (Agra-Trib) 22-Apr-2026 -- Section : 201(1)/ 31 148A(1) 148A(3) -- Bom-HC -- Swan Defence & Heavy Industries Ltd. v. Asstt. CIT Petition DisposedWrit Petition (L) No. 22088 of 20252025 TaxPub(DT) 5911 (Bom-HC) 22-Apr-2026 -- Section : 148 143(2) 142(1) 143(3) 143(3A) 143(3B) 148A(b) 43(B) 148A(d) 148(A)(d) 194(A) -- Guj-HC -- Vraj Corpn. v. Office of the Asstt. CITR/Special Civil Application No. 10388 of 20222025 TaxPub(DT) 5909 (Guj-HC) 22-Apr-2026 -- Section : 148A(b) 148A(d) 7 31 -- Bom-HC -- V. Hotels Ltd. v. Dy. CIT Petition AllowedWrit Petition (L) No. 22777 of 20252025 TaxPub(DT) 5905 (Bom-HC) 22-Apr-2026 -- Section : 143(2) 143(3) 144B 142(1) -- Guj-HC -- Tyger Capital (P) Ltd. v. Assessment Unit, ITD & Anr.R/Special Civil Application No. 5879 of 20252025 TaxPub(DT) 5902 (Guj-HC) 22-Apr-2026 -- Section : 263 143(3) 144B 143(1) 80P 80P(2)(d) 80P(4) 5(b) 56 -- Mum-Trib -- TMT Employees Co-operative Credit Society Ltd. v. PCIT Assessee Appeal AllowedITA No. 3591/Mum/20252025 TaxPub(DT) 5901 (Mum-Trib) 22-Apr-2026 -- Section : 201(1) 194H -- Bang-Trib -- Shanthala Enterprises v. ITO Assessee Appeal AllowedITA No. 1042/Bang/20252025 TaxPub(DT) 5895 (Bang-Trib) 22-Apr-2026 -- Section : 250 143(1) 139(1) 139(5) 143(1)(a) 89(1) 10(10AA) -- Ahd-Trib -- Sabbirahmed Basirahmed Shaikh v. ITO Assessee Appeal AllowedITA No. 205/Ahd/20252025 TaxPub(DT) 5887 (Ahd-Trib) 22-Apr-2026 -- Section : 250 201(1) 194C(6) 201(1A) 234E 139 -- Kol-Trib -- Rita Transport v. DCIT Assessee Appeal AllowedITA No. 585/KOL/20252025 TaxPub(DT) 5885 (Kol-Trib) 22-Apr-2026 -- Section : 156 274 271C 194C 194LA 126 194R 194B -- Bom-HC -- Pune Municipal Corporation v. Asstt. CIT Writ Petition No. 9551 of 20252025 TaxPub(DT) 5879 (Bom-HC) 22-Apr-2026 -- Section : 147/143(3) 148 192 37(1) 234B 234C -- Mum-Trib -- Procter & Gamble Hygiene & Health Care Ltd. v. Assessment Unit, NFAC Assessee Appeal Partly AllowedITA No. 3518/Mum/20252025 TaxPub(DT) 5878 (Mum-Trib) 22-Apr-2026 -- Section : 250 147 271(1)(c) 210 234A 148 142(2) 143(2) -- Ahd-Trib -- Pravinbhai Jethabhai Patel v. ITO Assessee Appeal AllowedITA No. 137/Ahd/20252025 TaxPub(DT) 5874 (Ahd-Trib) 22-Apr-2026 -- Section : 90 143(1) 154 143(1)(a) 139(1) -- Luck-Trib -- Praveen Saxena v. ITO Assessee Appeal AllowedITA No. 202/LKW/20242025 TaxPub(DT) 5873 (Luck-Trib) 22-Apr-2026 -- Section : 143(3) 144C(13) 234B 271A 270A -- Kol-Trib -- Philips Electronics Nederland B.V. v. ACITITA Nos. 543/KOL/2025 and ITA Nos. 544/KOL/20252025 TaxPub(DT) 5865 (Kol-Trib) 22-Apr-2026 -- Section : 148 142(1) -- Bom-HC -- Ornate Spaces (P) Ltd. v. Dy. CIT Petition DisposedWrit Petition No. 2698 of 20252025 TaxPub(DT) 5861 (Bom-HC) 22-Apr-2026 -- Section : 271(1)(c) 274 143(3) -- Kol-Trib -- Oriental Relays LLP v. ACIT Assessee Appeal AllowedITA No. 1574/KOL/20242025 TaxPub(DT) 5860 (Kol-Trib) 22-Apr-2026 -- Section : 239 219 143(1)(c) 139 154 254 143(3) 250 244A -- Del-Trib -- NKB Infrastructure (P) Ltd. v. ITOITA No. 5312/Del/20242025 TaxPub(DT) 5857 (Del-Trib) 22-Apr-2026 -- Section : 194H 133A 201(1) 194-H -- Bom-HC -- CIT v. Nish Developers (P) Ltd. Appeal DismissedIncome Tax Appeal No. 2289 of 20182025 TaxPub(DT) 5856 (Bom-HC) 22-Apr-2026 -- Section : 144B 144B(6) 143 143(3) -- Bom-HC -- New Globe Logistik LLP v. Asstt. CIT & Ors. Petition DisposedWrit Petition (L) No. 11264 of 20252025 TaxPub(DT) 5855 (Bom-HC) 22-Apr-2026 -- Section : 143(3) 68 115BBE -- Del-Trib -- Manish Jain v. ITOITA No. 3203/Del/20242025 TaxPub(DT) 5852 (Del-Trib) 22-Apr-2026 -- Section : 12A 12AB 2(15) -- Bang-Trib -- Jito Hubballi Girls Hostel & Education Trust v. CIT(E) Assessee Appeal AllowedITA No. 511/Bang/20252025 TaxPub(DT) 5848 (Bang-Trib) 22-Apr-2026 -- Section : 250 143(3) 14A 139 143(2) -- Kol-Trib -- Inter Globe Finance Ltd. v. DCIT Assessee Appeal DismissedITA No. 2096/KOL/20242025 TaxPub(DT) 5838 (Kol-Trib) 22-Apr-2026 -- Section : 143(1) 234A 139 140A -- Mum-Trib -- Hind Elastomers (P) Ltd. v. CPC Assessee Appeal AllowedITA No. 2449/Mum/20252025 TaxPub(DT) 5831 (Mum-Trib) 22-Apr-2026 -- Section : 153(1) 153(4) -- Del-Trib -- Mitsui Mining & Smelting Co. Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1407/Del/20252025 TaxPub(DT) 5828 (Del-Trib) 22-Apr-2026 -- Section : 271(1)(c) 40 195 165 -- Del-Trib -- Microad India (P) Ltd. v. NFAC Assessee Appeal AllowedITA No. 4715/Del/20242025 TaxPub(DT) 5827 (Del-Trib) 22-Apr-2026 -- Section : 271(1)(c) 143(3) 37 -- Bang-Trib -- DCIT v. Manipal Hospitals (Bangalore) (P) Ltd. Appeal DismissedITA No. 959/Bang/20252025 TaxPub(DT) 5825 (Bang-Trib) 22-Apr-2026 -- Section : 148 148A(d) 148A(b) 147 144B 156 149 3 149(1)(b) -- Del-HC -- Lombard Portfolio (P) Ltd. v. Dy. CITW.P. (C) No. 8349/2023, CM Appl. 31950/20232025 TaxPub(DT) 5820 (Del-HC) 22-Apr-2026 -- Section : 17 153A 143(3) 234A 234B 234C 132 10 3 -- Mum-Trib -- Darius Sam Motashaw v. Dy. DIT Appeal AllowedBMA No. 23/MUM/20252025 TaxPub(DT) 5818 (Mum-Trib) 22-Apr-2026 -- Section : 143(1) 90/91 139(1) -- Chen-Trib -- Lakshmi Sundararajan v. Dy. CIT Assessee Appeal AllowedITA No. 1336/Chny/20252025 TaxPub(DT) 5817 (Chen-Trib) 22-Apr-2026 -- Section : 143(1) 139(9) 154 199 194Q -- Visak-Trib -- Koti Narasimha Srinivas Vukkurthi v. ITO Assessee Appeal AllowedI.T.A. No. 333/VIZ/20252025 TaxPub(DT) 5814 (Visak-Trib) 22-Apr-2026 -- Section : 92B -- Del-Trib -- Kohinoor Food Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1441/Del/2023, ITA No. 1443/Del/2023 and ITA No. 1442/Del/20232025 TaxPub(DT) 5812 (Del-Trib) 22-Apr-2026 -- Section : 263 143(3) 144B 139(1) 143(2) 142(1) 80G -- Mum-Trib -- KKR India Advisors (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA Nos. 3599/Mum/20252025 TaxPub(DT) 5811 (Mum-Trib) 22-Apr-2026 -- Section : 147 143(2) 148 50C 80C 142(1) -- Ahd-Trib -- Kamleshbhai Baldevbhai Patel v. ITO Assessee Appeal Partly AllowedITA No. 197/Ahd/20252025 TaxPub(DT) 5806 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(3) 147 10(38) 234A 139 148 129 143(2) 292B 142(1) 294B -- Ahd-Trib -- Yogesh Hargovindbhai Joshi v. ITO Assessee Appeal AllowedITA No. 520/Ahd/20252025 TaxPub(DT) 5804 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(1) 32(1)(iia) -- Ahd-Trib -- Heena Parthiv Thakkar v. ADIT Assessee Appeal AllowedITA No. 2073/Ahd/20242025 TaxPub(DT) 5798 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(1) 143(1)(a) 10(10AA) 139 142 10AA 89 90 91 -- Ahd-Trib -- Harshvadan Natvarlal Chavda v. DCIT Assessee Appeal AllowedITA No. 794/Ahd/20252025 TaxPub(DT) 5796 (Ahd-Trib) 22-Apr-2026 -- Section : 143(1) 57 10(25) 2(38) 10(23AAA) 143(1)(a) -- Ahd-Trib -- Gujarat Industrial Investment Corpn. Ltd. Employees Provident Fund v. ITO Assessee Appeal AllowedITA No. 584/Ahd/20252025 TaxPub(DT) 5794 (Ahd-Trib) 22-Apr-2026 -- Section : 68 147/143(3) 148 133(6) 69C -- Kol-Trib -- DCIT v. Gateway Financial Services Ltd. Revenue Appeal DismissedITA No. 1146/KOL/20232025 TaxPub(DT) 5786 (Kol-Trib) 22-Apr-2026 -- Section : 14A 10(2A) 28(v) -- Del-Trib -- Fast Movers Logistics (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 128/DEL/20212025 TaxPub(DT) 5784 (Del-Trib) 22-Apr-2026 -- Section : -- Hyd-Trib -- Dharmender Sharma v. ITO Assessee Appeal AllowedITA No. 807/Hyd/20252025 TaxPub(DT) 5778 (Hyd-Trib) 22-Apr-2026 -- Section : 43 46 131 -- Jp-Trib -- Devendra Kumar Mehta v. DDITBMA No. 1/JPR/20252025 TaxPub(DT) 5777 (Jp-Trib) 22-Apr-2026 -- Section : 250 143(3) 56(2)(x) -- Ahd-Trib -- Deepakkumar Chandulal Shah v. ITO Assessee Appeal AllowedITA No. 561/Ahd/20252025 TaxPub(DT) 5770 (Ahd-Trib) 22-Apr-2026 -- Section : 40A(3) 143(3) -- Del-Trib -- DCIT v. Asian Consolidated Industries Ltd. Revenue Appeal DismissedITA No. 6217/Del/20172025 TaxPub(DT) 5760 (Del-Trib) 22-Apr-2026 -- Section : 143(3) 144C(13) 144B 144C(1) 234A 43B 36(1)(va) 234C 9A 9A(4) 115JB 139(1) -- Del-Trib -- Ciena India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 3715/Del/20242025 TaxPub(DT) 5758 (Del-Trib) 22-Apr-2026 -- Section : 148 68 144 -- Mum-Trib -- CICC Automation Technologies (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 6500/MUM/20242025 TaxPub(DT) 5757 (Mum-Trib) 22-Apr-2026 -- Section : 260A 11(2) 12A 143(3) 11(1)(a) -- Karn-HC -- CIT(E) v. Canara Bank Centenary Rural Development Trust Appeal DismissedIncome Tax Appeal No. 34 of 20252025 TaxPub(DT) 5752 (Karn-HC) 22-Apr-2026 -- Section : 14A -- Del-Trib -- DCIT v. ATS Infrastructure Ltd. Assessee Appeal Partly AllowedITA No. 5629/Del/2024 and Cross Objection No. 58/Del/2025 (Arising out of ITA No. 5629/Del/2024)2025 TaxPub(DT) 5747 (Del-Trib) 21-Apr-2026 -- Section : 260A 195 9 9(1)(vi) -- Del-HC -- CIT v. Xiocom (NZ) Ltd.ITA No. 299/20252025 TaxPub(DT) 6244 (Del-HC) 21-Apr-2026 -- Section : 119(2)(b) 80IBA -- Bom-HC -- Western Arch Developers v. Pr. CIT Petition DisposedWrit Petition No. 10698 of 20252025 TaxPub(DT) 6242 (Bom-HC) 21-Apr-2026 -- Section : 9 9(1)(v)(c) 40(a)(i) 195 -- Chen-Trib -- Venugoopal Subramaniyam Raja v. Dy. CIT Assessee Appeal DismissedITA Nos. 2855, 2856 & 2857/Chny/20242025 TaxPub(DT) 6237 (Chen-Trib) 21-Apr-2026 -- Section : 250 144 147 148 -- Del-Trib -- Vasudha Premkumar Sharma v. ITO Assessee Appeal AllowedITA No. 3290/Del/20232025 TaxPub(DT) 6236 (Del-Trib) 21-Apr-2026 -- Section : 80G 143(3) 144C(3) 263 135 37 -- Chen-Trib -- TVS Motor Co. Ltd. v. Pr. CIT Assessee Appeal Partly AllowedITA Nos. 1643 and 1644/Chny/20242025 TaxPub(DT) 6233 (Chen-Trib) 21-Apr-2026 -- Section : 143(3) 80P 80P(2)(d) -- Coch-Trib -- Venginissery Service Co-operative Bank Ltd. v. ITO Assessee Appeal AllowedITA Nos. 443 and 444/COCH/20242025 TaxPub(DT) 6228 (Coch-Trib) 21-Apr-2026 -- Section : 80P(2)(d) 56 57 40A(7) 142(1) -- Ahd-Trib -- The State Transport Employees Co-operative Credit Thrift Society v. Dy. CIT Assessee Appeal Partly AllowedITA No. 1937/Ahd/20242025 TaxPub(DT) 6227 (Ahd-Trib) 21-Apr-2026 -- Section : 250 80P(2)(d) -- Mum-Trib -- Salsette Catholic Co-operative Housing Society Ltd. v. ACIT Assessee Appeal AllowedITA No. 5894/MUM/2024 and ITA No. 5893/MUM/20242025 TaxPub(DT) 6226 (Mum-Trib) 21-Apr-2026 -- Section : 154 -- Mum-Trib -- The Mogaveera Co-operative Bank Ltd. v. ACIT Assessee Appeal AllowedITA No. 5826/Mum/20242025 TaxPub(DT) 6223 (Mum-Trib) 21-Apr-2026 -- Section : 144 142(1) 80P 139(1) 133(6) 131 80P(4) 80A(5) 10A 10B -- Coch-Trib -- The Mahadevikad Service Co-operative Bank Ltd. v. ITO Assessee Appeal DismissedITA No. 289/COCH/20232025 TaxPub(DT) 6222 (Coch-Trib)