Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 04-Oct-2025 -- Section : 271D/271E 275 269SS 153C 271E 275(1)(c) -- Del-Trib -- Satyendra Pal Aggarwal v. Addl. CIT Appeal AllowedITAs No. 1964 to 1966/Del/20252025 TaxPub(DT) 5384 (Del-Trib) 04-Oct-2025 -- Section : 12AB (1) -- Bang-Trib -- Laksh Seva Foundation v. CIT(E) Assessee Appeal Partly AllowedITA No. 647/Bang/20252025 TaxPub(DT) 5280 (Bang-Trib) 04-Oct-2025 -- Section : 80G(5) 12AB 12AA 11 -- Hyd-Trib -- Hyderabad Area Round Table No. 134 Charitable Trust v. CIT(E) Assessee Appeal AllowedITA Nos. 62 and 68/Hyd/20252025 TaxPub(DT) 5244 (Hyd-Trib) 04-Oct-2025 -- Section : 263 263(2) 143(3) 43B 147 263(1) 263(1)can 148(2) -- Mad-HC -- CIT v. Ganga Textiles Ltd. Appeal DismissedTax Case Appeal No. 340 of 20132025 TaxPub(DT) 5204 (Mad-HC) 04-Oct-2025 -- Section : 143(1) 143(2) 142(1) 41(1) -- Mad-HC -- CIT v. Anand Transport Appeal DismissedTCA No. 944 of 20092025 TaxPub(DT) 5203 (Mad-HC) 04-Oct-2025 -- Section : 132 -- Hyd-Trib -- Kiran Kumr Reddy v. Dy. CIT Assessee Appeal DismissedITA No. 255/Hyd/20252025 TaxPub(DT) 5068 (Hyd-Trib) 04-Oct-2025 -- Section : 153C 153A(1) 153C(1) -- Del-Trib -- Shreeaumji Infrastructue & Projects (P) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 2341 to 2343/Del/2024 and ITA No. 2786/Del/20242025 TaxPub(DT) 5066 (Del-Trib) 04-Oct-2025 -- Section : 143(3) 144B 68 115BBE 142(1) 143(2) -- Ahd-Trib -- Sharnya Infra (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1617/Ahd/20242025 TaxPub(DT) 5064 (Ahd-Trib) 04-Oct-2025 -- Section : 2 72A(4)? 143 147 148 2(19AAA) -- Bom-HC -- Pr. CIT v. Nocil Ltd. Appeal DismissedIncome Tax Appeal No. 2037 of 20182025 TaxPub(DT) 5036 (Bom-HC) 04-Oct-2025 -- Section : 250 132 133A 153C -- Del-Trib -- LSV Micro Device (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 291/Del/20232025 TaxPub(DT) 5020 (Del-Trib) 04-Oct-2025 -- Section : 12AA 11 12A(1) 119 12AB -- Ahd-Trib -- Dipali Foundation v. CIT(E) Assessee Appeal AllowedITA No. 476/Ahd/20252025 TaxPub(DT) 4982 (Ahd-Trib) 04-Oct-2025 -- Section : 143(3) 14A 263 144 69 56(2)(vii) -- Ahd-Trib -- Dy. CIT v. Vijay Manubhai Hirpara Revenue Appeal DismissedITA No. 668/Ahd/20252025 TaxPub(DT) 4980 (Ahd-Trib) 04-Oct-2025 -- Section : 147 263 143(1) 68 143(3) -- Del-Trib -- BKR Capital (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 3400/Del/20242025 TaxPub(DT) 4968 (Del-Trib) 04-Oct-2025 -- Section : 80G(5)(iv) 12AB 12A) 80G) -- Ahd-Trib -- Shree Kadava Patel Gau Seva Samaj v. CIT(E) Assessee Appeal AllowedITA No. 278 and 279/Ahd/20252025 TaxPub(DT) 4926 (Ahd-Trib) 04-Oct-2025 -- Section : 80G(5) 10 12 12AA -- Chd-Trib -- Society for Technology Business Incubator v. CIT(E) Assessee Appeal AllowedITA No. 1134/CHD/20242025 TaxPub(DT) 4895 (Chd-Trib) 04-Oct-2025 -- Section : 143(3) 68 143(2) 131 -- Kol-Trib -- ITO v. Sapphire Trade Associates (P) Ltd. Revenue Appeal DismissedITA No. 1115/Kol/20242025 TaxPub(DT) 4668 (Kol-Trib) 04-Oct-2025 -- Section : 260A 68 34 147 -- Cal-HC -- Pr. CIT v. Prasant Desai Application DismissedITAT/57/2025, IA No. GA/2/20252025 TaxPub(DT) 4468 (Cal-HC) 04-Oct-2025 -- Section : 250 253(3) 23(1)(a) 23(1)(c) 270A -- Mum-Trib -- Classic Mall Development Co. Ltd. v. ACIT Assessee Appeal AllowedITA No. 2297/MUM/20252025 TaxPub(DT) 4355 (Mum-Trib) 04-Oct-2025 -- Section : 250 68 37(1) 143(3) 144B -- Ahd-Trib -- Asstt. CIT v. Siddhi Industries Ltd. Revenue Appeal DismissedITA No. 1468/Ahd/20242025 TaxPub(DT) 4335 (Ahd-Trib) 04-Oct-2025 -- Section : 153A/ 132 144 271AAB -- Del-Trib -- ACIT v. Shikha Tiwari Revenue Appeal DismissedITA Nos. 1225 and 1226/Del/20222025 TaxPub(DT) 4211 (Del-Trib) 04-Oct-2025 -- Section : 143(3) 292C 69C 40A(3) 132 139(1) -- Dehradun-Trib -- Neeraj Singhal v. DCIT/ACIT Assessee Appeal AllowedITA No. 124/DDN/20242025 TaxPub(DT) 4154 (Dehradun-Trib) 04-Oct-2025 -- Section : 154 90/90A 139(1) -- Mum-Trib -- Hirachand Damji Dand v. ACIT Assessee Appeal AllowedITA No. 1804/MUM/2025 and ITA No. 1803/Mum/20252025 TaxPub(DT) 4141 (Mum-Trib) 04-Oct-2025 -- Section : 263 269-UD -- Agra-Trib -- Ritu Bansal v. Pr. CIT Assessee Appeal AllowedITA Nos. 53-55/Agr/2022, ITA No. 151/Agr/2022 and ITA No. 100/Agr/20222025 TaxPub(DT) 4110 (Agra-Trib) 04-Oct-2025 -- Section : 250 69A 143(3) 147 148 115BBE 271AAC -- Ahd-Trib -- Ramesh Corpn. Automobiles v. ITO Appeal AllowedITA No. 4/Ahd/20252025 TaxPub(DT) 4104 (Ahd-Trib) 04-Oct-2025 -- Section : 250 143(3) 69A 234B -- Kol-Trib -- Pyarelal Shaw v. ITO Assessee Appeal DismissedITA No. 2687/KOL/20242025 TaxPub(DT) 4095 (Kol-Trib) 04-Oct-2025 -- Section : 144 144B 156 274 147 148 148A(b) 148A(d) -- Karn-HC -- P.A. Educational Trust v. Assessment Unit, ITD Petition AllowedWrit Petition No. 12669 of 2025 (T-IT)2025 TaxPub(DT) 4085 (Karn-HC) 04-Oct-2025 -- Section : 263 143(3) 143(2) 144C(13) 143(3A) 37(1) 36(1)(vii) -- Pune-Trib -- Neilsoft (P) Ltd. v. PCIT Assessee Appeal DismissedITA No. 926/PUN/20242025 TaxPub(DT) 4081 (Pune-Trib) 04-Oct-2025 -- Section : 250 56(2)(vii) 68 143(2) 2(14) 10(10D) -- Ahd-Trib -- Hiren Rameshbhai Patel v. Dy. CIT Assessee Appeal Partly AllowedITA No. 681/Ahd/20242025 TaxPub(DT) 4008 (Ahd-Trib) 04-Oct-2025 -- Section : 144 153C 132 153C(1) 153-C 153(c)(1)] 132A 143(1) -- Mum-Trib -- DCIT v. Samira Habitats India Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 5713/Mum/2024, ITA No. 5712/Mum/2024, C.O. No. 09/Mum/2025 and C.O. No. 10/Mum/20252025 TaxPub(DT) 3978 (Mum-Trib) 04-Oct-2025 -- Section : 250 143(3) 144B 12AB 143(2) 68 11(1) 115BBC 131(1)(b) 10 -- Pune-Trib -- BK Educational & Welfare Society v. ITO (E) Assessee Appeal Partly AllowedITA No. 1429/PUN/20242025 TaxPub(DT) 3951 (Pune-Trib) 03-Oct-2025 -- Section : 143(1) 10(10B) 89(1) -- Chd-Trib -- Bijender Singh Dhankhar v. ITO Appeal AllowedITA No. 222/CHANDI/20252025 TaxPub(DT) 5421 (Chd-Trib) 03-Oct-2025 -- Section : -- Cal-HC -- Shashi Kala Devi v. UOI & Ors. WPA 1339 of 20242025 TaxPub(DT) 5414 (Cal-HC) 03-Oct-2025 -- Section : 250 147 144 144B 250(6) -- Pune-Trib -- Sanjay Dattaram Gurav v. ITO Assessee Appeal AllowedITA No. 690/PUN/20252025 TaxPub(DT) 5382 (Pune-Trib) 03-Oct-2025 -- Section : 260A 143(1) 143(2) 143(3) 148 147 -- Cal-HC -- Pr. CIT v. Gillanders Arbuthnot & Co. Ltd. Application DismissedITAT/67/2025, IA No. GA/2/20252025 TaxPub(DT) 5355 (Cal-HC) 03-Oct-2025 -- Section : 143(3) 144 68 -- Chd-Trib -- P&R Agri Energy (P) Ltd. v. ITO Appeal AllowedITA No. 807/CHANDI/2024 and ITA No. 808/CHANDI/20242025 TaxPub(DT) 5340 (Chd-Trib) 03-Oct-2025 -- Section : 80G(5)(iv) 10(23C) 11 80G(5)(ii) -- Ahd-Trib -- M.P. Chaudhary Charitable Trust v. CIT(E) Assessee Appeal AllowedITA No. 366/Ahd/20252025 TaxPub(DT) 5287 (Ahd-Trib) 03-Oct-2025 -- Section : 250 143(1) 143(1)(a) 89(1) 139 142 89] 90 91 -- Ahd-Trib -- Kishorchandra Motilal Rajput v. DCIT Assessee Appeal AllowedITA No. 819/Ahd/20252025 TaxPub(DT) 5278 (Ahd-Trib) 03-Oct-2025 -- Section : 250 143(3) 148 147 144 144B 142(1) -- Mum-Trib -- ITO v. Acute Retail Infra (P) Ltd. Revenue Appeal AllowedITA No. 4570/MUM/20242025 TaxPub(DT) 5265 (Mum-Trib) 03-Oct-2025 -- Section : 250 69 148 144C(1) 147 144C(3) -- Mum-Trib -- ITO v. Bhagwandas Bherumal Adani Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 5026/MUM/2024, CO No. 273/MUM/2024 (Arising out of ITA No. 5026/Mum/2024)2025 TaxPub(DT) 5263 (Mum-Trib) 03-Oct-2025 -- Section : 68 143(3) -- Del-Trib -- ITO v. Bharatpuria Finance & Investment Ltd. Revenue Appeal DismissedITA No. 3513/Del/20192025 TaxPub(DT) 5248 (Del-Trib) 03-Oct-2025 -- Section : 92CA(3) 144C -- Chen-Trib -- HSI Automotives (P) Ltd. v. DCIT Assessee Appeal Partly AllowedIT (TP) A No. 28/Chny/20212025 TaxPub(DT) 5243 (Chen-Trib) 03-Oct-2025 -- Section : 144 -- Bang-Trib -- Carreg Commodities (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 423/Bang/20252025 TaxPub(DT) 5196 (Bang-Trib) 03-Oct-2025 -- Section : 143(3) -- Hyd-Trib -- Bollineni Developers Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 580/Hyd/20252025 TaxPub(DT) 5192 (Hyd-Trib) 03-Oct-2025 -- Section : 147 144B 148 144(3) -- Ori-HC -- Bijaya Kumar Panda v. Central Board of Direct Taxes Petition DisposedW.P. (C) No. 12890 of 20252025 TaxPub(DT) 5189 (Ori-HC) 03-Oct-2025 -- Section : 69A 115BBE -- Srt-Trib -- Asifiqbal Ismail Jangda v. ITO Assessee Appeal AllowedI.T.A. No. 963/SRT/20242025 TaxPub(DT) 5174 (Srt-Trib) 03-Oct-2025 -- Section : 142(1) 143(3) 143(2) 143(1) 260-A(4) -- P&H-HC -- Aggarwal Engineering Co. v. Asstt. CITITA No. 41 of 2005 (O&M)2025 TaxPub(DT) 5154 (P&H-HC) 03-Oct-2025 -- Section : 148A(d) 148A(b) 147 -- Del-HC -- Vivek Kumar v. ITO & Anr. Petition DismissedW.P. (C) No. 17240/20242025 TaxPub(DT) 5094 (Del-HC) 03-Oct-2025 -- Section : 80G 12AB 80G(5) -- Hyd-Trib -- Veedhi Balala Sneha Sangam v. CIT(E) Assessee Appeal AllowedITA No. 364/Hyd/20252025 TaxPub(DT) 5090 (Hyd-Trib) 03-Oct-2025 -- Section : 143(1) 11 234 2(24) 37 -- Bang-Trib -- Shri Bhadreshwar Education & Social Welfare Trust v. ITO Assessee Appeal AllowedITA No. 700/Bang/20252025 TaxPub(DT) 5067 (Bang-Trib) 03-Oct-2025 -- Section : 250 143(3) 68 115BBE 11588 -- Pune-Trib -- Santosh Shivram Potadar v. ITO Assessee Appeal AllowedITA No. 193/PUN/20252025 TaxPub(DT) 5056 (Pune-Trib) 03-Oct-2025 -- Section : 250 147 144 249(2) 249(3) -- Agra-Trib -- Mohd. Yunus Warsi v. ITOITA No. 168/Agr/20252025 TaxPub(DT) 5029 (Agra-Trib) 03-Oct-2025 -- Section : 148 148A 147 144B 69A 80P -- Hyd-Trib -- Gouda Sankshema Sangam v. ITO Assessee Appeal AllowedITA No. 256/Hyd/20252025 TaxPub(DT) 4992 (Hyd-Trib) 03-Oct-2025 -- Section : 154 263 143(3) 68 154/143(3) 263/154 -- Del-Trib -- BGM Telecommunications (P) Ltd. v. PCIT Assessee Appeal DismissedITA No. 4061/Del/20242025 TaxPub(DT) 4966 (Del-Trib) 03-Oct-2025 -- Section : 12AB 11 154 143(1)(a) 12AA 12A/12AA -- Pune-Trib -- Adhar Projects Welfare Society v. ITO Assessee Appeal AllowedITA No. 2677/PUN/20242025 TaxPub(DT) 4951 (Pune-Trib) 03-Oct-2025 -- Section : 142(1) 144 69A 249(4)(b) -- Hyd-Trib -- Adarsh Medical Hall v. ITO Assessee Appeal AllowedITA No. 287/Hyd/20252025 TaxPub(DT) 4950 (Hyd-Trib) 03-Oct-2025 -- Section : 250 147 144B 50C 249(4)(b) 139(1) 156 -- Srt-Trib -- Abdulrehman Abdulhay Bhanapatel v. ITO Assessee Appeal AllowedITA No. 20/SRT/20242025 TaxPub(DT) 4947 (Srt-Trib) 03-Oct-2025 -- Section : 143(1) 194 52 -- Hyd-Trib -- Gopikishan Pallod v. ITO Assessee Appeal AllowedITA No. 568/Hyd/20252025 TaxPub(DT) 4928 (Hyd-Trib) 03-Oct-2025 -- Section : 154 234E 200A(1)(c) 220(2) 200(3) -- Pune-Trib -- Ram Refrigeration & Electronics (P) Ltd. v. ITO Assessee Appeal AllowedITA Nos. 884 to 887/PUN/20252025 TaxPub(DT) 4912 (Pune-Trib) 03-Oct-2025 -- Section : 147 68 234A 148 69C -- Mum-Trib -- Sohan Banwarilal Kumawat v. ITO Assessee Appeal Partly AllowedITA No. 1778/Mum/20252025 TaxPub(DT) 4897 (Mum-Trib) 03-Oct-2025 -- Section : 147 144 148 151A 148A(d) 148A(b) 149(1) 153C 153A 132 132A -- Cal-HC -- Manoj Kumar Bagree v. ITO Petition DisposedWPA 3723 of 20252025 TaxPub(DT) 4876 (Cal-HC) 03-Oct-2025 -- Section : 80G 11(1) 139 143(1)(a) 154 12/12A -- Bom-HC -- Kotak Family Foundation v. CIT(E) & Ors. Petition DisposedWrit Petition (L) No. 17883 of 20252025 TaxPub(DT) 4870 (Bom-HC) 03-Oct-2025 -- Section : 250 144 80P 142(1) 80AC 139(1) 80A(5) 10A 10B -- Pune-Trib -- Kasma Prathmik Shishak Sahakari Patsanstha Maryadit v. ITO Assessee Appeal AllowedITA No. 1744/PUN/20242025 TaxPub(DT) 4867 (Pune-Trib) 03-Oct-2025 -- Section : 154 11 143(1) 11(2) 11(5) 11(2)(c) -- Ahd-Trib -- ITO (E) v. MML Choudhry Charitable & Education Trust Revenue Appeal DismissedITA No. 645/Ahd/20252025 TaxPub(DT) 4858 (Ahd-Trib) 03-Oct-2025 -- Section : 143(1) 167B 2(29C) 111A 112 154 -- Pune-Trib -- Hreyansh Vasundhara Family Trust v. ITO Assessee Appeal AllowedITA No. 1793/PUN/20242025 TaxPub(DT) 4819 (Pune-Trib) 03-Oct-2025 -- Section : 250 -- Ahd-Trib -- Gujarat State Road Development Corpn. Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1479/Ahd/20242025 TaxPub(DT) 4817 (Ahd-Trib) 03-Oct-2025 -- Section : 263 143(3) 153A 68 69C 37(1) 54 54F 234A -- Del-Trib -- Corporate International Financial Services Ltd. v. PCIT Assessee Appeal AllowedITA Nos. 218, 220, 221, 223, 240, 349 & 243/Del/20242025 TaxPub(DT) 4786 (Del-Trib) 03-Oct-2025 -- Section : 201 194J 201(1A) 201(1) 9 -- Mum-Trib -- Bombay Integrated Security (India) Ltd. v. ITO Assessee Appeal AllowedITA No. 2881/Mum/20252025 TaxPub(DT) 4779 (Mum-Trib) 03-Oct-2025 -- Section : 80P 56 80P(2)(d) -- Chen-Trib -- The Nedunchalai Nagar Co-op. House Building Society Ltd. v. ITO Assessee Appeal AllowedITA No. 339/Chny/20252025 TaxPub(DT) 4522 (Chen-Trib) 03-Oct-2025 -- Section : 80G(5) 2(15) 80G(5B) -- Srt-Trib -- Rajsthan Yuva Sangh v. CIT(E) Assessee Appeal AllowedITA No. 1209/SRT/20242025 TaxPub(DT) 4472 (Srt-Trib) 03-Oct-2025 -- Section : 143(2) 142(1) 80P 80P(4) -- Kol-Trib -- ITO v. Contai Co-operative Agriculture & Rural Development Bank Ltd. Revenue Appeal DismissedITA Nos. 1731 and 1809/Kol/20242025 TaxPub(DT) 4403 (Kol-Trib) 03-Oct-2025 -- Section : 143(3) 147 143(1) 80-IB 148 80AC 139(1) 80-IB(10) 142(1) 144 -- Chd-Trib -- Bee Gee Construction Co. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 597/CHANDI/2024 and ITA No. 572/CHANDI/20242025 TaxPub(DT) 4342 (Chd-Trib) 03-Oct-2025 -- Section : 119(2)(b) 139 244A -- Karn-HC -- Pr. CIT v. Vivek KrishnnamoorthyWrit Appeal No. 15 of 2024 (T-IT)2025 TaxPub(DT) 4245 (Karn-HC) 03-Oct-2025 -- Section : 250 90 139(1) 90(2) 143(1) 154 -- Bang-Trib -- Kumar Ranganathan v. DCIT Assessee Appeal AllowedITA No. 20/Bang/20252025 TaxPub(DT) 4149 (Bang-Trib) 03-Oct-2025 -- Section : 68 115BBE 145(3) 271AAC 133A -- Mum-Trib -- Dhanaji Budhaji & Co. v. ITO Assessee Appeal AllowedITA No. 1386/MUM/20252025 TaxPub(DT) 4117 (Mum-Trib) 03-Oct-2025 -- Section : 148 143(2) 68 -- Kol-Trib -- ITO v. Venkatesh International Exim (P) Ltd. Revenue Appeal DismissedITA No. 1456/KOL/20242025 TaxPub(DT) 4012 (Kol-Trib) 03-Oct-2025 -- Section 16(4) Section 161 Section 160... 2025 TaxPub(GST) 2697 (Del-HC) Mark Agencies v. Department of Trade and Taxes & Anr. , Del-HCW.P. (C) No. 9700/2025 & CM Appl. No. 40678/2025 03-Oct-2025 -- Section 16(4) Section 16(5) Section 107 Section 49 Section 39 Section 37... 2025 TaxPub(GST) 2687 (Del-HC) Heal Health Connect Solutions (P) Ltd. v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) No. 8206/2024 03-Oct-2025 -- Section 74(9) Section 16 Section 107 Section 122(1) Section 122(3)... 2025 TaxPub(GST) 2650 (Del-HC) Sardar Auto Traders v. Addl. Commr. of CGST , Del-HCW.P. (C) No. 10518/2025 & CM Appl. 43634/2025 03-Oct-2025 -- Section 29(2)(c) Section 169 Section 107(1)... 2025 TaxPub(GST) 2635 (Pat-HC) National Rural & Mountain Tribal Development Association v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 1546 of 2025 03-Oct-2025 -- Section 74 Section 128A... 2025 TaxPub(GST) 2620 (Karn-HC) BSH Houseshold Applicances Manufacturing (P) Ltd. v. CCT , Karn-HCWrit Petition No. 11574 of 2025 (T-RES) 03-Oct-2025 -- Section 74 Section 11-A Section 11A Section 73 Section 28 Section 74A... 2025 TaxPub(GST) 2613 (Mad-HC) Balamore Estates (P) Ltd. v. Asstt. Commr. of CGST & CE , Mad-HCW.P. (MD) Nos. 20150 to 20155 of 2025 and W.M.P. (MD) Nos. 15550, 15553, 15531, 15532, 15515, 15519, 15556, 15557, 15522 and 15525 of 2025 03-Oct-2025 -- Section 132(1)(b) Section 132(1)(i) Section 67(2) Section 69 Section 70... 2025 TaxPub(GST) 2447 (P&H-HC) Sarthak Jain v. Senior Intelligence Officer , P&H-HCCRM-M-27147-2025 03-Oct-2025 -- Section 107(1) Section 67 Section 70 Section 74(1) Section 50 Section 74(11) Section 122(1) Section 122(1)(ii) Section 122(3)(e) Section 122(3)(a) Section 122(1)(i) Section 122(3)(d) Rule 108... 2025 TaxPub(GST) 2411 (P&H-HC) Jai Ramji Pipes v. State of Punjab & Ors. , P&H-HCCWP-11916-2025 03-Oct-2025 -- Section 161 Section 107 Section 122(1) Section 122(3)... 2025 TaxPub(GST) 2352 (Del-HC) Amit Aggarwal v. Asstt. Commr. , Del-HCW.P. (C) No. 8340/2025 & CM Appl. 36174/2025 03-Oct-2025 -- Section 85(7) Section 31... 2025 TaxPub(GST) 2041 (Tel-HC) Bhagavathi Granites Industries v. Superintendent of Central Tax , Tel-HCWrit Petition No. 25839 of 2024 03-Oct-2025 -- Section 73 Section 20 Section 39 Section 44 Section 107 Section 169 Section 107(4) Section 226 Rule 142... 2025 TaxPub(GST) 2030 (Cal-HC) Ram Kumar Sinhal v. State of West Bengal & Ors. , Cal-HCW.P.A. 1140 of 2025 03-Oct-2025 -- Section 54(3) Section 49(6) Section 54(3)(i) Section 29(5) Section 112 Section 39 Rule 5... 2025 TaxPub(GST) 1958 (Sikkim-HC) SICPA India (P) Ltd. & Anr. v. UOI & Ors. , Sikkim-HCWP (C) No. 54 of 2023 03-Oct-2025 -- ... 2025 TaxPub(GST) 1945 (Del-HC) Raj International v. Addl. Commr. of CGST , Del-HCW.P. (C) No. 4096/2025 03-Oct-2025 -- Section 168A Section 168(A) Section 73 Section 168-A... 2025 TaxPub(GST) 1935 (Del-HC) Ojas Advertising v. Sales Tax Officer Class II/Avato , Del-HCW.P. (C) No. 6829/2025 & CM Appl. 30970/2025 03-Oct-2025 -- Section 168A Section 168(A) Section 73 Section 168-A... 2025 TaxPub(GST) 1917 (Del-HC) Landmark Traders (P) Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 7162/2025, CM Appl. 32302/2025 & CM Appl. 32303/2025 03-Oct-2025 -- Section 168A Section 168(A) Section 73 Section 168-A... 2025 TaxPub(GST) 1911 (Del-HC) Hands on Hands Ventures (P) Ltd. v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) No. 7130/2025, CM Appl. 32212/2025 & CM Appl. 32213/2025 03-Oct-2025 -- Section 130 Section 122 Section 9 Section 35 Section 73 Section 35(6) Section 74 Section 50 Section 169 Rule 120 Rule 57... 2025 TaxPub(GST) 1795 (All-HC) Janta Machine Tools v. State of U.P. & Ors. , All-HCWrit Tax No. 1503 of 2024 03-Oct-2025 -- Section 74 Section 50 Section 20 Section 122 Section 16(2)(b) Section 107... 2025 TaxPub(GST) 1794 (Del-HC) Infiniti Retail Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 4347/2025, CM Appl. 20078/2025 & CM Appl. 20079/2025 03-Oct-2025 -- Section 54 Section 49 Section 39 Section 9 Section 34 Section 73 Section 89 Section 74 Section 30 Section 36... 2025 TaxPub(GST) 1783 (Del-HC) Delhi Metro Rail Corpn. Ltd. v. Commissioner (Appeals-II) & Anr. , Del-HCW.P. (C) No. 10635/2022 03-Oct-2025 -- Section 47 Section 50 Section 74 Section 16(4) Section 80 Section 79 Section 70 Rule 142(1A) Rule 158... 2025 TaxPub(GST) 1657 (Gau-HC) Jitu Enterprises & Sounds Service v. UOI , Gau-HCWP(C)/1258/2025 03-Oct-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1653 (Del-HC) World Art Press v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) No. 14538/2024 & CM Appl. 60959/2024 03-Oct-2025 -- Section 58A Section 16 Section 54... 2025 TaxPub(GST) 1648 (Mad-HC) UOI v. Flemingo Duty Free Shop (P) Ltd. , Mad-HCW.A. No. 674 of 2023 and C.M.P. No. 6753 of 2023 03-Oct-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1635 (Del-HC) Tanishka Steel v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) No. 14331/2024 & CM Appl. 59991/2024, W.P. (C) No. 14506/2024 & CM Appl. 60781/2024 03-Oct-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1634 (Del-HC) Tanishka Steel v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) No. 14982/2024 & CM Appl. 62809/2024 03-Oct-2025 -- Section 73(9) Section 107(4)... 2025 TaxPub(GST) 1627 (Karn-HC) Sri Ganesh Trading Co. v. Jt. CCT , Karn-HCWrit Petition No. 25108 of 2024 (T-RES) 03-Oct-2025 -- Section 168A Section 73 Section 168-A Section 17 Section 75 Section 107 Rule 100... 2025 TaxPub(GST) 1622 (Del-HC) Shudh Hospitality (P) Ltd. v. GST Officer , Del-HCW.P. (C) No. 548/2025 & CM Appl. 2489/2025 03-Oct-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1596 (Del-HC) Rahul Singhal v. CCT , Del-HCW.P. (C) No. 16072/2024 & CM Appl. 67495/2024 03-Oct-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1587 (Del-HC) Neelgiri Poly Plast v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) No. 5345/2025 03-Oct-2025 -- Section 168A Section 73 Section 168-A Rule 21(b)-person... 2025 TaxPub(GST) 1575 (Del-HC) Jinender Paper Mart v. Sales Tax Officer, Class-II/Avato , Del-HCW.P. (C) No. 13671/2024 & CM Appl. 57296/2024 03-Oct-2025 -- Rule 14A... 2025 TaxPub(GST) 1573 (AP-HC) Jain Irrigation Systems Ltd. v. CTO & Ors. , AP-HCWrit Petition Nos. 7957, 7972 & 8081 of 2023 03-Oct-2025 -- Section 168A Section 73 Section 168-A Section 161... 2025 TaxPub(GST) 1565 (Del-HC) Hindustan Construction Co. Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 16514/2024 & CM Appl. 69757/2024 03-Oct-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1559 (Del-HC) Gurukirpa Enterprises v. Commr. of DGST & Ors. , Del-HCW.P. (C) No. 16441/2024 & CM Appl. 69421/2024 03-Oct-2025 -- Section 168A Section 73 Section 168-A Rule 100... 2025 TaxPub(GST) 1556 (Del-HC) Grilled Roti v. Commr. of Delhi GST & Anr. , Del-HCW.P. (C) No. 5926/2025 & CM Appl. 26965/2025 03-Oct-2025 -- Section 482 Section 439... 2025 TaxPub(GST) 1539 (Del-HC) Directorate General of GST Intelligence v. Ramesh Wadhera , Del-HCCrl. M.C. No. 2411/2021 03-Oct-2025 -- Section 168A Section 73 Section 168-A Section 75(4) Rule 100(2)... 2025 TaxPub(GST) 1531 (Del-HC) D.J. Associates v. Commr. of DGST & Ors. , Del-HCW.P. (C) No. 15726/2024 & CM Appl. 66013/2024 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1420 (Del-HC) Riyaz Ahmed v. Proper Officer SGST , Del-HCW.P. (C) No. 9114/2024 and CM Appl. No. 37281/2024 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1416 (Del-HC) Mohd. Afzal v. Sales Tax Officer & Anr. , Del-HCW.P. (C) No. 14378/2024 and CM Appl. No. 60157/2024 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1392 (Del-HC) Sumer & Co. v. UOI & Anr. , Del-HCW.P. (C) No. 4984/2025 & CM Appl. No. 22862/2025 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1368 (Del-HC) Manisha Sachan v. Sales Tax Officer Class II/Avato , Del-HCW.P. (C) No. 17347/2024 & CM Appl. 73881/2024 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1367 (Del-HC) Mahadev Industries v. UOI & Ors. , Del-HCW.P. (C) No. 3887/2025 & CM Appl. 18071/2025 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1360 (Del-HC) K.S. Impex Ltd. v. Commr. of Delhi GST & Anr. , Del-HCW.P. (C) No. 892/2025 & CM Appl. 4360/2025 03-Oct-2025 -- Section 73(9) Section 75(4) Section 44 Section 44(1) Section 51 Section 10 Section 9 Section 168A Section 20 Section 54... 2025 TaxPub(GST) 1348 (All-HC) Ganesh Cement (P) Ltd. v. State of U.P. , All-HCWrit Tax No. 377 of 2025 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1339 (Del-HC) Brij Machine Tools v. Govt of NCT of Delhi & Ors. , Del-HCW.P. (C) No. 14654/2024 03-Oct-2025 -- Section 73 Section 168A Section 168-A... 2025 TaxPub(GST) 1334 (Del-HC) Aviral Technoglogy Solutions & Telecom (P) Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 4413/2025 & CM Appl. 20318/2025 03-Oct-2025 -- Section 107(2) Section 54 Section 74(1) Section 25(4)... 2025 TaxPub(GST) 1331 (MP-HC) Ashirwad Industries v. UOI & Ors. , MP-HCWrit Petition No. 7056 of 2025 03-Oct-2025 -- Section 483 Section 439 Section 83... 2025 TaxPub(GST) 1234 (Del-HC) Directorate General of GST Intelligence (DGGI) v. Yogesh Kumar Gupta , Del-HCCrl. M.C. 1573/2025 & Crl. M.A. 7109/2025 03-Oct-2025 -- Section 67 Section 83 Rule 159... 2025 TaxPub(GST) 1232 (Del-HC) Brijbihari Concast (P) Ltd. v. Directorate General of GST Intelligence , Del-HCW.P. (C) No. 8433/2024, CM Appls. 34828/2024 & 16421/2025 03-Oct-2025 -- Section 107 Section 138A Section 129 Section 68 Rule 138A Rule 48... 2025 TaxPub(GST) 1201 (Cal-HC) Shekhar Kumar @ Shekhar Bagaria v. State of West Bengal & Ors. , Cal-HCWPA 597 of 2025 03-Oct-2025 -- Section 107 Section 138A Section 129 Section 68 Rule 138A Rule 48... 2025 TaxPub(GST) 1200 (Cal-HC) Shekhar Kumar @ Shekhar Bagaria v. State of West Bengal & Ors. , Cal-HCWPA 594 of 2025 03-Oct-2025 -- Section 132(1)(b) Section 229-A Section 82 Section 174-A Section 313... 2025 TaxPub(GST) 1189 (All-HC) Krishnamohan Vishvkarama v. UOI , All-HCCriminal Misc. Bail Application No. 1316 of 2025 03-Oct-2025 -- Section : 245R(4) 245Q(1) 143(3) 143(3A) 164 12 245W 115UB 43(5) 161 160 27 164(1) 160( -- Del-HC -- Equity Intelligence Aif Trust v. CBDT & Anr. Petition DisposedW.P. (C) 9972/2024 & CM APPL Nos. 40840/2025, 69940/2024 & 1448/20252025 TaxPub(DT) 6647 (Del-HC) 03-Oct-2025 -- Section : 143(3) 43B 234B 14A 10B 234D 234C 5 80IC 10A 80IA 108 80IB 801B 801A 80HHC -- Del-Trib -- Jindal Saw Ltd. v. DCIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 826/Del/2016, ITA No. 1000/Del/2016, ITA No. 504/Del/2022, ITA No. 4693/Del/2019 and ITA No. 4760/Del/20192025 TaxPub(DT) 5847 (Del-Trib) 03-Oct-2025 -- Section : 250 143(3) 143(2) 142(1) 68 133(6) 131 136(6) 10 143(1) -- Del-Trib -- ITO v. Mansarover Exim (P) Ltd. Revenue Appeal DismissedITA No. 1275/Del/20242025 TaxPub(DT) 5842 (Del-Trib) 03-Oct-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 32 14A 10AA 80G 90 234B 92CA(3) 32(1)(ii) 43(1) -- Hyd-Trib -- Invesco (India) (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 111/Hyd/20222025 TaxPub(DT) 5839 (Hyd-Trib) 03-Oct-2025 -- Section : 45(4) 28(iv) 2(47) 133 148 147 144 144B 47 133A 143(2) 142(1) 147/143(3) 5A -- Chen-Trib -- ITO v. Damayanti Ramachandran Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 103/Chny/2025, CO No. 19/Chny/2025, ITA No. 149/Chny/2025, CO No. 20/Chny/20252025 TaxPub(DT) 5836 (Chen-Trib) 03-Oct-2025 -- Section : 253 250 143(2) 142(1) 133(6) 144 194H 44AB 131 143(3) 69A 246A 147/148 44AD -- Ind-Trib -- ITO v. Purushopttam Gupta Revenue Appeal AllowedITA No. 278/Ind/20242025 TaxPub(DT) 5833 (Ind-Trib) 03-Oct-2025 -- Section : 250 143(3) 154 143(1) 143(2) 43CA 69 271(1)(c) 55A 131(1)(d) 155(15) -- Mum-Trib -- Hirji Parbat Gada v. ITO Assessee Appeal AllowedITA No. 526/Mum/2024, ITA No. 527/Mum/2024, ITA No. 528/Mum/20242025 TaxPub(DT) 5829 (Mum-Trib) 03-Oct-2025 -- Section : 143(3) 144C(13) 143(1) 37 234A 115VP 36(1)(va) 40A(3) 92CA 28 144C(5) 144B 115 -- Chen-Trib -- GU Ocean (P) Ltd. v. ITO Assessee Appeal Partly AllowedIT(TP)A No. 108/Chny/20242025 TaxPub(DT) 5792 (Chen-Trib) 03-Oct-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 143(2) 142(1) 92CA(1) 92CA(3) 144C(1) 253(1) 234A -- Mum-Trib -- Goldman Sachs (India) Securities (P) Ltd. v. Assessment Unit, ITD Assessee Appeal Partly AllowedITA No. 6764/Mum20242025 TaxPub(DT) 5791 (Mum-Trib) 03-Oct-2025 -- Section : 132 153A 276CC 142(1) 139 144 271(1)(b) 274 260A 437(A) 271(1)(c) 139(1) 139(4 -- Del-HC -- Pr. CIT v. Prabodh Kumar Tiwari Appeal DisposedCrl. L.P. Nos. 280 to 286/20162025 TaxPub(DT) 5329 (Del-HC) 03-Oct-2025 -- Section : 119(2)(b) 139(1) 115BAA 10AA 32 33AB 35 35CCC 80JJAA 72A 80LA 2 115BAB 143(1) -- All-HC -- Cell Com Teleservices (P) Ltd. v. UOI & Ors. Petition AllowedWrit Tax No. 278 of 20242025 TaxPub(DT) 5319 (All-HC) 03-Oct-2025 -- Section : 260A 147 144 144C(5) 148A 148A(b) 148A(d) 142(1) 144C(1) 144C(13) 9(1)(vii) 5(2 -- Del-HC -- Tungsten Automation England Ltd. v. Dy. CITITA 92/2025 and CM APPL. 22267/2025 and ITA 93/2025 and CM APPL. 22294/20252025 TaxPub(DT) 5316 (Del-HC) 03-Oct-2025 -- Section : 482 143(1) 132 132(4) 153A 142(1) 271(1)(b) 69 271(1)(c) 276C(1) 276CC 139 245 -- Del-HC -- Anurag Dalmia v. ITO Application DisposedCrl. M. C. 1575/2018 & Crl. M. A. 5713/2018 and Crl. M. C. 1576/2018 & Crl. M. A. 5716/20182025 TaxPub(DT) 5315 (Del-HC) 03-Oct-2025 -- Section : 80G 12 80G(5) 12AB 11 13(1) 4 12A/12AA 10(23C) 12B 12AA 143 11(1)(a) 11(1)(c) -- Mum-Trib -- Hemlata Charities v. CIT(E) Assessee Appeal DismissedIT Appeal No. 6344 (Mum) of 20242025 TaxPub(DT) 2216 (Mum-Trib) 03-Oct-2025 -- Section : 271E 269-T 269T 44AD 271A 271B 44AA/44AB 271(1)(c) 274 143(3) 234A 234B 234C -- Jp-Trib -- Anil Sharma v. ITOITA No. 1480/JPR/20242025 TaxPub(DT) 1659 (Jp-Trib) 03-Oct-2025 -- Section : 250 144B 148 -- Mum-Trib -- Sudha Agrawal v. ITO Assessee Appeal AllowedI.T.A. No. 639/Mum/20252025 TaxPub(DT) 1623 (Mum-Trib) 03-Oct-2025 -- Section : -- Bom-HC -- Pr. CIT v. Terex India (P) Ltd.Income Tax Appeal (IT) No. 1641 of 20182025 TaxPub(DT) 1612 (Bom-HC) 03-Oct-2025 -- Section : 69 132 153A 144 -- Del-Trib -- Brij Kishore Kochar v. Asstt. CIT Assessee Appeal AllowedITA No. 815/Del/20192025 TaxPub(DT) 1557 (Del-Trib) 03-Oct-2025 -- Section : 147 148 68 80HH -- Del-Trib -- ACIT v. Dee Faces Herbal (P) Ltd. Revenue Appeal DismissedITA No. 10/Del/20202025 TaxPub(DT) 1509 (Del-Trib) 03-Oct-2025 -- Section : 271(1)(c) 12A 11 -- Bom-HC -- Bhagwan Shri Hamsa Trust v. ITO (E) Income Tax Appeal No. 1607 of 20182025 TaxPub(DT) 1495 (Bom-HC) 03-Oct-2025 -- Section : 251 156 -- Cal-HC -- Tirumani Investment (P) Ltd. v. UOI & Ors. Petition DisposedWPA 30773 of 20242025 TaxPub(DT) 1435 (Cal-HC) 03-Oct-2025 -- Section : 250 143(1) 11 143(1)(a) 246A 234B 234C 12A 80G 2(15) 139(4A) 33 154 119(2)(b) -- Mum-Trib -- New Bombay Merchants Educational Foundation v. ITO Assessee Appeal AllowedI.T.A. No. 6916/Mum/20242025 TaxPub(DT) 1396 (Mum-Trib) 03-Oct-2025 -- Section : 148A(d) 148A(a) 148A(b) -- Guj-HC -- Mahatma Gobarji Seva Sansthan ILOL v. ITO Petition AllowedR/Special Civil Application No. 10786 of 20232025 TaxPub(DT) 1383 (Guj-HC) 03-Oct-2025 -- Section : 250 143(3) -- Del-Trib -- ITO v. KBC India (P) Ltd. Revenue Appeal DismissedITA No. 3127/Del/20192025 TaxPub(DT) 1362 (Del-Trib) 03-Oct-2025 -- Section : 10(26) -- Gau-HC -- UOI v. Capital Hardware Enterprises & Anr. Petition DisposedCRP(IO)/273/20172025 TaxPub(DT) 1310 (Gau-HC)