Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 18-Jun-2026 -- Section : 201 133(6) 201(1) 201(1A) 264 -- Mum-Trib -- ACIT(IT)-1(2)(2), Mumbai v. Aditya Birla Sun Life Insurance Co. Appeal DismissedITA 5626/MUM/20252026 TaxPub(DT) 4939 (Mum-Trib) 18-Jun-2026 -- Section : 143(3) 144C(13) 153 9(1)(vii) 9(1)(vi) Article-12 9(vii) 90(2) -- Mum-Trib -- Tech Data (Singapore) Pte Limited v. DCIT, Circle 4(1)(2) Appeal Partly AllowedITA 8995/MUM/20252026 TaxPub(DT) 4938 (Mum-Trib) 18-Jun-2026 -- Section : 143(1) 132 148 143(2) 142(1) 37(1) 131(1A) -- Del-Trib -- ACIT, CC-30, New Delhi v. Hariom Mobile (P) Ltd. Revenue Appeal DismissedITA Nos. 4501 & 4502/Del/2025 and Cross Objection Nos. 188 & 189/Del/20252026 TaxPub(DT) 4937 (Del-Trib) 18-Jun-2026 -- Section : 40(a)(i) 44C 10(33) 37(1) 195 14A 2(24) 9(1)(vi) 115A 115A(1) 263 154 -- Mum-Trib -- DDIT(IT)-1(1), Mumbai v. M/s. American Express Bank Ltd. & Standard Chartered Holdings Inc. Assistant Commissioner of Income-tax, MumbaiITA No. 3487/Mum/2004 & ITA No. 3508/Mum/20042026 TaxPub(DT) 4936 (Mum-Trib) 18-Jun-2026 -- Section : 250 147 144B 69C 148 144/147 -- Del-Trib -- Income Tax Officer, Ghaziabad v. Shankar Metal & Alloys Revenue Appeal Dismissed Assessee Appeal DismissedITA No. 6036/Del/2025 & CO No. 132/Del/20262026 TaxPub(DT) 4934 (Del-Trib) 18-Jun-2026 -- Section : 143(3) 133A 131 43CA -- Chen-Trib -- Narayanan Sundaramahalingam Rajkumar v. The Assistant Commissioner of Income-tax, Central Circle 3(2), Chennai Assessee Appeal Partly AllowedITA No. 436/Chny/20252026 TaxPub(DT) 4933 (Chen-Trib) 18-Jun-2026 -- Section : 143 192 -- Bang-Trib -- Sri Viswanathan Ramakrishnan v. The Income Tax Officer, Ward – 3(3)(1), Bangalore Assessee Appeal AllowedITA No. 2215/Bang/20252026 TaxPub(DT) 4909 (Bang-Trib) 18-Jun-2026 -- Section : 40A(1) -- Chd-Trib -- Sunder Singh v. The ITO, Jind Assessee Appeal AllowedITA No. 993/CHD/20252026 TaxPub(DT) 4123 (Chd-Trib) 18-Jun-2026 -- Section : 250 143(3) 143(2) 142(1) 145(3) 69A 115BBE -- Rkt-Trib -- Mansukhbhai Lakhamanbhai Varu v. ITO, Ward - 2, Junagadh Assessee Appeal Partly AllowedITA No. 820/RJT/20252026 TaxPub(DT) 4122 (Rkt-Trib) 18-Jun-2026 -- Section : 143(3) 144B 68 133(6) 143(2) 142(1) 115BBE -- Rkt-Trib -- Deputy Commissioner of Income Tax, Jamnagar v. Kirit Hirabhai Kanani Revenue Appeal DismissedITA No. 803/RJT/20252026 TaxPub(DT) 4121 (Rkt-Trib) 18-Jun-2026 -- Section : 68 69C -- Srt-Trib -- Pratikkumar Rameshbhai Parmar v. The ITO, Ward-1, Bardoli Assessee Appeal AllowedI.T.A. No. 1022/SRT/20242026 TaxPub(DT) 4120 (Srt-Trib) 18-Jun-2026 -- Section : 143(3) -- Chd-Trib -- Shri Gurcharan Singh Sachdeva v. ITO, Ward-6(1), Ludhiana Appeal AllowedITA No. 1223/CHANDI/20252026 TaxPub(DT) 4119 (Chd-Trib) 18-Jun-2026 -- Section : 143(3) 68 -- Chd-Trib -- Income Tax Officer, Punjab v. M/s Greyline Knitwear Appeal DismissedITA No. 1610/CHANDI/20252026 TaxPub(DT) 4118 (Chd-Trib) 18-Jun-2026 -- Section : 143(3) -- Chd-Trib -- M/s Jainsons Agencies v. ITO, Ward-2(3), Chandigarh Appeal AllowedITA No. 1219/CHANDI/20252026 TaxPub(DT) 4117 (Chd-Trib) 18-Jun-2026 -- Section : 153A 143(3) 132 -- Chd-Trib -- M/s KLG Jewellers v. ACIT, Central Circle-2, Chandigarh Appeal Partly AllowedITA No. 1236/CHANDI/20252026 TaxPub(DT) 4115 (Chd-Trib) 18-Jun-2026 -- Section : 144 147 69 -- Chd-Trib -- Shri Bahadur Singh Saggu v. ITO, Ward-4(1), Ludhiana Appeal AllowedITA No. 1614/CHANDI/20252026 TaxPub(DT) 4114 (Chd-Trib) 18-Jun-2026 -- Section : 143(1) 36(1)(va) 139(1) -- Chen-Trib -- VCO Consultants and Services Private Limited v. The Income Tax Officer, Corporate Ward 3(3), Chennai Assessee Appeal AllowedITA No. 106/CHNY/20262026 TaxPub(DT) 3444 (Chen-Trib) 18-Jun-2026 -- Section : 143(3) 68 28 -- Chen-Trib -- Kaliannan Selvaraju v. Assistant Commissioner of Income Tax, Circle -2, Salem Assessee Appeal AllowedITA No. 3823/Chny/20252026 TaxPub(DT) 3443 (Chen-Trib) 18-Jun-2026 -- Section : 143(3) 250 148 143(2) 133A -- Chen-Trib -- Perambur Sri Srinivasa Sweets and Snacks v. Assistant Commissioner of Income Tax, Non-Corporate Circle -10(1), Chennai Assessee Appeal AllowedITA No. 2889/Chny/20252026 TaxPub(DT) 3442 (Chen-Trib) 18-Jun-2026 -- Section : 154 80-IC 80IC 143(1) 139(1) 44AB -- Chen-Trib -- Pool Thevar Marimuthu v. Deputy Commissioner of Income Tax, Corporate Circle -1(1), Chennai Assessee Appeal AllowedITA No. 161/Chny/20262026 TaxPub(DT) 3441 (Chen-Trib) 18-Jun-2026 -- Section : 200A 234E 200A(1)(c) 243E 206C 264C -- Chen-Trib -- Paul System Technologies Private Limited v. The Income Tax Officer, Non-Corporate Circle 3(1), ChennaiITA Nos. 59 to 67/CHNY/20262026 TaxPub(DT) 3440 (Chen-Trib) 18-Jun-2026 -- Section : 147 144 144B 148 69A -- Chen-Trib -- Asif Umar Mohamed Kaludi v. The Income Tax Officer, Non-Corp Ward-22(1), Tambaram, Chennai Assessee Appeal AllowedITA No. 3407/CHNY/20252026 TaxPub(DT) 3439 (Chen-Trib) 18-Jun-2026 -- Section : 271B 270A 142(1) 133(6) 144 69A -- Chen-Trib -- Subbiah Chandra Mohan v. The Income Tax Officer, Ward-1, Pudukkottai Assessee Appeal AllowedITA Nos. 3259 & 3260/CHNY/20252026 TaxPub(DT) 3438 (Chen-Trib) 18-Jun-2026 -- Section : 147 144B 68 69 148A(d) 149(1) 153C 153A 132 132A 151 149(1)(b) -- Chen-Trib -- Rajeswari Distributors v. The Income Tax Officer, Non-Corporate Ward-8(1), Chennai Assessee Appeal AllowedITA No. 3962/Chny/20252026 TaxPub(DT) 3437 (Chen-Trib) 18-Jun-2026 -- Section : 143(3) 68 44AB 133(6) -- Chen-Trib -- Sri Krishna Jewellers v. The Assistant Commissioner of Income Tax, Circle -1, Cuddalore Assessee Appeal AllowedITA No. 3371/CHNY/20252026 TaxPub(DT) 3436 (Chen-Trib) 18-Jun-2026 -- Section : 80P 80P(2)(d) 80P(4) 80AC 139(1) 80P(1) 119(2)(b) -- Chen-Trib -- The Tamiladu Education Dept. Govt. Officials Co-op. Thrift Cre. Society Ltd. v. ITO, Non-Corporate Ward - 3(5), Chennai Assessee Appeal AllowedITA No. 3929/Chny/20252026 TaxPub(DT) 3435 (Chen-Trib) 18-Jun-2026 -- Section : 12AA 80G -- Mum-Trib -- Shri Vardhman Sthankwasi Shravak Sangh v. CIT(Exemptions), Mumbai Assessee Appeal DismissedITA No. 2701 & 2702/Mum/20262026 TaxPub(DT) 3434 (Mum-Trib) 18-Jun-2026 -- Section : 80G 12AB 80G(5) 250(2)(a) 115BBC -- Del-Trib -- Miles2smile Foundation v. CIT(Exemptions), New Delhi Assessee Appeal AllowedITA Nos. 4969 & 4970/Del/20242026 TaxPub(DT) 3394 (Del-Trib) 18-Jun-2026 -- Section : 263 147 144B 10(38) 143(1) 148 142(1) -- Nag-Trib -- Mrs Bhagwantidevi Gurnani v. Income Tax Officer, Ward-1, Gondia Assessee Appeal AllowedITA No. 331/NAG/20242026 TaxPub(DT) 3393 (Nag-Trib) 18-Jun-2026 -- Section : 148 151A 1448 115JB 148(A)(b) 151(ii) 148A(d) -- Mum-Trib -- Impressive Trading Private Limited v. Income Tax Officer 10(1)(1), Mumbai Assessee Appeal AllowedITA No. 7301/MUM/20252026 TaxPub(DT) 3392 (Mum-Trib) 18-Jun-2026 -- Section : 54 54F -- Mum-Trib -- Charly Rocky Chitteth v. Income Tax Officer, Ward 1(3), Thane, Mumbai Appeal AllowedITA No. 6529/MUM/20252026 TaxPub(DT) 3391 (Mum-Trib) 18-Jun-2026 -- Section : 147 132 69 -- Chd-Trib -- Shri Rakesh Kochhar v. DCIT/ACIT, Circle 1(1), Chandigarh Appeal Partly AllowedITA No. 1192/CHANDI/20252026 TaxPub(DT) 3390 (Chd-Trib) 18-Jun-2026 -- Section : 143(3) 144B 37(1) 50 122 16(2) -- Chd-Trib -- Shri Karan Bansal v. Income Tax Officer, Kaithal Appeal AllowedITA No. 1234/CHANDI/20242026 TaxPub(DT) 3389 (Chd-Trib) 18-Jun-2026 -- Section : 143(3) -- Chd-Trib -- Shri Satish Kumar Kaushal v. ITO Appeal AllowedITA No. 1040/CHANDI/20252026 TaxPub(DT) 3388 (Chd-Trib) 18-Jun-2026 -- Section : 143(3) 148B 45 50CA 56(2)(x) 250 143(2) 139(1) 143(1) 31-3-2024 132 147 133A -- Del-Trib -- Gas Supply Co. Pvt. Ltd. v. ACIT, Central, Circle-31, Delhi Assessee Appeal AllowedITA No. 5036/DEL/20252026 TaxPub(DT) 3387 (Del-Trib) 18-Jun-2026 -- Section : 1437 148B 132 147/148 151 45 50CA 143(3) 250 139(1) 143(1) 127 148A 149 (1) -- Del-Trib -- Gas Supply Co. Pvt. Ltd. v. ACIT, Central, Circle-31, Delhi Assessee Appeal AllowedITA No. 5138/DEL/20252026 TaxPub(DT) 3386 (Del-Trib) 18-Jun-2026 -- Section : 250 143(3) 147 69 153C 153A 148 142(1) 143(2) 132 2(40) 143(1) 151 50C 48 2 -- Rkt-Trib -- Kiran Harubhai Dangar v. Assessing Officer, Rajkot Assessee Appeal AllowedITA No. 368/Rjt/20232026 TaxPub(DT) 3385 (Rkt-Trib) 18-Jun-2026 -- Section : 250 147 69A 80Pof 115BBE 139(1) 148 80AC 80A(5) -- Rkt-Trib -- Income Tax Officer, Gujarat v. Shri Navda Mahila Doodh Utpadak Sahkari Mandali Limited, Shri Navda Mahila Doodh Utpadak Sahkari Mandali Limited v. Income Tax Officer, Gujarat Revenue Appeal Dismissed Assessee Appeal DismissedITA Nos. 604 & 617/Rjt/20252026 TaxPub(DT) 3384 (Rkt-Trib) 18-Jun-2026 -- Section : 147 148 142(1) 144 144B -- Pune-Trib -- Gauri Shrikant Deo v. ITO, Ward-3(3), Pune Assessee Appeal AllowedITA No. 3160/PUN/20252026 TaxPub(DT) 3383 (Pune-Trib) 18-Jun-2026 -- Section : 69 69A 147 148 -- Pune-Trib -- Amol Sheshnarayan Karle v. ITO, Ward-6(1), Pune Assessee Appeal AllowedITA No. 3112/PUN/20252026 TaxPub(DT) 3382 (Pune-Trib) 18-Jun-2026 -- Section : 80P 143(2) 143(3) 144B -- Pune-Trib -- Jai Devgiri Nagri Sahakari Pathsanstha Maryadit v. ITO, Ward-1(1), Aurangabad Assessee Appeal AllowedITA No. 2294/PUN/20252026 TaxPub(DT) 3381 (Pune-Trib) 18-Jun-2026 -- Section : 250 11(2) 11(6) 11(16) 32 11(4) 143(3) 143(1) -- Mum-Trib -- Durgadevi Sharma Charitable Trust v. Dy. Commissioner of Income Tax (Exemption), Circle -1, Mumbai Assessee Appeal AllowedITA No. 1115/M/20252026 TaxPub(DT) 3380 (Mum-Trib) 18-Jun-2026 -- Section : 148A(d) 143(2) 142(1) 69A 115BBE 147 144B -- Pune-Trib -- Chandrabhan Suryabhan Shinde v. ITO, Ward-1(1), Aurangabad Assessee Appeal AllowedITA No. 1970/PUN/20252026 TaxPub(DT) 3379 (Pune-Trib) 18-Jun-2026 -- Section : 12A 80G 36A 11 12AB(1)(b) 2(15) 2A 80G(5) -- Pune-Trib -- Jagruti Public Charitable Trust v. ITO (Exemption), Ward-1(1), Pune Assessee Appeal AllowedITA Nos. 1694 & 1695/PUN/20252026 TaxPub(DT) 3378 (Pune-Trib) 18-Jun-2026 -- Section : 69A 148 153C 147 142(1) 144 143(2) 144B 115BBE 147/148 139 151 153A 132 -- Pune-Trib -- Amol Bharat Pensalwar v. Income Tax Officer, Ward -1, Latur Assessee Appeal DismissedITA No. 1226/PUN/20252026 TaxPub(DT) 3377 (Pune-Trib) 18-Jun-2026 -- Section : 139(1) 143(1) 154 115BBE 112A 143(1)(a) -- Pune-Trib -- Sameer Satish Satpute v. ITO, (IT) Ward 4, Pune Assessee Appeal AllowedITA No. 2933/PUN/20252026 TaxPub(DT) 3376 (Pune-Trib) 18-Jun-2026 -- Section : 153A 143(3) 132 139 143(2) -- Ind-Trib -- Smt. Snigdha Jain v. ACIT (Central)-2, Indore Assessee Appeal AllowedIT(SS)A No. 64 to 66/Ind/2024 & ITA No. 543/Ind/20242026 TaxPub(DT) 3375 (Ind-Trib) 18-Jun-2026 -- Section : 250 36 36(1) 143(3) 254 143(1) 155(19) -- Pune-Trib -- Shree Bhogawati Sahakari Sakhar Karkhana Ltd. v. ACIT, Circle-1, Kolhapur Assessee Appeal AllowedITA Nos. 2194 to 2198/PUN/20242026 TaxPub(DT) 3103 (Pune-Trib) 18-Jun-2026 -- Section : 250 143(3) 14A -- Pune-Trib -- The Pimpalgaon Merchants Co-op. Bank Ltd. v. ACIT, Circle-1, Nashik Assessee Appeal Partly AllowedI.T.A. No. 2243/PUN/20252026 TaxPub(DT) 3102 (Pune-Trib) 18-Jun-2026 -- Section : 12AB 80G(5) -- Chd-Trib -- Bebo Educational Charitable Trust C/o Tejmohan Singh v. CIT(E), Chandigarh Assessee Appeal AllowedITA No. 439 & 440 /Chd/20252026 TaxPub(DT) 3101 (Chd-Trib) 18-Jun-2026 -- Section : 250 57(iv) 45(5) 28 10(37) 56(2) 145B(1) -- Chd-Trib -- Daljit Kaur v. The ITO, Ward-1, Sirsa Assessee Appeal DismissedITA No. 697/Chd/ 20252026 TaxPub(DT) 3100 (Chd-Trib) 18-Jun-2026 -- Section : 148 143(2) 139(4) 143(3) 147 68 271(1)(c) 274 142(1) -- Chd-Trib -- Career Abroad Educational Consultants Private Limited C/o Tejmohan Singh v. ACIT, Circle-5(1), Chandigarh Assessee Appeal AllowedITA No. 84/Chd/20252026 TaxPub(DT) 3099 (Chd-Trib) 18-Jun-2026 -- Section : 250 143(3) 147 139(1) 143(1) 148 44AD -- Rkt-Trib -- Shri Pragjibhai Parsotambhai Tala v. The Income-tax Office, Ward 1(1)(5), Rajkot Assessee Appeal Partly AllowedITA No. 271/RJT/20232026 TaxPub(DT) 3098 (Rkt-Trib) 18-Jun-2026 -- Section : 250 43CB 145 -- Mum-Trib -- Faithfull Developers v. ACIT - 20(1), Mumbai Assessee Appeal DismissedITA No. 6347/Mum/20252026 TaxPub(DT) 3096 (Mum-Trib) 18-Jun-2026 -- Section : 250 143(1)/154 80P(2)(d) 154(3) 154(8) CARL54 -- Mum-Trib -- Sonmarg Co-operative Housing Society Ltd. v. ITO- 19(3)(1), Mumbai Assessee Appeal AllowedI.T.A. No. 5627/Mum/20252026 TaxPub(DT) 3095 (Mum-Trib) 18-Jun-2026 -- Section : 250 132 -- Mum-Trib -- ITO 19 (2)(2), Mumbai v. Munjal R Mehta, Munjal R Mehta v. ITO 19 (2)(2), Mumbai ITA No. 4217/Mum/2025, CO No. 279/Mum/20252026 TaxPub(DT) 3094 (Mum-Trib) 18-Jun-2026 -- Section : 270A 270A(9) 148 139(1) 194H 143(3) 147 44AB 274 271F -- Pune-Trib -- Faruk Rafik Mujawar v. Assessment Unit, Income Tax Department Assessee Appeal AllowedITA No. 1344/PUN/20252026 TaxPub(DT) 3093 (Pune-Trib) 18-Jun-2026 -- Section : 147 249(2) 249(3) -- Mum-Trib -- Hemchand Chintaman Patil v. Income Tax Officer, Mumbai Appeal AllowedITA No. 6357/MUM/20252026 TaxPub(DT) 3091 (Mum-Trib) 18-Jun-2026 -- Section : 143(3) 147 133(6) -- Mum-Trib -- Piva Soap Limited v. Income Tax Officer, Ward 7(3)(1), Mumbai Appeal AllowedITA No. 6356/MUM/20252026 TaxPub(DT) 3090 (Mum-Trib) 18-Jun-2026 -- Section : 147 144 -- Rkt-Trib -- Amardeep Exports v. Income Tax Officer, Ward- 1(3), Jamnagar Assessee Appeal AllowedITA No. 475/RJT/20242026 TaxPub(DT) 3089 (Rkt-Trib) 18-Jun-2026 -- Section : 143(3) 80IB(9) 801B(9) 80-IB(9) -- Del-Trib -- JEKPL Private Limited, (erstwhile Jubiliant Energy (Kharsang) Pvt. Ltd.) v. DCIT, Circle-4(1), New Delhi Assessee Appeal AllowedITA Nos. 3247 and 3250/Del/20242026 TaxPub(DT) 3088 (Del-Trib) 18-Jun-2026 -- Section : 69A 148 148A(b) 148A(d) -- Kol-Trib -- Income Tax officer, Ward 9(1), Kolkata v. Sanmukh Vincom Private Limited Revenue Appeal DismissedITA No. 1238/KOL/20252026 TaxPub(DT) 3087 (Kol-Trib) 18-Jun-2026 -- Section : 148 142(1) 69 147 144 144B 139 -- Chen-Trib -- Ranjeet Kumar Yadav v. The Income Tax Officer, Non Corporate Ward 6(1), Chennai Assessee Appeal AllowedI.T.A. Nos. 2214 & 2215/Chny/20252026 TaxPub(DT) 3086 (Chen-Trib) 18-Jun-2026 -- Section : 253(1) 147 144B 249 249(3) -- Luck-Trib -- Kawal Preet Kaur v. Assessment Unit, NFAC, Income Tax Department, Lucknow Assessee Appeal AllowedITA No. 646/LKW/20252026 TaxPub(DT) 3085 (Luck-Trib) 18-Jun-2026 -- Section : 271(1)(c) 147 144 144B 250 -- Luck-Trib -- Atul Kishore Trivedi v. Income Tax Officer-4(1), Lucknow Assessee Appeal Partly AllowedITA No. 13/LKW/20252026 TaxPub(DT) 3084 (Luck-Trib) 18-Jun-2026 -- Section : 143(3) 153C 132(4) 69A 139 142(1) 115BBE -- Rkt-Trib -- Shri Divyes Vinodrai Patadiya v. Assistant Commissioner of Income Tax, Central Circle-2, Rajkot Assessee Appeal AllowedITA No. 534/RJT/20242026 TaxPub(DT) 3083 (Rkt-Trib) 18-Jun-2026 -- Section : 80G 80G(5) -- Bang-Trib -- Universe Art Foundation v. CIT (Exemption), Bengaluru Assessee Appeal Partly AllowedITA No. 1479/Bang/20252026 TaxPub(DT) 3082 (Bang-Trib) 18-Jun-2026 -- Section 122(1A) Section 67(2) Section 132(1)(b) Section 137 Section 74(5) Section 16(2)(b) Section 2(84) Section 74(10) Section 2(107) Section 51 Section 52 Section 20 Section 52) Section 10 Section 22 Section (1A) Section 2(94) Section (1) Section 122(1-A)... 2026 TaxPub(GST) 1003 (Bom-HC) Amit Manilal Haria v. Jt. Commr. of CGST & CE , Bom-HCWrit Petition No. 5001 of 2025 18-Jun-2026 -- ... 2026 TaxPub(GST) 1002 (Gau-HC) Nabin Roy v. UOI , Gau-HCW.P. (C) No. 265 of 2026 18-Jun-2026 -- Section 107 Section 16 Section 122(1) Section 122(3)... 2026 TaxPub(GST) 1001 (Del-HC) C.L. Products (India) Ltd. v. Asstt. Commr. of CGST, Delhi West , Del-HCW.P. (C) Nos. 7741, 7743, 7746 & 7747 of 2025, C.M. Appl. Nos. 34321, 34327, 34332 & 34339 of 2025 18-Jun-2026 -- Section 73 Section 50 Section 75(9)... 2026 TaxPub(GST) 703 (Mad-HC) Hoscar System (P.) Ltd. v. Assistant Commissioner (ST) , Mad-HCW.P. No. 40504 of 2025, W.M.P. Nos. 45453 & 45455 of 2025 18-Jun-2026 -- Section 482 Section 67 Section 132... 2026 TaxPub(GST) 702 (Chhattisgarh-HC) Harish Wadhwani v. State of Chhattisgarh , Chhattisgarh-HCMCRCA No. 172 of 2026 18-Jun-2026 -- Section 67 Section 16(4) Section 16(5) Section 67(2)... 2026 TaxPub(GST) 699 (Mad-HC) Goal Closures v. State Tax Officer (Int)-1 , Mad-HCW.P. No. 47643 of 2025, W.M.P. Nos. 53167 & 53168 of 2025 18-Jun-2026 -- Section 129 Section 129(1)(a) Section 129(3)... 2026 TaxPub(GST) 697 (All-HC) Gas Trade International v. State of UP , All-HCWrit Tax No. 7322 of 2025 18-Jun-2026 -- Section 161 Section No1 Section 107 Section 50(1)... 2026 TaxPub(GST) 696 (Mad-HC) Greenline Cocopeat v. Assistant Commissioner , Mad-HCWP No. 4340, 4817 & 4815 of 2026 18-Jun-2026 -- Section 75(4) Section 74 Section 74(5) Section 74(1) Section 122(2)(b) Section 106 Section 74(10) Section 74(3) Section 74(4) Section 73 Section 2(106) Section 73(10) Section 74(9) Section 107(1) Rule 142(1A) Rule 142(1)... 2026 TaxPub(GST) 694 (Tel-HC) Goldstone Infra v. Additional Commissioner, Customs & Central Tax , Tel-HCWrit Petition No. 1498 of 2026 18-Jun-2026 -- Section 129 Section 68 Section 129/under Rule 138C... 2026 TaxPub(GST) 693 (AP-HC) Golden Traders v. Deputy Assistant Commissioner of State Tax , AP-HCWrit Petition Nos. 541, 1756, 3097, 3225, 3227, 3252, 3254 & 3358 of 2026 18-Jun-2026 -- Section 83 Section 74 Section 67 Section 70 Section 122 Section 115 Section 62 Section 64 Section 73 Section 74(5) Rule 159 Rule 159(5) Rule 159(1) Rule 159(6)... 2026 TaxPub(GST) 687 (Bom-HC) Bajaj International Realty (P.) Ltd. v. State of Maharashtra , Bom-HCWrit Petition No. 922 of 2026 18-Jun-2026 -- Section 50 Section 8... 2026 TaxPub(GST) 684 (MP-HC) Arinsun Clean Energy (P.) Ltd. v. State of Madhya Pradesh , MP-HCWrit Petition No. 10484 of 2025 18-Jun-2026 -- Section 74 Section 20 Section 122(1)(ii) Section 16(2)(b) Section 31 Section 75(5) Section 5 Section 74(1) Section 75(13) Section 160... 2026 TaxPub(GST) 683 (Tel-HC) Alokadci Holdings (P.) Ltd. v. Commissioner of Central Tax, Central Excise & Service Tax , Tel-HCWrit Petition No. 4426 of 2026 18-Jun-2026 -- Section 107 Section 54(1) Section 39... 2026 TaxPub(GST) 682 (Cal-HC) Adani Wilmer Ltd. v. Assistant Commissioner of State Tax , Cal-HCWPA No. 27066 of 2024 18-Jun-2026 -- Section 74 Section 74(1) Section 28 Section 11A Section 74(10) Section 3(117) Section 39 Section 44... 2026 TaxPub(GST) 680 (Ker-HC) Accountants Service Society v. Union of India , Ker-HCWP(C) No. 17810 of 2025 18-Jun-2026 -- Section 112(9) Section 75(12) Section 109 Section 111 Section 113 Section 196 Section 195 Section 107 Section 108 Section 117 Section 254 Section 254(1) Section 220(6) Section 246 Section 225... 2026 TaxPub(GST) 678 (Bom-HC) Hongkong & Shanghai Banking Corporation Ltd. v. State of Maharashtra , Bom-HCWrit Petition (L) No. 4698 of 2026 18-Jun-2026 -- Section 171 Rule 133(3)(b)... 2026 TaxPub(GST) 676 (GSTAT- New Del) DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. Paarth Infrabuild (P.) Ltd. , GSTAT- New DelNAPA/158/PB/2025 18-Jun-2026 -- ... 2026 TaxPub(GST) 674 (Bom-HC) Imagicaaworld Entertainment Ltd. v. Union of India , Bom-HCWrit Petition No. 1571 of 2025 18-Jun-2026 -- ... 2026 TaxPub(GST) 662 (Mad-HC) V Ubahara Kebin v. Commercial Tax Officer , Mad-HCW.P. (MD) No. 3612 of 2026 18-Jun-2026 -- Section 73 Section 107 Section 107(1)... 2026 TaxPub(GST) 661 (Karn-HC) Vishal Durgadas Jaiwant v. Joint Commissioner of Commercial Taxes (Appeals) , Karn-HCWrit Petition No. 100561 of 2026 (T-RES) 18-Jun-2026 -- Section 107 Section 16 Section 122(1) Section 122(3)... 2026 TaxPub(GST) 658 (Del-HC) CL International v. Additional Commissioner of Central Tax , Del-HCW.P.(C) No. 9187 of 2025, CM Appl. 38985 of 2025 18-Jun-2026 -- Section 482 Section 70 Section 438... 2026 TaxPub(GST) 655 (Raj-HC) Premchand Jain v. Union of India , Raj-HCS.B. Criminal Miscellaneous Bail Application No. 6562 of 2025 18-Jun-2026 -- Section 75 Section 73 Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 50 Section 2 Rule 142 Rule 26... 2026 TaxPub(GST) 644 (Gau-HC) Dhaneswar Kalita v. State of Assam , Gau-HCWP(C) No. 5900 of 2024 18-Jun-2026 -- Section 169 Section 169(1)... 2026 TaxPub(GST) 639 (Mad-HC) V.S. Muruganandam v. Deputy State Tax Officer-II , Mad-HCW.P. (MD) No. 851 of 2026, W.M.P. (MD) Nos. 694 & 696 of 2026 18-Jun-2026 -- Section 2(77) Section 15 Section 2(11) Section 7(2)(a) Rule 28(1)... 2026 TaxPub(GST) 637 (Karn-HC) Huawei Technologies India (P.) Ltd. v. State of Karnataka , Karn-HCWrit Petition No. 2848 of 2024 (T-RES) 18-Jun-2026 -- Section 6 Rule 96(10) Rule 10... 2026 TaxPub(GST) 634 (Guj-HC) Sopariwala India LLP v. Union of India , Guj-HCR/Special Civil Application No. 15201 of 2025 18-Jun-2026 -- Section 39 Section 29(2)(c) Section 107 Section 31 Section 125 Section 5... 2026 TaxPub(GST) 633 (Guj-HC) Ravi Plumbing & Construction v. Union of India , Guj-HCR/Special Civil Application No. 844 of 2026 18-Jun-2026 -- Section 6(2)(b) Section 67 Section 74 Section 73 Section 73/74 Section 73) Section 15 Section 158-BD Section 74(5) Section 74(3) Section 2(108) Section 61(3) Section 74(10) Section 122 Section 31 Section 36 Section 37 Section 39 Section 49 Section 59 Section 60 Section 62 Section 63 Section 35 Section 11A Section 2(106) Section 73(3) Section 73(10) Section 74A Section 2(4) Section 171) Section 9 Section 10 Section 52 Section 39(1) Section 44 Section 51 Section 74A) Section 46 Section 29 Section 65 Section 50 Section 132 Section 2(91) Section 2(92) Section 2(97) Section 64 Section 73(1) Section 73(3)) Section 74(3)) Section 73(4) Section 74(4)) Section 73(3)/ Section 74(12) Section 75(10) Section 75(4) Rule 142 Rule 101... 2026 TaxPub(GST) 631 (All-HC) SA Aromatics Pvt. Ltd. v. Union of India , All-HCWrit Tax Nos. 1000, 1119, 2246, 2247, 2454, 2456, 2537, 2569, 2795, 2838, 4965, 7500, 7515 & 8725 of 2025 18-Jun-2026 -- Section 65(6) Section 74... 2026 TaxPub(GST) 630 (Mad-HC) Reckitt Benckiser (India) (P.) Ltd. v. State of Tamil Nadu , Mad-HCW.P. Nos. 27498 & 27501 of 2024, W.M.P. Nos. 30007, 30009 & 30010 of 2024 18-Jun-2026 -- ... 2026 TaxPub(GST) 627 (Mad-HC) Oasis Inn International (P.) Ltd. v. Assistant Commissioner (ST), Kanniyakumari , Mad-HCW.P.(MD) No. 2720 of 2026, W.M.P(MD) No. 2310 & 2313 of 2026 18-Jun-2026 -- Section 107 Section 107(11) Section 22-A Section 21(4) Rule 21(a) Rule 25 Rule 22(1) Rule 22(1))... 2026 TaxPub(GST) 624 (Chhattisgarh-HC) Nairson Multiventures (P.) Ltd. v. State of Chhattisgarh , Chhattisgarh-HCWPT No. 171 and 172 of 2025 18-Jun-2026 -- Section 6(2)(1) Section 5 Section 69 Section 120-B Section 13(1) Section 6(2)(f) Section 22 Section 6(2)(e) Section 10(3)(e) Rule 12... 2026 TaxPub(GST) 623 (Del-HC) Mukul Mittal v. Sr. Superintendent Policy Regional Passport Office , Del-HCW.P. (C) Nos. 701, 1215, 3597, 6612 of 2025, CM Appl. No. 34616 of 2025 18-Jun-2026 -- Section 74 Section 74(1) Section 73 Section 73/74... 2026 TaxPub(GST) 621 (Karn-HC) MCR Marketing v. Assistant Commissioner of Central Tax , Karn-HCWrit Petition No. 5739 of 2025 (T-Res) 18-Jun-2026 -- Section 73 Section 75(4) Section 73(9) Section 50 Section 107 Section 108 Section 117 Section 161 Rule 109A... 2026 TaxPub(GST) 620 (P&H-HC) Knight Fly Boyz v. Deputy Commissioner of State Tax (SGST) , P&H-HCCWP No. 17615 of 2025 18-Jun-2026 -- Section 65 Section 74 Section 74(1) Section 102 Rule 101(2)... 2026 TaxPub(GST) 619 (MP-HC) KCC Dhangaon Boregaon Expressway (P.) Ltd. v. Union of India , MP-HCWrit Petition No. 47716 of 2025 18-Jun-2026 -- Section 6 Rule 96(10) Rule 10... 2026 TaxPub(GST) 617 (Guj-HC) Mars Exports v. Union of India , Guj-HCR/Special Civil Appl. No. 5255 & 5981 of 2025 18-Jun-2026 -- Section 16 Section 16(2)(c)... 2026 TaxPub(GST) 613 (Karn-HC) D.S. Engineering Works LIP v. Assistant Commissioner of Commercial Taxes (Audit)-02 , Karn-HCWrit Petition No. 102205 of 2025 (T-Res) 18-Jun-2026 -- Section 49 Section 73 Section 29 Section 83 Rule 86A Rule 86-A Rule 86A(1)... 2026 TaxPub(GST) 611 (P&H-HC) Dua Metals v. Union of India , P&H-HCCWP No. 32302 of 2025 18-Jun-2026 -- Section 28 Section 28AA Section 149 Section 2(15) Section 3 Section 5 Section 30 Section 154... 2026 TaxPub(GST) 609 (Ker-HC) Al Kabeer Exporters v. Deputy Commissioner of Customs (Imports) , Ker-HCWP(C) Nos. 38971, 38959 of 2024 18-Jun-2026 -- Section 168A Section 73 Section 168-A... 2026 TaxPub(GST) 519 (Del-HC) Enviro Tech Ventures Ltd. v. Union of India , Del-HCW.P. (C) No. 15530 of 2025, CM Appl. No. 63498 of 2025 18-Jun-2026 -- Section 161 Section 73... 2026 TaxPub(GST) 518 (Mad-HC) Anbarasi v. Asstt. CST , Mad-HCWP No. 39301 of 2025, WMP Nos. 44124, 44127, 44128 & 44129 of 2025 18-Jun-2026 -- ... 2026 TaxPub(GST) 517 (Mad-HC) Ganesh Kumar v. Dy. CTO , Mad-HCW.P. No. 39708 of 2025, W.M.P. Nos. 44642 & 44643 of 2025 18-Jun-2026 -- Section 73 Section 168A Section 65 Section 65(6) Section 73(1) Section 107 Section 73(10)... 2026 TaxPub(GST) 516 (Karn-HC) JMJ Contractors v. Jt. CCT (Appeals), Bengaluru , Karn-HCW.P. No. 24876 of 2025 (T-RES) 18-Jun-2026 -- Section 16(2)(c) Section 17(1) Section 2(47) Section 11 Section 6 Section 2(78) Section 75(4) Section 74(5) Rule 42... 2026 TaxPub(GST) 515 (Mad-HC) Sri Vigneshwara Trading v. Asstt. CST (FAC) , Mad-HCW.P. No. 37084 of 2025, W.M.P. Nos. 41503 & 41505 of 2025 18-Jun-2026 -- Section 16 Section 107 Section 122(1) Section 122(3)... 2026 TaxPub(GST) 514 (Del-HC) Malik Traders v. Pr. CCT , Del-HCW.P. (C) No. 10555 of 2025 & C.M. Appl. Nos. 43737 & 43738 of 2025 18-Jun-2026 -- Section 97 Section 2 Section 7 Section 5 Rule (1) Rule 55 Rule 138 Rule 138(14) Rule 138F... 2026 TaxPub(GST) 513 (AAR-TN) Paaragiri Balaraman Nagarajeswaran, In re , AAR-TNAdvance Ruling No. 19/ARA/2025 18-Jun-2026 -- Section 129 Section 129(1) Section 20 Section 130 Section 107 Rule 142(5) Rule 138... 2026 TaxPub(GST) 512 (Guj-HC) S.R. Enterprises v. UOI , Guj-HCR/Special Civil Application No. 5670 of 2025 12-Jun-2026 -- Section : 270A 143(3) 144B 274 270A(9)(a) 270A(1) -- Del-Trib -- SAS Fashions Pvt. Ltd. v. The Dy. CIT, Circle - 22(2), New Delhi Assessee Appeal AllowedITA No. 4933/DEL/20252026 TaxPub(DT) 3056 (Del-Trib) 12-Jun-2026 -- Section : 263 143(2) 143(3) 12E 119 119(2)(a) -- Kol-Trib -- Ankur Dealcom P. Limited v. ITO, Ward-10(2), Kolkata Assessee Appeal AllowedITA No. 2204/KOL/20252026 TaxPub(DT) 3055 (Kol-Trib) 12-Jun-2026 -- Section : 68 145(3) -- Kol-Trib -- DCIT, Central-1, Siliguri v. Bajla Motors Private Limited, Bajla Motors Private Limited v. DCIT, Central-1, Siliguri Assessee Appeal DismissedITA No. 1381/KOL/2025, Cross Objection No. 73/KOL/20252026 TaxPub(DT) 3054 (Kol-Trib) 12-Jun-2026 -- Section : -- Del-Trib -- Shri Mukesh Kumar v. The I.T.O, Ward – 2(1)(3), Ghaziabad Assessee Appeal AllowedITA No. 3330/DEL/20252026 TaxPub(DT) 3053 (Del-Trib) 12-Jun-2026 -- Section : 153A 153A/144 -- Del-Trib -- Shri Bahadur Nagar v. The DC/ACIT, Central Circle -1, Faridabad, Haryana Assessee Appeal AllowedITA No. 1586/DEL/20252026 TaxPub(DT) 3052 (Del-Trib) 12-Jun-2026 -- Section : 69 143(3) 147 143(1) 132 133A 148 69A 153C 65B -- Mum-Trib -- ACIT, Circle-20(1), Mumbai v. Jayesh Umakant Manania Revenue Appeal DismissedITA No. 6588/Mum/20252026 TaxPub(DT) 3051 (Mum-Trib) 12-Jun-2026 -- Section : 143(3) 68 -- Agra-Trib -- Om Parkash Banwani v. ACIT, Circle-1, Gwalior Assessee Appeal AllowedITA No. 206/AGR/20252026 TaxPub(DT) 3050 (Agra-Trib) 12-Jun-2026 -- Section : 143(2) 142(1) 143(3) 68 69 250(6) -- Pune-Trib -- Nimblelogik Pvt. Ltd. v. ACIT, Circle - 2, Pune Assessee Appeal DismissedITA No. 2263/PUN/20252026 TaxPub(DT) 3049 (Pune-Trib) 12-Jun-2026 -- Section : 143(3) 144C 9(1)(vi) 270A 144C(1) -- Del-Trib -- Telstra Singapore Pte Ltd. v. DCIT, Circle-3(1)(1), New Delhi Assessee Appeal AllowedITA No. 785/Del/20252026 TaxPub(DT) 3048 (Del-Trib) 12-Jun-2026 -- Section : 148 142(1) 144 147 144B 2(14) -- Pune-Trib -- Laxman Bhau Pawale v. ITO, Ward 2.4, Pune Assessee Appeal AllowedITA No. 1541/PUN/20252026 TaxPub(DT) 3047 (Pune-Trib) 12-Jun-2026 -- Section : 1530 153C 153A 143(3) 153D 28/69A 69C -- Del-Trib -- Quadra Infratel Synergies Pvt. Ltd. v. ACIT, Central Circle – 4, Delhi Assessee Appeal AllowedITA No. 3963/Del/20242026 TaxPub(DT) 3046 (Del-Trib) 12-Jun-2026 -- Section : 271(1)(c) 148 147 43CA -- Pune-Trib -- Ambarwadikar Infrastructure Limited v. ITO, Ward 1(1), Aurangabad Assessee Appeal AllowedITA Nos. 1038 & 1039/PUN/20252026 TaxPub(DT) 3045 (Pune-Trib) 12-Jun-2026 -- Section : 143(2) 142(1) -- Pune-Trib -- Lata Nivrutti Hake v. ITO, Ward 14(5), Pune Assessee Appeal DismissedITA No. 839/PUN/20252026 TaxPub(DT) 3044 (Pune-Trib) 12-Jun-2026 -- Section : 250 147 133(6) 131 250(6) 2(14) 2(1A) 139 148 143(2) 69A -- Hyd-Trib -- Smt. Padmalatha Vojjala v. Income Tax Officer, Ward 10(1), Hyderabad Assessee Appeal AllowedITA No.1240/Hyd/20252026 TaxPub(DT) 3043 (Hyd-Trib) 12-Jun-2026 -- Section : 132 143(2) 143(3) 132(4) -- Hyd-Trib -- Smt. Nomula Narmada Reddy v. Dy. CIT, Central Circle 3(3), Hyderabad Assessee Appeal AllowedITA No. 1398/Hyd/20252026 TaxPub(DT) 3042 (Hyd-Trib) 12-Jun-2026 -- Section : 143(3) 147 144 -- Bang-Trib -- Shri Vinaya Kumar v. The Assistant Commissioner of Income Tax, Circle-1(1) & TPS, MangaluruITA Nos. 2178-2180/Bang/20242026 TaxPub(DT) 3041 (Bang-Trib) 12-Jun-2026 -- Section : 154(2)(B) 155 18685 154(8)-88 139(1) 36(va) 36(1)(va) 43B 143(1) 249(3) -- Raipur Bench -- Rajendra Kumar Shrivastava v. The Income Tax Officer/NFAC, Delhi Assessee Appeal AllowedITA No. 744/RPR/20252026 TaxPub(DT) 3040 (Raipur Bench) 12-Jun-2026 -- Section : 143(3) 54F -- Ahd-Trib -- Deputy Commissioner of Income Tax, Circle - 2(1)(1), Ahmedabad v. Aditya Harshvadan Mangaldas Revenue Appeal DismissedITA No. 299/Ahd/20252026 TaxPub(DT) 3039 (Ahd-Trib) 12-Jun-2026 -- Section : 263 143(3) 80G 132 144B 80GGC -- Ahd-Trib -- Ideal Sheet Metal Stampings & Pressings Private Limited v. Principal Commissioner of Income Tax-1, Ahmedabad Assessee Appeal DismissedITA No. 1032/Ahd/20252026 TaxPub(DT) 3038 (Ahd-Trib) 12-Jun-2026 -- Section : 154 69 69C 147 151 68 -- Del-Trib -- M/s KDP Infrastructure Private Limited v. DCIT, Ghaziabad, Uttar Pradesh Appeal AllowedITA No. 1094/Del/20242026 TaxPub(DT) 3037 (Del-Trib) 12-Jun-2026 -- Section : 254/143(3) 144C 133(6) 92CA(1) 143(3) 14A 92CA(3) 44C 144C(1) 292B -- Del-Trib -- AVL Technical Private Limited v. DCIT, Central Circle-3(2), New Delhi Assessee Appeal AllowedITA No. 7705/DEL/20192026 TaxPub(DT) 3036 (Del-Trib) 12-Jun-2026 -- Section : 147 147/151 151 151(1) 148 142(1) 143(3) -- Del-Trib -- M/s Anchor Alloys (P) Ltd. v. ACIT, Central Circle-II, Faridabad Assessee Appeal AllowedITA No. 5059/Del/20252026 TaxPub(DT) 3035 (Del-Trib) 12-Jun-2026 -- Section : 147 147/148 10(38) 69C -- Del-Trib -- DCIT, New Delhi v. Deepti Agrawal Revenue Appeal DismissedITA No. 2541/Del/20242026 TaxPub(DT) 3034 (Del-Trib) 12-Jun-2026 -- Section : 139(1) 143(3) 143(1) 147 68 133(6) -- Mum-Trib -- Asst. CIT, Central Circle-4(3), Mumbai v. Yatindra Satish Pairaikar Appeal DismissedITA Nos. 4852 & 4846/Mum/20252026 TaxPub(DT) 3033 (Mum-Trib) 12-Jun-2026 -- Section : 250 143(3) 69A 115BBE -- Asr-Trib -- Kunal Arora v. AO, Ward 5(3), Amritsar Assessee Appeal AllowedI.T.A. No. 472/Asr/20242026 TaxPub(DT) 3032 (Asr-Trib) 12-Jun-2026 -- Section : 250 14A 270A 14A(2) -- Ahd-Trib -- Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad v. Symphony Ltd. Assessee Appeal DismissedI.T.A. No. 1660/Ahd/2025 with C.O. No. 81/Ahd/20252026 TaxPub(DT) 3031 (Ahd-Trib) 12-Jun-2026 -- Section : 250 147 151 148 56(2) -- Pune-Trib -- Viki Vijay Balwadkar v. ITO, Ward 2(2), Pune Assessee Appeal AllowedITA No. 2242/PUN/20252026 TaxPub(DT) 3030 (Pune-Trib) 12-Jun-2026 -- Section : 12AB 142(1) 80G -- Pune-Trib -- Dhyas Bahuuddeshiya Sanstha v. CIT(Exemption), Pune Appeal AllowedITA Nos. 1825 and 1824/PUN/20252026 TaxPub(DT) 3029 (Pune-Trib) 12-Jun-2026 -- Section : 12AB -- Pune-Trib -- Hotfut Foundation, Pune v. CIT (Exemption) Appeal AllowedITA No. 1087/PUN/20252026 TaxPub(DT) 3028 (Pune-Trib) 12-Jun-2026 -- Section : 250 144 133(6) 44AD 69 -- Chen-Trib -- Shri Jeyaprakash Natrajan v. The Income Tax Officer, Non-Corporate Ward 19(5), ChennaiITA No. 2012/CHNY/20252026 TaxPub(DT) 3027 (Chen-Trib) 12-Jun-2026 -- Section : 143(3) 250 143(2) 142(1) 43B 40(a)(ia) -- Panaji-Trib -- Veerendra Basavaraj Koujalagi v. ITO, Circle 1, Karnataka Assessee Appeal AllowedITA No. 289/PAN/20252026 TaxPub(DT) 3026 (Panaji-Trib) 12-Jun-2026 -- Section : 132 132(1) -- Pat-Trib -- Ghanshyam Prasad Gupta v. ACIT, Central Circle, Bihar Assessee Appeal AllowedITA No. 152/PAT/20192026 TaxPub(DT) 3025 (Pat-Trib) 12-Jun-2026 -- Section : 144 250 69A 142(1) 249(3) -- Panaji-Trib -- Appasab Ramappa Lingareddi v. ITO, Ward-1, Karnataka Assessee Appeal AllowedITA Nos. 375/PAN/20252026 TaxPub(DT) 3024 (Panaji-Trib) 12-Jun-2026 -- Section : 143(2) 147 144/144B 143(3) 148 142(1) 139(1) -- Kol-Trib -- M/s Urban Nirmal LLP v. ITO, Ward 12(1), Kolkata Assessee Appeal AllowedITA No.1730/KOL/20252026 TaxPub(DT) 3023 (Kol-Trib) 12-Jun-2026 -- Section : 250 143(1) 11 12A 139(1) 10(23C) 11(7) 11(1)(a) 12A(1)(b) 119(2)(b) -- Ahd-Trib -- Kanchanba Education Trust v. Assistant Commissioner/Deputy Commissioner of Income Tax, Circle-1 (Exemption), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1566/Ahd/20252026 TaxPub(DT) 3022 (Ahd-Trib) 12-Jun-2026 -- Section : 69A -- Raipur Bench -- Prabhat Mishra v. Income Tax Officer, Ward-4(1), Raipur Assessee Appeal AllowedITA No. 509/RPR/20252026 TaxPub(DT) 3021 (Raipur Bench)