Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 29-Apr-2026 -- Section : 143(3) 263 144B 271(1)(c) 147 -- Mum-Trib -- Mayur Govindbhai Patel v. Income Tax Officer, Ward – 24(2)(1), Mumbai Assessee Appeal AllowedITA Nos. 4177, 4165 & 4179/Mum/20252026 TaxPub(DT) 2169 (Mum-Trib) 29-Apr-2026 -- Section : 148A(b) 148A(d) 147 -- Hyd-Trib -- Ekashila Reddy Sankshema Sangam, Warangal v. Income Tax Officer, Ward 1, Warangal Assessee Appeal AllowedITA No. 911/Hyd/20252026 TaxPub(DT) 2157 (Hyd-Trib) 29-Apr-2026 -- Section : 147 132(1) 148A(b) 148A(d) 69 115BBE 151A 144B -- Chd-Trib -- DCIT, Central Circle-3, Ludhiana v. M/s Seth Industrial Corporation, M/s Seth Industrial Corporation v. DCIT, Central Circle-3, LudhianaITA Nos. 874 & 1044/CHANDI/20242026 TaxPub(DT) 2106 (Chd-Trib) 29-Apr-2026 -- Section : 10(34) 14A 143(3) 234A 270A 143(1) 111A -- Hyd-Trib -- KP Advisory Services LLP v. The ACIT, Central Circle-2(1), Hyderabad Assessee Appeal Partly AllowedITA No. 1013/Hyd/20252026 TaxPub(DT) 1511 (Hyd-Trib) 29-Apr-2026 -- Section : 272A(1)(d) 148A(b) 148A(d) 147 144B 143(2) 142(1) 1448 274 271B 44AB 139 273B -- Hyd-Trib -- Sreedevi Voram v. The Income Tax Officer, Ward-1, Telangana Assessee Appeal AllowedITA Nos. 1473 & 1474/Hyd/20252026 TaxPub(DT) 1510 (Hyd-Trib) 29-Apr-2026 -- Section : 69A 142(1) 144 147 144B -- Hyd-Trib -- Sreemath Khadri Lakhsmi Narasimhaswamy Devasthanam v. The Income Tax Officer, Exemption Ward, Andhra Pradesh Assessee Appeal AllowedITA Nos. 1477, 1478 and 1479/Hyd/20252026 TaxPub(DT) 1506 (Hyd-Trib) 29-Apr-2026 -- Section : 250 68 115BBE 234A 133(6) 143(3) 145(3) 44AB -- Chen-Trib -- Shri Pandian Hari v. The Income Tax Officer, Non-Corporate Ward 11(4), Chennai Assessee Appeal AllowedITA No. 2598/CHNY/20252026 TaxPub(DT) 1504 (Chen-Trib) 29-Apr-2026 -- Section : -- Hyd-Trib -- Anees Fatima v. The DCIT, Central Circle-3(3), Hyderabad Assessee Appeal AllowedITA Nos. 1114 to 1119/Hyd/20252026 TaxPub(DT) 1499 (Hyd-Trib) 29-Apr-2026 -- Section : 143(3) 144C(4) 144C(5) 143(1) 92CA(1) 92CA(3) 144C(2) 14A 37(1) 40(a)(IA) 40(a)( -- Mum-Trib -- Vodafone Mobile Services Limited v. DCIT Circle-26(2), Delhi Assessee Appeal AllowedITA No. 922/Del/20172026 TaxPub(DT) 1374 (Mum-Trib) 29-Apr-2026 -- Section : 143(3) 144B 144C(8) 143(2) 92C 154 144C(13) 153 92F(ii) 92CA 234A 234B 270A -- Del-Trib -- Honda Trading Corporation India Pvt. Ltd. v. DCIT/ ACIT, Circle 10(1), Delhi Assessment Unit, Income Tax Department, New Delhi Assessee Appeal Partly AllowedITA No. 5286/Del/20242026 TaxPub(DT) 1272 (Del-Trib) 29-Apr-2026 -- Section : 250 153C 143(3) 139(1) 139(5) 143(1) 153A 143(2) 142(1) 153D 69A 234 234B -- Del-Trib -- M/s. KJL Developers (P) Ltd. v. Deputy Commissioner of Income, Central Circle-31, New Delhi Assessee Appeal AllowedITA No. 6027/DEL/20242026 TaxPub(DT) 960 (Del-Trib) 29-Apr-2026 -- Section : 250 143(3) 143(1) 68 56 2(22)(e) 69A 36(1)(iii) -- Mum-Trib -- M/s Krian Cinema Banquets Pvt Ltd. v. ACIT 10(1)(2), Mumbai Assessee Appeal AllowedI.T.A. No. 4860/Mum/20252026 TaxPub(DT) 834 (Mum-Trib) 29-Apr-2026 -- Section : 12AB 80G -- Mum-Trib -- Environment Sewa Foundation v. Commissioner of Income-tax (Exemption), Mumbai Assessee Appeal AllowedI.T.A. No. 6773/Mum/20252026 TaxPub(DT) 833 (Mum-Trib) 29-Apr-2026 -- Section : 143(3) -- Var-Trib -- Ravindra Kumar v. Income Tax Officer, 2(4), Kushinagar Assessee Appeal Partly AllowedI.T.A. No. 97/VNS/20242026 TaxPub(DT) 545 (Var-Trib) 29-Apr-2026 -- Section : 36(1)(va) 2(24)(x) 43B 143(1) 139(1) 143(3) 143(1)(a) -- Del-Trib -- Gurdev Singh v. Income Tax Officer, Ward-1(3), Uttar Pradesh Assessee Appeal DismissedITA No. 3544/DEL/20242026 TaxPub(DT) 421 (Del-Trib) 29-Apr-2026 -- Section : 194-I 194C 201(1A) 194(I) -- Del-Trib -- M/s Glued Entertainment Pvt. Ltd. v. Income Tax Officer, Ward–74(3), Delhi Assessee Appeal AllowedITA No. 2718/DEL/20252026 TaxPub(DT) 411 (Del-Trib) 29-Apr-2026 -- Section : -- Srt-Trib -- Shah Manilal Motilal Khadayta Chhatralay and Bhuvan Mandal Gurjar Faliya,Contractor Ni Sheri v. The CIT (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 1065/SRT/20242026 TaxPub(DT) 386 (Srt-Trib) 29-Apr-2026 -- Section : 148 69A 144 -- Chen-Trib -- Muthiah Lakshmanan v. The Income Tax Officer, Non Corporate Ward 10(3), Chennai Assessee Appeal AllowedI.T.A. No. 1958/Chny/20252026 TaxPub(DT) 366 (Chen-Trib) 29-Apr-2026 -- Section : 143(3) 80P 143(2) 250 254 250(6) 80P(2)(d) -- Visak-Trib -- The Payakaraopeta Women’s Mutually Aided Coop Thrift & Credit Society Limited v. ACIT, Circle-5(1), Visakhapatnam Assessee Appeal AllowedI.T.A. No. 371/Viz/20252026 TaxPub(DT) 345 (Visak-Trib) 29-Apr-2026 -- Section : 250 148A 147 144B -- Chen-Trib -- M/s. D B Associate v. Income Tax Officer, Non-Corporate Circle 10(1), Chennai Assessee Appeal AllowedITA No. 2995/CHNY/20252026 TaxPub(DT) 235 (Chen-Trib) 29-Apr-2026 -- Section : 143(3) 44AD 234A 271AAC 270 270A -- Srt-Trib -- Zakir Yakubbhai Patel v. Income Tax Officer Assessee Appeal AllowedI.T.A. No. 1113/Srt/20242026 TaxPub(DT) 137 (Srt-Trib) 29-Apr-2026 -- Section : 69A 115BBE 147 148A 148A(d) 69C 33(4) 250(4) -- Raipur Bench -- Sourabh Agrawal v. Income Tax Officer, Ward 1(2), Chhattisgarh Assessee Appeal AllowedITA No. 735/RPR/20252026 TaxPub(DT) 78 (Raipur Bench) 28-Apr-2026 -- Section : 147 144 148 142 147/144 143(1) 271C 156 282 69A 142(1) 149 139 92E 153 151 -- Ori-HC -- Sunil Kumar Sahoo v. Deputy Commissioner of Income Tax, Circle-1(2), Bhubaneswar, Joint Commissioner of Income Tax, Bhubaneswar, Tax Recovery Officer, Income Tax Department, Bhubaneswar, Deputy Director of Income Tax (Investigation), KhordhaW.P. (C) No. 23165 of 20252026 TaxPub(DT) 2215 (Ori-HC) 28-Apr-2026 -- Section : 148A(d) 147 144 179 148A(b) 19 140A 5(13) 30(2)(a) 179(1) 139(1) 139(4) 31(1) -- Mad-HC -- P DOT G Constructions Private Limited v. Assistant Commissioner of Income Tax, ChennaiW.P. No. 27692 of 2023 and W.M.P. Nos. 27168 and 27170 of 20232026 TaxPub(DT) 2207 (Mad-HC) 28-Apr-2026 -- Section : 142(2A) 132(1) 148 143(2) 148A 92 36(1)(va) 132(9B) 149(1)(a) 149(1)(b) 288(2) -- Del-HC -- M/s. Huawei Telecommunications (India) Company Pvt. Ltd. v. Assistant Commissioner of Income Tax, Central Circle-2, Delhi & Anr. Application DisposedW.P. (C) 15970/2023, CM Appl. 64257/2023, W.P. (C) 13572/2024, CM Appl. 56719/2024, W.P. (C) 13553/2024, CM Appl. 56682/2024, W.P. (C) 14898/2024, CM Appl. 62466/20242026 TaxPub(DT) 2200 (Del-HC) 28-Apr-2026 -- Section : 143(3) 144B 153(1) 35E 148 292B 148A 282A -- Bom-HC -- ECGC Limited v. Assistant Commissioner of Income-tax, Circle – 3 (1)(1), Mumbai & Ors. Petition DisposedWrit Petition No. 1378 of 20262026 TaxPub(DT) 2194 (Bom-HC) 28-Apr-2026 -- Section : 148 148A(b) 148A(d) 147 156 -- Bom-HC -- Devendra Jaswantrai Shah v. Income Tax Officer, Ward 26(1)(1), Mumbai & Ors. Petition DisposedWrit Petition No. 1122 of 20262026 TaxPub(DT) 2193 (Bom-HC) 28-Apr-2026 -- Section : 143(1) 154 11 119(2)(b) -- Del-HC -- Delhi Maharashtriya Educational 7 Cultural Society (Regd) v. Commissioner of Income Tax (Exemptions), Delhi & Ors.W.P.(C) 3651/2026, CM Appl. 17806/2026 & CM Appl. 17807/20262026 TaxPub(DT) 2192 (Del-HC) 28-Apr-2026 -- Section : 143(2) 80IB 143(3) 244 -- Mad-HC -- M/s. Computer Graphics (P) Ltd. v. The Deputy Commissioner of Income Tax, Central Circle-1(2), Chennai Appeal DismissedT.C.A. No. 191 of 20162026 TaxPub(DT) 2191 (Mad-HC) 28-Apr-2026 -- Section : -- Mad-HC -- M/s. Brahmayya & Co. v. The Deputy Commissioner of Income Tax, ChennaiTax Case Appeal No. 2219 of 2008 & M.P. No. 1 of 20082026 TaxPub(DT) 2190 (Mad-HC) 28-Apr-2026 -- Section : 220 127 176 20(c) 141 148 148(A)(b) 148(A)(d) 120 127) 260A 154 19(1) 143(1) -- Bom-HC -- Capegemini Technology Services India Ltd. v. Deputy Commissioner of Income Tax, Circle- 1(1), Pune & Ors. Petition DisposedWrit Petition No. 16068 of 20242026 TaxPub(DT) 2189 (Bom-HC) 28-Apr-2026 -- Section : -- Mad-HC -- M/s. Brahmayya v. The Deputy Commissioner of Income Tax, Business Circle VIII, ChennaiTax Case Appeal Nos. 2216, 2217 & 2218 of 2008 & M.P. Nos. 1, 2 & 2 of 20082026 TaxPub(DT) 2188 (Mad-HC) 28-Apr-2026 -- Section : 197 9(1)(vii) 195 4 5(2) 9(2) 90 90(1) 90(2) 264 273 194C 197(1) -- Bom-HC -- Benteler Automative (China) Investment Limited v. Assistant Commissioner of Income-tax (IT), Circle-1, Pune, Commissioner of Income-tax (IT&TP), Pune, The Union of India through the Secretary, Department of Revenue, Ministry of Finance, New Delhi Petition DisposedWrit Petition No. 11074 of 20252026 TaxPub(DT) 2187 (Bom-HC) 28-Apr-2026 -- Section : 7 31 -- Bom-HC -- Aventura Properties Ltd. v. Deputy Commissioner of Income Tax 8(2)(1) & Ors. Petition DisposedWrit Petition No. 3687 of 20252026 TaxPub(DT) 2186 (Bom-HC) 28-Apr-2026 -- Section : 132 143(3) 147 -- Bom-HC -- Arun Rangachari v. Deputy Commissioner of Income Tax (IT) 4(1)(2) & Ors. Petition DisposedWrit Petition (L) No. 2878 of 20262026 TaxPub(DT) 2185 (Bom-HC) 28-Apr-2026 -- Section : 148 148A(d) 151 148A(b) 151(ii) 151(2) (1) 151(i) 3(1) 148A(a)-to 148A(b)-to 14 -- Bom-HC -- Anil Gupta Pvt. Family Trust v. The Income Tax Officer, Ward-25(2)(1), Mumbai & Ors. Petition DisposedWrit Petition No. 928 of 20262026 TaxPub(DT) 2184 (Bom-HC) 28-Apr-2026 -- Section : 197 -- Del-HC -- Aecom Technical Services Inc. v. Assistant Commissioner of Income Tax, Circle International Tax- 1(1)(1) Delhi & Anr.W.P.(C) 3148/2026, CM Appl. 15120/2026 & CM Appl. 15121/20262026 TaxPub(DT) 2183 (Del-HC) 28-Apr-2026 -- Section : 45 48 55(2)(a) 143(3) 28(iv) 41(1) 49 50 37 55(2)(b) 2(47) 2(24)(vi) 2(14) 2( -- Guj-HC -- The Commissioner of Income Tax, Ahmedabad v. Zydus Lifesciences Limited Appeal DismissedR/Tax Appeal Nos. 1234 & 1235 of 20072026 TaxPub(DT) 2036 (Guj-HC) 28-Apr-2026 -- Section : 143(3) 153A 153-A 158-BA 113 132 -- Del-HC -- M/s. Triple S Stock & Shares Pvt. Ltd. v. ITO Ward-16 (4), New Delhi Application DisposedITA 164/2026, CM Appl. 13660-13661/20262026 TaxPub(DT) 2035 (Del-HC) 28-Apr-2026 -- Section : 260A 80IA(4) 80-IA(4) 143(3) 10(23G) 10(23G)- 80-IA(1) 80-IA) 3(1)(b) 194C 5 5( -- Bom-HC -- CIT, Central-II v. M/s. Patel Engg. Ltd. In Favour of AssesseeIncome Tax Appeal No. 1146 of 2004 with Income Tax Appeal No. 934 of 20082026 TaxPub(DT) 2034 (Bom-HC) 28-Apr-2026 -- Section : 119(2)(b) 139(1) 44AB 139(4) -- Bom-HC -- Teksons Private Limited v. Chief Commissioner of Income Tax, Mumbai & Anr. Petition DisposedWrit Petition No. 1889 of 20252026 TaxPub(DT) 2033 (Bom-HC) 28-Apr-2026 -- Section : 92CA(3) 143 153(1) 92CA(1) 92CA(2) -- Bom-HC -- Sodexo India Services Pvt. Ltd. v. Addl. Joint Commissioner of Income Tax, Transfer Pricing 4(1), Mumbai & Ors. Writ Petition No. 933 of 20262026 TaxPub(DT) 2032 (Bom-HC) 28-Apr-2026 -- Section : 482 191 78(6) 3 279B 91 311 -- Del-HC -- Sh. Avinder Singh Puri v. State & Anr. Petition DisposedCrl. M. C. 261, 264, 265, 267, 270/2020, Crl. M. A. 1133, 1135, 1137, 1141 & 1148/20202026 TaxPub(DT) 2031 (Del-HC) 28-Apr-2026 -- Section : 148 143(3) 143(2) 142(1) 153 153(2) 250 260 263 147 153(6) 153(6)(i) 23(4) 22 -- Bom-HC -- S.V.S. Securities Ltd. v. The Assistant Commissioner of Income Tax – 4(2)(1) & Ors. Petition DisposedWrit Petition No. 3313 of 20252026 TaxPub(DT) 2030 (Bom-HC) 28-Apr-2026 -- Section : 482 276C(1) 191 132(4) 279(1) 78(6) 3 -- Del-HC -- Ritu Butalia v. State & Anr. Application DisposedCrl. M. C. 494, 505 to 511/20182026 TaxPub(DT) 2029 (Del-HC) 28-Apr-2026 -- Section : 148A(b) 148A(d) 149(1) 149(1)(b) 153C 143(2) -- Bom-HC -- Pratibha Syntex Limited v. Deputy Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors. Petition DisposedWrit Petition (L) No. 8759 of 20262026 TaxPub(DT) 2028 (Bom-HC) 28-Apr-2026 -- Section : 153(5) 153(3)] 250 156 -- Bom-HC -- Play Games 24x7 Private Limited v. Union of India & Ors. Petition DisposedWrit Petition No. 854 of 20262026 TaxPub(DT) 2027 (Bom-HC) 28-Apr-2026 -- Section : 139(1) 271F 148 147 143(3) -- Del-Trib -- Arvind Aggarwal v. ITO Assessee Appeal AllowedITA No. 1040/Del/20232025 TaxPub(DT) 6685 (Del-Trib) 28-Apr-2026 -- Section : 263 143(3) 194A 143(2) -- Kol-Trib -- Arabinda Paul v. PCIT Assessee Appeal AllowedITA No. 946/KOL/20232025 TaxPub(DT) 6683 (Kol-Trib) 28-Apr-2026 -- Section : 1 No143(3) 143(3) 153A 153D 254(1) 271(1)(c) -- Del-Trib -- Aditya Sharma v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 3616-3621/Del/2019, ITA No. 8404/Del/2019 and ITA No. 5198/Del/20192025 TaxPub(DT) 6682 (Del-Trib) 28-Apr-2026 -- Section : 271(1)(b) 142(1) 142(2) 273B 143(2) -- Ahd-Trib -- Abdulmannan Mohammedkasad Bastawala v. ITO Assessee Appeal AllowedITA Nos. 1797 and 1843/Ahd/20242025 TaxPub(DT) 6681 (Ahd-Trib) 28-Apr-2026 -- Section : 14A 143(3) 154 -- Chen-Trib -- ACIT v. Hyundai Steel India (P) Ltd. Revenue Appeal DismissedITA No. 1945/Chny/20242025 TaxPub(DT) 6641 (Chen-Trib) 28-Apr-2026 -- Section : 92CA(3) 270A -- Del-Trib -- Stryker India (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 2449/Del/20222025 TaxPub(DT) 6634 (Del-Trib) 28-Apr-2026 -- Section : 11(2) 119(2)(b) -- Bom-HC -- St. Anne’s Church v. CIT(E) & Ors. Petition DisposedWrit Petition No. 2048 of 20252025 TaxPub(DT) 6631 (Bom-HC) 28-Apr-2026 -- Section : 263 143(2) 120 6 -- Chd-Trib -- Span Motels (P) Ltd. v. Pr. CIT Appeal AllowedITA No. 729/CHD/20192025 TaxPub(DT) 6626 (Chd-Trib) 28-Apr-2026 -- Section : 143(3) 144C(13) 144C(5) 92CA(3) 115JB -- Del-Trib -- Softwareone India (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 4287/Del/20242025 TaxPub(DT) 6624 (Del-Trib) 28-Apr-2026 -- Section : 80G 80G(5)(iv) 2(15) 12A -- Hyd-Trib -- SK Foundation v. CIT(E) Assessee Appeal AllowedITA No. 112/Hyd/20252025 TaxPub(DT) 6620 (Hyd-Trib) 28-Apr-2026 -- Section : 143(3) 69A 44AD 269Ss -- Chen-Trib -- Subban Sivakumar v. ACIT Appeal AllowedITA No. 2483/Chny/20242025 TaxPub(DT) 6615 (Chen-Trib) 28-Apr-2026 -- Section : 271D 153C 269SS 271E 271(1)(c) 269T -- Chen-Trib -- Shri Shivshakthi Foundations (P) Ltd. v. Addl. CIT Assessee Appeal AllowedITA No. 1749/Chny/20242025 TaxPub(DT) 6614 (Chen-Trib) 28-Apr-2026 -- Section : 40(1)(1a) 201/201A 264 -- Mad-HC -- Shri Prasad Shipping (P) Ltd. v. CIT Petition DisposedW.P. No. 13891 of 2025 and W.M.P. Nos. 15616 and 15619 of 20252025 TaxPub(DT) 6612 (Mad-HC) 28-Apr-2026 -- Section : 69A 144 142(1) 115BBE -- Mum-Trib -- Phoolchand Lalchand Bafna v. ITO Assessee Appeal Partly AllowedITA No. 2030/MUM/20252025 TaxPub(DT) 6611 (Mum-Trib) 28-Apr-2026 -- Section : 143(3) 54F 50C 54EC 139(1) -- Del-Trib -- Anil Kumar Sharma v. ITO Assessee Appeal Partly AllowedITA No. 4853/Del/20242025 TaxPub(DT) 6600 (Del-Trib) 28-Apr-2026 -- Section : 143(3) 69A -- Luck-Trib -- Sanjeev Kumar v. ITO Assessee Appeal AllowedITA No. 322/Lkw/20252025 TaxPub(DT) 6596 (Luck-Trib) 28-Apr-2026 -- Section : 80P -- Chen-Trib -- S553 The TNEB Employees Co-op. Thrift Credit Society Ltd. v. ITO Assessee Appeal AllowedITA No. 2221/Chny/20242025 TaxPub(DT) 6591 (Chen-Trib) 28-Apr-2026 -- Section : 143(1) 80IAC 139(1) 44AB 10B 10B(8) 32(1) -- Chen-Trib -- Right Health Platter (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 749/Chny/20242025 TaxPub(DT) 6589 (Chen-Trib) 28-Apr-2026 -- Section : 143(3) -- Chen-Trib -- Rameshlal Sangitha v. DCIT Assessee Appeal AllowedITA No. 3291/Chny/20242025 TaxPub(DT) 6587 (Chen-Trib) 28-Apr-2026 -- Section : 250 143(1) 36(1)(va) 36(1)(iv) 43B 2(24)(x) 154 36(1)(v) 9 -- Jp-Trib -- R.K. Electricals v. Dy. CIT Appeal DismissedITA No. 333/JPR/20222025 TaxPub(DT) 6581 (Jp-Trib) 28-Apr-2026 -- Section : 271(1)(c) 148 142(1) 40A(3) 147 144B 264 -- Chen-Trib -- PSB Constructions v. ITO Assessee Appeal AllowedITA Nos. 2286, 2287 and 2288/Chny/20242025 TaxPub(DT) 6578 (Chen-Trib) 28-Apr-2026 -- Section : 271C 197 201 -- Del-Trib -- Parsvnath Developers Ltd. v. JCIT Assessee Appeal AllowedITA No. 2441/Del/2024 and ITA No. 2442/Del/20242025 TaxPub(DT) 6571 (Del-Trib) 28-Apr-2026 -- Section : 144 263 68 147 143 143(3) 271(1)(c) 148 -- Rkt-Trib -- Pareen Riaz Dosani v. ITO Assessee Appeal Partly AllowedITA No. 101/RJT/20242025 TaxPub(DT) 6570 (Rkt-Trib) 28-Apr-2026 -- Section : 147/148 -- Chen-Trib -- P. Venkatesh v. ITO Assessee Appeal Partly AllowedITA No. 2432/Chny/2024 and ITA No. 2433/Chny/20242025 TaxPub(DT) 6567 (Chen-Trib) 28-Apr-2026 -- Section : 147 68 131 143(3) 133(1) 133(6) -- Ahd-Trib -- Nildhara Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 271/Ahd/20242025 TaxPub(DT) 6563 (Ahd-Trib) 28-Apr-2026 -- Section : 148A(d) 142(1) 69A 115BBE 249(4)(b) 87A 144 -- Hyd-Trib -- Narsinga Rao Aleti v. ITO Assessee Appeal AllowedITA No. 1265/Hyd/20242025 TaxPub(DT) 6561 (Hyd-Trib) 28-Apr-2026 -- Section : 148 44AE 145(3) 40A(3) 153A 69A -- Chen-Trib -- Suresh v. ITO Assessee Appeal Partly AllowedITA No. 2330/Chny/20242025 TaxPub(DT) 6557 (Chen-Trib) 28-Apr-2026 -- Section : 250 147 144 144B 144B(1) 151A 2(47) 148 142(1) -- Mum-Trib -- Balaram Janu Bhoir v. ITO Assessee Appeal AllowedITA No. 4987/MUM/20242025 TaxPub(DT) 6555 (Mum-Trib) 28-Apr-2026 -- Section : 250 271(1)(c) 292B 274 273(b) 69A -- Pat-Trib -- ACIT v. Dudheshwar Nath Singh Revenue Appeal DismissedITA No. 15/Pat/20212025 TaxPub(DT) 6552 (Pat-Trib) 28-Apr-2026 -- Section : 143(3) 68 -- Del-Trib -- ACIT v. AAA Paper Marketing Ltd. Revenue Appeal DismissedITA No. 7349/Del/20192025 TaxPub(DT) 6551 (Del-Trib) 28-Apr-2026 -- Section : 147 144 144B 142(1) -- Del-Trib -- Sunil Kumar v. ITO Appeal AllowedITA No. 957/Del/20252025 TaxPub(DT) 6547 (Del-Trib) 28-Apr-2026 -- Section : 80P 143(1) 143(2) 142(1) 80P(2)(d) 244A -- Ahd-Trib -- Mehsana District Co-operative Purchase & Sales Union Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1760/Ahd/20242025 TaxPub(DT) 6541 (Ahd-Trib) 28-Apr-2026 -- Section : 250 143(3) 153C 69A 115BBE 132 292C 245(d)(iv) -- Mum-Trib -- Manish Jamanbhai Vaishnav v. ACIT Assessee Appeal AllowedITA No. 5890/MUM/2024 and ITA No. 5891/MUM/20242025 TaxPub(DT) 6536 (Mum-Trib) 28-Apr-2026 -- Section : 263 43B 143(3) 119 92CA) -- Pat-Trib -- Kumar Piyush Construction (P) Ltd. v. Pr. CIT Assessee Appeal DismissedITA No. 156/Pat/20192025 TaxPub(DT) 6530 (Pat-Trib) 28-Apr-2026 -- Section : 14A -- Chd-Trib -- Khosla Machines (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 696/CHD/20242025 TaxPub(DT) 6527 (Chd-Trib) 28-Apr-2026 -- Section : 271(1)(c) 35(2AB) 143(3) -- Chd-Trib -- Khosla Machines (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 726/CHD/20242025 TaxPub(DT) 6526 (Chd-Trib) 28-Apr-2026 -- Section : 250 54 54F -- Mum-Trib -- Kaushik Vijay Joshi v. Asstt. CIT Assessee Appeal AllowedITA No. 2629/M/20252025 TaxPub(DT) 6525 (Mum-Trib) 28-Apr-2026 -- Section : 250 143(1) 11(1) 119(2)(b) 11/12A -- Pat-Trib -- Jan Sikshan Sansthan v. ITO (E) Assessee Appeal AllowedITA No. 279/Pat/20242025 TaxPub(DT) 6516 (Pat-Trib) 28-Apr-2026 -- Section : 271(1)(c) 143(3) 147 -- Mum-Trib -- ITO v. Parekh Dyes & Chemicals Revenue Appeal DismissedITA No. 3807/MUM/2024, ITA No. 3806/MUM/2024 and ITA No. 3775/MUM/20242025 TaxPub(DT) 6515 (Mum-Trib) 28-Apr-2026 -- Section : 250 148 144 69A 10(38) -- Mum-Trib -- ITO v. Deepak Govindbhai Gangani Revenue Appeal DismissedITA No. 5961/M/20242025 TaxPub(DT) 6512 (Mum-Trib) 28-Apr-2026 -- Section : 250 143(1) 12A 139(1) 11(1) -- Asr-Trib -- ITO v. Chandar Bhaga Educational Charitable Trust Revenue Appeal DismissedITA No. 408/Asr/20242025 TaxPub(DT) 6510 (Asr-Trib) 28-Apr-2026 -- Section : 234E 200(3) 200A -- Ctk-Trib -- ITO v. Maa Tarini Transport (P) Ltd. Revenue Appeal DismissedITA Nos. 454 and 455/CTK/20242025 TaxPub(DT) 6509 (Ctk-Trib) 28-Apr-2026 -- Section : 250 143(3) 68 115BBE -- Del-Trib -- Geetanjali Sood v. ITO Assessee Appeal Partly AllowedITA No. 5714/Del/20242025 TaxPub(DT) 6504 (Del-Trib) 28-Apr-2026 -- Section : 143(3) 147 271(1)(c) 274 -- Mum-Trib -- Gautam Tajraj Shah v. ITO Assessee Appeal AllowedITA No. 2742/Mum/2023 and ITA No. 2745/Mum/20232025 TaxPub(DT) 6501 (Mum-Trib) 28-Apr-2026 -- Section : 250 148 10AA 69C 253(3) 147 144 132(4) -- Srt-Trib -- Euro Jewles v. DCIT Assessee Appeal AllowedITA No. 236/SRT/20242025 TaxPub(DT) 6498 (Srt-Trib) 28-Apr-2026 -- Section : 153C 143(3) 153A 153C(1) -- Del-Trib -- DCIT v. Annex Infrarealty (P) Ltd. Appeal DismissedITA No. 2163/Del/20232025 TaxPub(DT) 6488 (Del-Trib) 28-Apr-2026 -- Section : 143(3) 153C 153c/All 127 143(2) -- Del-Trib -- Chahat Exim (P) Ltd. v. DCIT Appeal AllowedITA No. 1394/Del/20192025 TaxPub(DT) 6482 (Del-Trib) 28-Apr-2026 -- Section : 4 143(3) 153(7) 153(1) 147 148 132 132A -- Karn-HC -- Asstt. CIT v. United Spirits Ltd. Appeal DismissedWrit Appeal No. 68 of 2024 (T-IT)2025 TaxPub(DT) 6472 (Karn-HC) 28-Apr-2026 -- Section : 250 147 144 144B 154 148 50C 48 54 -- Pune-Trib -- Archana Prashant Date v. ITO Assessee Appeal AllowedITA No. 190/PUN/20252025 TaxPub(DT) 6466 (Pune-Trib) 28-Apr-2026 -- Section : 194-IA 206AA -- Mad-HC -- Amberland Properties LLP v. ITO Petition DisposedW.P. No. 26178 of 2025 and W.M.P. Nos. 29489 and 29492 of 20252025 TaxPub(DT) 6463 (Mad-HC) 28-Apr-2026 -- Section : 80-I 32AB 80AB -- SC -- Nirma Industries Ltd. v. Asstt. CIT Application DisposedCivil Appeal No. 13477 of 2024 with Civil Appeal Nos. 13478-13481/20242025 TaxPub(DT) 6453 (SC) 28-Apr-2026 -- Section : 250 57 -- Mum-Trib -- Jatin Kanubhai Shah v. DCIT Assessee Appeal DismissedITA No. 3735/Mum/20232025 TaxPub(DT) 6446 (Mum-Trib) 28-Apr-2026 -- Section : 250 143(1)(a) 154 194A -- Ahd-Trib -- Hetika Mayankumar Patel v. ITO Assessee Appeal AllowedI.T.A. No. 1718/Ahd/20242025 TaxPub(DT) 6443 (Ahd-Trib) 28-Apr-2026 -- Section : 250 40(a)(ia) 194C 194H 37(1) -- Pat-Trib -- Gupta Ji Brothers Rice Mill (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedI.T.A. No. 33/Pat/20232025 TaxPub(DT) 6441 (Pat-Trib) 28-Apr-2026 -- Section : 143(3) 143(1) 10AA 143(2) 142(1) 250 139(1) 139(1)of -- Visak-Trib -- Brandix Intimate India (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 286/VIZ/20242025 TaxPub(DT) 6432 (Visak-Trib) 28-Apr-2026 -- Section : 143(3) 144C(5) 153 115BAB 115BBA 15BAB -- Del-Trib -- Avaada Mhkhamgaon (P) Ltd. v. ITOITA No. 5183/DEL/2024, ITA No. 4884/DEL/2024, ITA No. 4916/DEL/20242025 TaxPub(DT) 6430 (Del-Trib) 28-Apr-2026 -- Section : 250 69A 143(2) 144 -- Pat-Trib -- Asstt. CIT v. Manju Devi Revenue Appeal AllowedI.T.A. No. 385/Pat/20242025 TaxPub(DT) 6429 (Pat-Trib) 28-Apr-2026 -- Section : 147 144 144B 151(ii) 148 148A(b) 68 148A(d) -- Del-Trib -- Upneet Singh Arneja v. ITO Assessee Appeal AllowedITA No. 1100/DEL/20252025 TaxPub(DT) 6422 (Del-Trib) 28-Apr-2026 -- Section : 250 200(3) 200A 234E 200A(1)(c) -- Bang-Trib -- Tanisujan Infra (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1293/Bang/20252025 TaxPub(DT) 6418 (Bang-Trib) 28-Apr-2026 -- Section : 250 144 69 115BBE 143(2) 68 -- Srt-Trib -- Shakti Developers v. ITO Assessee Appeal AllowedITA No. 22/SRT/20252025 TaxPub(DT) 6414 (Srt-Trib) 28-Apr-2026 -- Section : 250 147 148 139(1) 144 271(1)(c) 274 142(1) -- Srt-Trib -- Pannaben Gunvanvai Desai v. ITO Assessee Appeal AllowedITA No. 133/SRT/20252025 TaxPub(DT) 6410 (Srt-Trib) 28-Apr-2026 -- Section : 144/147 37(1) 148 147 144B 145(3) -- Del-Trib -- Nitesh Kumar Jakhar v. Assessment Unit, ITD Assessee Appeal AllowedITA No. 4036/Del/20252025 TaxPub(DT) 6408 (Del-Trib) 28-Apr-2026 -- Section : 142(2) 142(1) 271(1)(b) 143(3) 69 -- Kol-Trib -- Nibedita Deb Barma v. ITO Assessee Appeal AllowedITA No. 578/KOL/20252025 TaxPub(DT) 6407 (Kol-Trib) 28-Apr-2026 -- Section : 271(1)(c) 143(1) 144 -- Kol-Trib -- Kushal Sengupta v. ITO Assessee Appeal AllowedITA No. 508/KOL/20252025 TaxPub(DT) 6403 (Kol-Trib) 28-Apr-2026 -- Section : 80 143(1) 80IB 80-IB 80-IA -- Kol-Trib -- Kanchenjunga Distilleries & Liquors v. DCIT Assessee Appeal AllowedITA No. 930/KOL/20252025 TaxPub(DT) 6400 (Kol-Trib) 28-Apr-2026 -- Section : 201(1) 201(1A) 119(2)(b) 40(a)(ia) -- Ahd-Trib -- KAD Steel Rolling Mills v. ITO Assessee Appeal AllowedITA No. 652/Ahd/20252025 TaxPub(DT) 6398 (Ahd-Trib) 28-Apr-2026 -- Section : 271(1)(c) 143(3) 274 274(1) 271AAB -- Kol-Trib -- Jhuma Chatterjee v. ITO Assessee Appeal AllowedITA No. 2500/KOL/20242025 TaxPub(DT) 6397 (Kol-Trib) 28-Apr-2026 -- Section : 147 144B 69C 148A 148A(d) 115BBE 234A 234B 234C 271AAC(i) -- Del-Trib -- Deepak Pawar v. ACIT Assessee Appeal AllowedITA No. 3552/Del/20252025 TaxPub(DT) 6386 (Del-Trib) 28-Apr-2026 -- Section : 147 143(3) 149(1) 271(1)(c) 148 133(6) 148(2) -- Kol-Trib -- DCIT v. SRMB Srijan (P) Ltd. Revenue Appeal DismissedITA No. 1683/KOL/20242025 TaxPub(DT) 6383 (Kol-Trib) 28-Apr-2026 -- Section : 69C 115BBE 133(6) -- Pat-Trib -- DCIT v. Sincon Infrastructure (P) Ltd. Revenue Appeal DismissedITA No. 212/PAT/20252025 TaxPub(DT) 6379 (Pat-Trib) 28-Apr-2026 -- Section : 271(1)(c) 143(3) 271(l)(c) 274 -- Del-HC -- Pr. CIT v. Corteva Agriscience (P) Ltd.ITA Nos. 344-345/2025, ITA Nos. 349-350/20252025 TaxPub(DT) 6378 (Del-HC) 28-Apr-2026 -- Section : 147 148 144 151 148(2) -- Kol-Trib -- Advance Commotrade (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1024/KOL/20252025 TaxPub(DT) 6376 (Kol-Trib) 28-Apr-2026 -- Section : 250 68 115BBE 69C 147 148 143(2) 142(1) 10(38) -- Pat-Trib -- ACIT v. Sushila Sultania Revenue Appeal DismissedITA No. 475/Pat/20242025 TaxPub(DT) 6375 (Pat-Trib) 28-Apr-2026 -- Section : 68 131 -- Kol-Trib -- ACIT v. Jaideep Halwasiya Revenue Appeal DismissedITA No. 298/KOL/20252025 TaxPub(DT) 6374 (Kol-Trib) 28-Apr-2026 -- Section : 148 148A(d) 148A(b) 147 144B 149 69A -- Mum-Trib -- Yogesh Ashok Mundade v. National Faceless Appeal Centre (NFAC) & Anr. Assessee Appeal AllowedITA No. 5085/Mum/20242025 TaxPub(DT) 6245 (Mum-Trib) 27-Apr-2026 -- Section : 271(1)(c) -- Ctk-Trib -- Prafulla Kumar Bidhara v. ITO, Ward-5(1), BhubaneswarITA No. 763 & 764/CTK/20252026 TaxPub(DT) 2067 (Ctk-Trib) 27-Apr-2026 -- Section : 148 143(3) 147 151 69C 143(2) 142(1) 133(6) 51 -- Mum-Trib -- Bharat Thakarshi Mamania v. ITO Assessee Appeal Partly AllowedITA No. 8510/Mum/20252026 TaxPub(DT) 2066 (Mum-Trib) 27-Apr-2026 -- Section : 69A 115BBE 234 250 -- Raipur Bench -- Raja Mohle v. The Income Tax Officer-1(3), Bhilai (C.G.) Assessee Appeal AllowedITA No. 821/RPR/20252026 TaxPub(DT) 2065 (Raipur Bench) 27-Apr-2026 -- Section : 12AB(4) 12AA 143 143(3) 254 115TD 153 12AB(5) 12AA(3) 12AA(4) (1) 13(1) 4 3 -- Hyd-Trib -- Hyderabad Science Society, Hyderabad v. The DCIT, Exemption Circle-1(1), Hyderabad Assessee Appeal AllowedITA No. 1128/Hyd/20242026 TaxPub(DT) 2064 (Hyd-Trib) 27-Apr-2026 -- Section : 147 148 143(3) 14A 68 -- Hyd-Trib -- The DCIT, Circle-2(1), Hyderabad v. Kalptaru Investments Private Limited, Kalptaru Investments Private Limited v. The DCIT, Circle-2(1), Hyderabad Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1077/Hyd/2025 & Cross Objection No. 26/Hyd./20252026 TaxPub(DT) 2063 (Hyd-Trib) 27-Apr-2026 -- Section : 132 132(4) 148 69C 115BBE 153C 28 145(1) 145(3) -- Raipur Bench -- Income Tax Officer, Ward - 4(1), Raipur v. Mohammand Ibrahim Revenue Appeal AllowedITA No. 698/RPR/20252026 TaxPub(DT) 2062 (Raipur Bench) 27-Apr-2026 -- Section : 143(2) 119 119(2)(a) 143(3) -- Kol-Trib -- Nutaan Sarada Himghar v. ACIT, CC-23 (1), Hooghly Assessee Appeal AllowedITA No. 1794/KOL/20252026 TaxPub(DT) 2061 (Kol-Trib) 27-Apr-2026 -- Section : 153A 143(3) 142(1) 68 133(6) -- Kol-Trib -- Sen Ferro Alloys (P) Ltd. v. ACIT, CC-4(3), Kolkata Assessee Appeal AllowedITA No. 2358 & 2359/KOL/20242026 TaxPub(DT) 2060 (Kol-Trib) 27-Apr-2026 -- Section : 143(3) 143(2) 127 50C 50C(2) (1) (2) -- Luck-Trib -- Sanjeev Kumar Saxena v. Income Tax Officer-3(4), Lucknow-New Appeal Partly AllowedITA No. 99/Lkw/20252026 TaxPub(DT) 2059 (Luck-Trib) 27-Apr-2026 -- Section : 263 143(1) 2(15) 143(2) 142(1) 143(3) 11 13(1)(c) 13(3) 144B 13(2)(b) 88E 263( -- Pune-Trib -- Bansilal Ramnath Agarwal Charitable Trust v. CIT(E), Pune Assessee Appeal AllowedITA No. 1357/PUN/20252026 TaxPub(DT) 2058 (Pune-Trib) 27-Apr-2026 -- Section : 64(1A) 148A(b) 149(1)(b) 69A 151A 1448 139(1) 148A(d) 142(1) 147 144B 158 -- Hyd-Trib -- Kum. Vasuki Katakam v. The Income Tax Officer, Ward-1, Kurnool Assessee Appeal AllowedITA No. 1327/Hyd/20252026 TaxPub(DT) 2057 (Hyd-Trib) 27-Apr-2026 -- Section : 143(3) 153C 132 153D 143(1) 143(2) 1530 153C(1) 153A 50C 34 153B 144BA 139 ( -- Hyd-Trib -- Swastik Vegetable Oil Products Private Limited, Hyderabad v. Assistant Commissioner of Income Tax, Central Circle-2(1), Hyderabad Assessee Appeal Partly AllowedITA Nos. 1101, 1102, 1103, 1104 & 1105/Hyd/20252026 TaxPub(DT) 2056 (Hyd-Trib) 27-Apr-2026 -- Section : 250 153A 143(3) 139 132 143(2) 142(1) 153D 282 65A 133A 119 158BG 153-A] 153 -- Del-Trib -- Dileep Kumar Gupta v. DCIT, Central Cirle-31, New Delhi Assessee Appeal AllowedITA No. 3592 & 3593/DEL/20232026 TaxPub(DT) 2054 (Del-Trib) 27-Apr-2026 -- Section : 143(2) 119 119(2)(a) 143(3) -- Kol-Trib -- Arvind Kumar Jaiswal v. ITO, Ward-33(1), Kolkata Assessee Appeal AllowedITA No. 2499/KOL/20252026 TaxPub(DT) 2053 (Kol-Trib) 27-Apr-2026 -- Section : 143(2) 119 119(2)(a) 143(3) -- Kol-Trib -- Man Mohan Goenka v. ITO, Ward-43(1), Kolkata Assessee Appeal AllowedITA No. 2111/KOL/20252026 TaxPub(DT) 2052 (Kol-Trib) 27-Apr-2026 -- Section : 143(2) 119 119(2)(a) -- Kol-Trib -- Brinda Daga v. DCIT, Circle-4(1), Kolkata Assessee Appeal AllowedITA No. 2089/KOL/20252026 TaxPub(DT) 2051 (Kol-Trib) 27-Apr-2026 -- Section : 144 249(3) 253(5) -- Ind-Trib -- Kalpana Narware v. ITO, Betul Appeal AllowedITA No. 202/Ind/20252026 TaxPub(DT) 2050 (Ind-Trib) 27-Apr-2026 -- Section : 250 292B 147 143(3) 68 131 133(6) 69C 148 143(1) -- Mum-Trib -- ACIT, CC-7(3), Mumbai v. Swikrutee Finance Pvt Ltd. Revenue Appeal DismissedITA No. 138/Mum/20252026 TaxPub(DT) 2049 (Mum-Trib) 27-Apr-2026 -- Section : 1 143(3) 153C 132 153C(1)(a) -- Del-Trib -- Sh. Ram Ready Mix Concrete Pvt. Ltd. & Kamdhenu Cement v. DCIT, Central Circle-30, New Delhi Assessee Appeal AllowedITA Nos. 1061 to 1067/Del/20252026 TaxPub(DT) 2048 (Del-Trib) 27-Apr-2026 -- Section : 143(3) 144C(13) 10A 10A(2) 32 40(a)(i) 40(a)(ia) 234B 234D 9 194J/195 40(a)(i)/ -- Mum-Trib -- Deputy Commissioner of Income Tax, Circle-5(1)(1), Bangalore v. M/s. Thomson Corporation (International) Pvt. Ltd., M/s. Thomson Corporation (International) Pvt. Ltd. v. Deputy Commissioner of Income Tax, Circle-5(1)(1), BangaloreITA Nos. 234, 542 & 843/Bang/20152026 TaxPub(DT) 2047 (Mum-Trib) 27-Apr-2026 -- Section : 148 151(2) 292BB -- Kol-Trib -- Anusua Ghosh v. ACIT, Cirlce-29, Kolkata Assessee Appeal AllowedITA No. 2372/KOL/20242026 TaxPub(DT) 2046 (Kol-Trib) 27-Apr-2026 -- Section : 250 139 153C 143(2) 142(1) 129 132(4A) 292C 133A 43CB 37 40(a)(ia) 153A/ 250( -- Rkt-Trib -- Deputy Commissioner of Income-tax, Central Circle-1, Rajkot v. Shri Chetan Dhirajlal Rokad 1, Shri Nikhilbhai Jamnadas Patel, Shri Dhirajlal Ravji Rokad 1, Shri Rohitkumar Maganlal Sanepara, M/s. Maruti Enterprise, M/s. Shri Ram Enterprise, M/s. Shubham Enterprise, Shri Chirag Arvindbhai Patel, Shri Jamnadas Purshottam Patel, Shri Jamnadas Purshottam Patel v. The Assistant Commissioner of Income Tax Central, Circle-1, Income Tax Office, Rajkot Revenue Appeal and Assessee Appeal AllowedIT(SS)A Nos. 12-13, 15-17, 19-20, 22/RJT/2024, 58-62 & 228/RJT/2023, ITA 60/RJT/20252026 TaxPub(DT) 2045 (Rkt-Trib) 27-Apr-2026 -- Section : 139 132 153C 142(1) 144 153C(1) -- Hyd-Trib -- Dy. Commissioner of Income Tax, Central Circle 1(3), Hyderabad v. Shri Atchi Reddy Kovvuri & M/s. Light House Movie Makers LLP, Hyderabad Appeal DismissedITA Nos. 297, 318 & 319/Hyd/20242026 TaxPub(DT) 2044 (Hyd-Trib) 27-Apr-2026 -- Section : 133A 28 69 -- Pune-Trib -- Kailash Radhakrishna Kshirsagar v. ITO, Ward-1, Jalna Assessee Appeal AllowedITA No. 1175/PUN/20232026 TaxPub(DT) 2043 (Pune-Trib) 27-Apr-2026 -- Section : 132 127 153C 142(1) 69 69A 158BD 158BC 153A 158BC/ 158BC/153A 158BD/153C 153C( -- Hyd-Trib -- Shri Farooqi Gulam Samdani v. Dy. Commissioner of Income Tax, Central Circle 1(3), Hyderabad Assessee Appeal AllowedITA No. 814/Hyd/20252026 TaxPub(DT) 2042 (Hyd-Trib) 27-Apr-2026 -- Section : 250 133A 37 40A(3) 148 143(2) 142(1) 271(1)(c) 147 153C 250(6) -- Rkt-Trib -- DCIT, Central Circle – 1, Rajkot v. M/s. Garden Enterprise, M/s. Garden Enterprise v. DCIT, Central Circle – 1, RajkotITA Nos. 86 to 89 & 121 to 125/RJT/20232026 TaxPub(DT) 2041 (Rkt-Trib) 27-Apr-2026 -- Section : 250 143(3) 68 14A -- Del-Trib -- ITO, Ward-19(1), Delhi v. M/s. Oval Investment Pvt. Ltd., Delhi Revenue Appeal DismissedITA No. 5772/Del/20242026 TaxPub(DT) 2040 (Del-Trib) 27-Apr-2026 -- Section : 147 148A 148A(d) 69A 271D 148A(b) -- Hyd-Trib -- Somineni Vijayalakshmi v. The Income Tax Officer, Ward-11(1), Hyderabad Assessee Appeal AllowedITA No. 1697/Hyd/20252026 TaxPub(DT) 2039 (Hyd-Trib)