{ "schema": "akhb.hc-current-reviewed-index.v2", "prepared_at_utc": "2026-10-19T16:21:47Z", "purpose": "Website index of 223 source-verified High Court Income Tax judgments across 20 High Courts Case distinction and exclusions are recorded in the release manifest.", "status": "validated-batch", "reviewed_note_count": 223, "reviewed_primary_pages": 1917, "reviewed_note_pdf_pages": 669, "cloud_repository_roots": { "income_tax_repository_root_id": "1uEiCQUpHOEXqEEzopi4INSNCsJG1eNTq", "substantive_precedents_folder_id": "1tQRr9qCwhCZoaBQ3Hh18DaoyYBHmf7FA", "procedural_remands_folder_id": "1sudfHFoZF6NHP9dxBbrzwBATDVoycl8y", "requires_review_folder_id": "11pKbfw2aJnfbJmqCL_oAje8anozvKbO5", "akhb_structured_repo_id": "1ybx-1oBK7dOdIqkCJzqwMdES2JBbEK_a", "akhb_high_courts_folder_id": "1CYt-zIPyKCiJG6xraA8xVboFVDHxMH7R" }, "notes": [ { "id": "hc-del-2026-01-15-sri-lanka-cricket", "title": "Commissioner of Income Tax (International Taxation)-3 v. Sri Lanka Cricket", "court": "High Court of Delhi", "decision_date": "2026-01-15", "citation": "2026:DHC:319-DB", "case_numbers_display": "ITA 4/2026 & CM APPL. 2536/2026, CM APPL. 2537/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed on both jurisdictional invalidity and absence of business connection/royalty in India.", "in_whose_favour": "Assessee", "sections_1961": [ "9", "1", "9", "1", "147", "148", "151", "260A" ], "assessment_years": [ "2015-16" ], "holding_summary": "Section 148 reassessment notice by non-jurisdictional officer; no section 9(1)(i) business connection or PE from cricket tournament payments in Sri Lanka.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-15-sri-lanka-cricket.pdf", "canonical_record_index": 1, "source_asset_references": [ "hc-del-2026-01-15-sri-lanka-cricket" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1HN4VFgDFVURnR91krl1e9BhfGXd1IOZR/view", "source_sha256": "9cc924ae3f58dc7ccff1b4d5c47e0bee0b820d4c0a145a277f53b8e9cc5fd54b", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-01-15-sri-lanka-cricket.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-15-sri-lanka-cricket.pdf?download=1" }, { "id": "hc-mad-2026-01-29-apollo-infrastructure-projects", "title": "The Commissioner of Income Tax, Chennai v. M/s. Apollo Infrastructure Projects Finance Co. Ltd.", "court": "High Court of Judicature at Madras", "decision_date": "2026-01-29", "citation": "2026:MHC:368", "case_numbers_display": "T.C.A. No. 580 of 2013", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue's Tax Case (Appeal) dismissed without costs.", "in_whose_favour": "Assessee", "sections_1961": [ "10", "23G", "14A", "234D", "260A" ], "assessment_years": [ "Not specified for the instant appeal; quoted coordinate-bench order in T.C.A. No. 567 of 2008 relates to AY 2003-04" ], "holding_summary": "Companion appeal disposal following coordinate-bench rulings on section 14A/10(23G) and consequential section 234D interest; source text contains a printed question/reasoning mismatch.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-29-apollo-infrastructure-projects.pdf", "canonical_record_index": 2, "source_asset_references": [ "hc-mad-2026-01-29-apollo-infrastructure-projects" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1MdxElPq7r_EzSOmKn_tfr-JecmXBMVHj/view", "source_sha256": "85998e736d2f938ad0b62c0f49141d7d770f26b96a2ca8caee48fe53e6818f73", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-01-29-apollo-infrastructure-projects.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-29-apollo-infrastructure-projects.pdf?download=1" }, { "id": "hc-bom-2026-02-23-maneesh-pharmaceuticals", "title": "Principal Commissioner of Income Tax, Central-4 v. Maneesh Pharmaceuticals Pvt. Ltd.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-02-23", "citation": "2026:BHC-OS:5036-DB", "case_numbers_display": "Income Tax Appeal No. 1033 of 2024 with Interim Application No. 7 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal disposed of against the Revenue as squarely covered by Abhisar Buildwell.", "in_whose_favour": "Assessee", "sections_1961": [ "10B", "68", "92CA", "153A", "260A" ], "assessment_years": [ "2007-08" ], "holding_summary": "Search assessment additions (ALP interest adjustment, section 10B disallowance, and section 68 share capital/premium) deleted in absence of incriminating material following Abhisar Buildwell.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-02-23-maneesh-pharmaceuticals.pdf", "canonical_record_index": 3, "source_asset_references": [ "hc-bom-2026-02-23-maneesh-pharmaceuticals" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1NUSrCsbqtzRTTBjyogseJ7ZF7sA1sUOs/view", "source_sha256": "745ab34f87d6ae3f7836773d90bded3c2d7212d7e455b2dd36cd5c54d8bee6d8", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-02-23-maneesh-pharmaceuticals.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-02-23-maneesh-pharmaceuticals.pdf?download=1" }, { "id": "hc-bom-2026-03-13-amcon-construction", "title": "Pr. Commissioner of Income Tax 2, Pune v. Amcon Construction", "court": "High Court of Judicature at Bombay", "decision_date": "2026-03-13", "citation": "Income Tax Appeal No. 46 of 2024 (Bom HC, decided 13.03.2026)", "case_numbers_display": "Income Tax Appeal No. 46 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT restriction of addition to 10% of disputed purchases affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "37", "1", "69C", "133", "6", "260A" ], "assessment_years": [ "2011-12" ], "holding_summary": "Alleged hawala/bogus purchases based on general Sales Tax Department information: restriction of disallowance to 10% profit element upheld where sales were accepted.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-03-13-amcon-construction.pdf", "canonical_record_index": 4, "source_asset_references": [ "hc-bom-2026-03-13-amcon-construction" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/19CTLrSTS1LOm9B6Jnx0yClXtX5U8-2mz/view", "source_sha256": "08065d0cb91d5d74a1f254d817ec883e29fc8e52721dfe56d48efd1fcf79d86a", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-03-13-amcon-construction.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-03-13-amcon-construction.pdf?download=1" }, { "id": "hc-del-2026-03-16-boeing-india", "title": "Pr. Commissioner of Income Tax-1 v. M/s Boeing India Pvt. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-03-16", "citation": "2026:DHC:2284-DB", "case_numbers_display": "ITA 586/2025 & CM APPL. 69480/2025, CM APPL. 69481/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT deletion of Rs. 2,86,87,647 TP adjustment affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "92B", "92C", "92CA", "3", "144C", "260A" ], "assessment_years": [ "2015-16" ], "holding_summary": "Transfer pricing: employee-secondment reimbursements at actuals cannot be re-characterised into high-margin consultancy services when the underlying secondment contract was accepted.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-03-16-boeing-india.pdf", "canonical_record_index": 5, "source_asset_references": [ "hc-del-2026-03-16-boeing-india" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1v2scrFiQfS12V4Kf7R9Y3HnWaSuCiLYr/view", "source_sha256": "9d48bbe243a3d8fc5979db3e487c05a0448d7d2391096f271f90efb03b5e7e02", "source_pdf_pages": 38, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-03-16-boeing-india.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-03-16-boeing-india.pdf?download=1" }, { "id": "hc-del-2026-06-18-ernst-and-young-us-llp", "title": "Commissioner of Income Tax, International Taxation-1, New Delhi v. Ernst and Young U.S. LLP", "court": "High Court of Delhi", "decision_date": "2026-06-18", "citation": "2026:DHC:4950-DB", "case_numbers_display": "ITA 423/2025, ITA 424/2025, ITA 715/2025, ITA 753/2025 & ITA 760/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All five Revenue appeals dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "9", "1", "9", "1", "90", "2", "260A", "12" ], "assessment_years": [ "2013-14", "2014-15", "2018-19", "2019-20", "2020-21" ], "holding_summary": "India-US DTAA Article 12: centralised global IT support, software licence cost-sharing, and network referrals neither constitute Royalty nor satisfy the 'make available' threshold for FIS.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-06-18-ernst-and-young-us-llp.pdf", "canonical_record_index": 6, "source_asset_references": [ "hc-del-2026-06-18-ernst-and-young-us-llp" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1NgFVv098PwusFhMFxuW1mmUBDlPo6eHe/view", "source_sha256": "861a0632906a05a6a8d77c7030b3f810de890c6c273407093bc72ddd4f943bdf", "source_pdf_pages": 80, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-06-18-ernst-and-young-us-llp.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-06-18-ernst-and-young-us-llp.pdf?download=1" }, { "id": "hc-del-2026-07-23-spicejet-limited", "title": "Pr. Commissioner of Income Tax - Central-1 v. SpiceJet Limited", "court": "High Court of Delhi", "decision_date": "2026-07-23", "citation": "2026:DHC:5982-DB", "case_numbers_display": "ITA 539/2026 & ITA 540/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Both Revenue appeals dismissed (subject to a massive-delay caveat on condonation).", "in_whose_favour": "Assessee", "sections_1961": [ "37", "1", "40", "153A", "195", "260A" ], "assessment_years": [ "2012-13", "2013-14" ], "holding_summary": "Aircraft supplemental rent for airframe/engine overhaul is deductible revenue expenditure under section 37(1); rule of consistency across assessment years.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-07-23-spicejet-limited.pdf", "canonical_record_index": 7, "source_asset_references": [ "hc-del-2026-07-23-spicejet-limited" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1ObDXTGgWcMyIXC4tUQw6wXxnOBfAK8te/view", "source_sha256": "cabe0ddd9816bb2991e7b917ad265ebb33fa3f1bb163fe35bb0dfbdcced3937a", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-07-23-spicejet-limited.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-07-23-spicejet-limited.pdf?download=1" }, { "id": "hc-cal-2026-09-22-royal-bank-of-scotland", "title": "The Royal Bank of Scotland, N.V. v. Director of Income Tax (International Taxation), Kolkata", "court": "High Court at Calcutta", "decision_date": "2026-09-22", "citation": "ITA 257 of 2007 (Cal HC, decided 22.09.2026)", "case_numbers_display": "ITA 257 of 2007 with GA 1 of 2014 (Old No. 3593 of 2014)", "category": "Judgments and reasoned final orders", "outcome": "Revenue - All three substantial questions of law answered against the assessee and in favour of the Revenue (see operative wording caution below).", "in_whose_favour": "Revenue", "sections_1961": [ "2", "22A", "2", "23A", "40", "90", "1", "143" ], "assessment_years": [ "1999-2000", "2000-01", "2001-02" ], "holding_summary": "Foreign bank PE: higher corporate tax rate valid under section 90 Explanation 1 & India-Netherlands DTAA Art. 24(2); interest paid to HO disallowed u/s 40(a)(i) for non-deduction of TDS while interest received from HO remains taxable under separate-entity fiction.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-royal-bank-of-scotland.pdf", "canonical_record_index": 8, "source_asset_references": [ "hc-cal-2026-09-22-royal-bank-of-scotland" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1d9fZacyo7i3XFbs8faNlc9QXgQJtCkBq/view", "source_sha256": "9c2294ba701b119d7ccb1e406d5c685ac6c5576890b5e7bf41705423754848d5", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-09-22-royal-bank-of-scotland.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-royal-bank-of-scotland.pdf?download=1" }, { "id": "hc-cal-2026-10-05-superdeal-resources", "title": "Principal Commissioner of Income Tax-2, Kolkata v. Superdeal Resources Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-10-05", "citation": "ITAT No. 162 of 2026 (Cal HC, decided 05.10.2026)", "case_numbers_display": "ITAT No. 162 of 2026 with GA No. 2 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed at the admission stage under section 260A.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "133", "6", "260A" ], "assessment_years": [ "2022-23" ], "holding_summary": "Section 68 addition of Rs. 9.32 crore on sale of unlisted equity shares deleted; Pr. CIT v. Swati Bajaj distinguished where documentary record and section 133(6) replies stood uncontroverted.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-10-05-superdeal-resources.pdf", "canonical_record_index": 9, "source_asset_references": [ "hc-cal-2026-10-05-superdeal-resources" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1LkZjS7rCPaoJBpGLQ2Guu1D18JrCGUrS/view", "source_sha256": "38277223307140de3dc7ce0662da9e81e274c17ba394884b78a297eee091e815", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-10-05-superdeal-resources.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-10-05-superdeal-resources.pdf?download=1" }, { "id": "hc-mad-2026-02-05-indian-overseas-bank", "title": "Commissioner of Income Tax, Chennai v. Indian Overseas Bank", "court": "High Court of Judicature at Madras", "decision_date": "2026-02-05", "citation": "2026:MHC:774", "case_numbers_display": "T.C.A. Nos. 64 & 65 of 2014", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Both Revenue appeals dismissed; deletion of section 271(1)(c) penalty affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "90", "260A", "271", "1", "2", "2009" ], "assessment_years": [ "2006-07", "2007-08" ], "holding_summary": "Section 271(1)(c) concealment penalty deleted where public-sector bank made a bona fide, fully disclosed double-taxation relief claim under section 90 for its Hong Kong SAR branch.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-02-05-indian-overseas-bank.pdf", "canonical_record_index": 10, "source_asset_references": [ "hc-mad-2026-02-05-indian-overseas-bank" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1OqwyXFNHy2WaztqmXA161k9_RAqQePZb/view", "source_sha256": "02ed7642030035bba4f2609ffdb3def779ba032f30735141468addc28f8d2289", "source_pdf_pages": 14, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-02-05-indian-overseas-bank.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-02-05-indian-overseas-bank.pdf?download=1" }, { "id": "hc-cal-2026-02-20-russel-credit", "title": "Principal Commissioner of Income Tax-1, Kolkata v. Russel Credit Limited", "court": "High Court at Calcutta", "decision_date": "2026-02-20", "citation": "ITAT 153 of 2025 (Cal HC, decided 20.02.2026)", "case_numbers_display": "ITAT 153 of 2025 with IA No. GA 2 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order quashing section 263 revision affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "28", "45", "142", "1", "143", "3", "260A", "263" ], "assessment_years": [ "2018-19" ], "holding_summary": "Section 263 revision quashed: gain of Rs. 12.97 crore on sale of unquoted ICICI Bank preference shares held for 6 years pursuant to Board resolution rightly accepted as LTCG under CBDT Instruction dated 02.05.2016.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-02-20-russel-credit.pdf", "canonical_record_index": 11, "source_asset_references": [ "hc-cal-2026-02-20-russel-credit" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1t5JberMK2dvbeVx0rHCBrkgSeoYIbIDw/view", "source_sha256": "58ea810ce532b7ed2e516e0f1a1100834490022c6e4c9c3915120d25dc73973b", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-02-20-russel-credit.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-02-20-russel-credit.pdf?download=1" }, { "id": "hc-bom-2026-03-27-platinum-properties", "title": "Pr. Commissioner of Income Tax (Central), Pune v. Platinum Properties", "court": "High Court of Judicature at Bombay", "decision_date": "2026-03-27", "citation": "Income Tax Appeal No. 151 of 2024 (Bom HC, decided 27.03.2026)", "case_numbers_display": "Income Tax Appeal No. 151 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order setting aside section 263 revision affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "133A", "142", "1", "143", "3", "145", "260A", "263" ], "assessment_years": [ "2014-15" ], "holding_summary": "Section 263 (Explanation 2(a)) revision quashed: developer following project-completion method rightly recognized survey-admitted on-money for 'Spring-II' in AY 2015-16 upon receipt of Occupancy Certificate on 11.12.2014 rather than in AY 2014-15.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-03-27-platinum-properties.pdf", "canonical_record_index": 12, "source_asset_references": [ "hc-bom-2026-03-27-platinum-properties" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1qtH3a11JRL0O2GawlSwpwhPKnDXv0t2d/view", "source_sha256": "ae892b6e1e8075a16a120eeddf141081d24abb7998100af039e410bab6811d79", "source_pdf_pages": 17, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-03-27-platinum-properties.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-03-27-platinum-properties.pdf?download=1" }, { "id": "hc-all-2026-04-22-anshuman-singh", "title": "Anshuman Singh v. Assistant Commissioner of Income Tax (ACIT), Lucknow", "court": "High Court of Judicature at Allahabad", "decision_date": "2026-04-22", "citation": "Income Tax Appeal No. 16 of 2026 (All HC, Lucknow Bench, decided 22.04.2026)", "case_numbers_display": "Income Tax Appeal No. 16 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial questions of law answered in the affirmative holding ITAT's finding perverse; matter remitted to ITAT for de novo hearing.", "in_whose_favour": "Assessee", "sections_1961": [ "142", "1", "143", "3", "147", "250", "254", "260A" ], "assessment_years": [ "Not stated in source PDF (reassessment order dated 28.03.2022)" ], "holding_summary": "Perversity under section 260A: ITAT order set aside where Tribunal misread paragraph 3 of the reassessment order as paragraph 3 of the original assessment order and erroneously held that books of account were never produced.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-all-2026-04-22-anshuman-singh.pdf", "canonical_record_index": 13, "source_asset_references": [ "hc-all-2026-04-22-anshuman-singh" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1O-MS_mHCMtT6NzHHtee0psGmITTpua1s/view", "source_sha256": "7e6ad77c45b71a7e15f7ba9ee14c61d680e2b21ef3fcdb9bdff9732186566741", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-all-2026-04-22-anshuman-singh.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-all-2026-04-22-anshuman-singh.pdf?download=1" }, { "id": "hc-mad-2026-04-28-mahindra-holidays", "title": "Commissioner of Income Tax-LTU, Chennai v. M/s. Mahindra Holidays and Resorts (India) Ltd.", "court": "High Court of Judicature at Madras", "decision_date": "2026-04-28", "citation": "Tax Case (Appeal) No. 1419 of 2010 (Mad HC, decided 28.04.2026)", "case_numbers_display": "Tax Case (Appeal) No. 1419 of 2010", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT Special Bench order deleting Rs. 21,95,88,465 deferred timeshare revenue addition affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "4", "5", "28", "37", "1", "145", "260A", "9" ], "assessment_years": [ "2003-04" ], "holding_summary": "Timeshare membership fees: 40% 'Advance Payment towards Facilities' deferred over 25/33-year membership tenure is not accrued income in the year of receipt under sections 4, 5 & 145 and AS-9 where contract imposes continuing obligation and 100% liquidated damages.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-04-28-mahindra-holidays.pdf", "canonical_record_index": 14, "source_asset_references": [ "hc-mad-2026-04-28-mahindra-holidays" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1KFkxT-3esaB8DyFggQ8_uP93Yf8Sp02K/view", "source_sha256": "f47fd7df71bc7e74acde19a4e30a82a1e01c2b042ba5cb60bf1cb0797de88450", "source_pdf_pages": 43, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-04-28-mahindra-holidays.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-04-28-mahindra-holidays.pdf?download=1" }, { "id": "hc-mad-2026-06-12-chokkalingam-thangavel", "title": "Principal Commissioner of Income Tax, Madurai v. Chokkalingam Thangavel", "court": "High Court of Judicature at Madras", "decision_date": "2026-06-12", "citation": "T.C.A. No. 38 of 2026 (Mad HC, decided 12.06.2026)", "case_numbers_display": "T.C.A. No. 38 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; reassessment notice and consequential assessment quashed for invalid section 151 sanction.", "in_whose_favour": "Assessee", "sections_1961": [ "147", "148", "148A", "151", "151", "260A" ], "assessment_years": [ "2018-19" ], "holding_summary": "Section 148 reassessment notice issued on 07.04.2022 for AY 2018-19 (beyond 3 years from end of AY) with approval only of Principal Commissioner under section 151(i) instead of Principal Chief Commissioner under section 151(ii) is void for want of jurisdiction.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-06-12-chokkalingam-thangavel.pdf", "canonical_record_index": 15, "source_asset_references": [ "hc-mad-2026-06-12-chokkalingam-thangavel" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1IKDO0fg9ExfTjVE0NHwS-cyyyUggjD4x/view", "source_sha256": "a0529cef3c43ff54f7366b7c3034c211ea573b6ca7086ce26a82853242c7b20d", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-06-12-chokkalingam-thangavel.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-06-12-chokkalingam-thangavel.pdf?download=1" }, { "id": "hc-kar-2026-09-17-applied-materials-india", "title": "The Pr. Commissioner of Income Tax & Anr. v. M/s. Applied Materials India Pvt. Ltd.", "court": "High Court of Karnataka", "decision_date": "2026-09-17", "citation": "2026:KHC:50875-DB", "case_numbers_display": "Income Tax Appeal No. 36 of 2021", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial questions of law answered in favour of the assessee; Revenue appeal dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "92", "92C", "92CA", "260A", "1962", "10B" ], "assessment_years": [ "2013-14" ], "holding_summary": "Transfer pricing comparability under section 92C and Rule 10B: exclusion of Mindtree Ltd., Persistent Systems Ltd., and Larsen & Toubro Infotech Ltd. from captive service provider's comparable set upheld as functionally dissimilar and non-perverse.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-17-applied-materials-india.pdf", "canonical_record_index": 16, "source_asset_references": [ "hc-kar-2026-09-17-applied-materials-india" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1MjkBFMQ_o0w3UAGZa4Re8SHOp3iRq5G_/view", "source_sha256": "751f4b678659228aa3ae0145d9d8ca8f5809457fb58f94247c371bce4469dbb8", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-17-applied-materials-india.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-17-applied-materials-india.pdf?download=1" }, { "id": "hc-kar-2026-09-24-amd-india", "title": "The Pr. Commissioner of Income-Tax-1 & Anr. v. AMD India Private Limited", "court": "High Court of Karnataka", "decision_date": "2026-09-24", "citation": "2026:KHC:52885-DB", "case_numbers_display": "Income Tax Appeal No. 97 of 2026 c/w Income Tax Appeal No. 96 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Both Revenue appeals dismissed at admission as raising no substantial question of law.", "in_whose_favour": "Assessee", "sections_1961": [ "28", "92B", "92C", "92CA", "3", "127", "143", "3" ], "assessment_years": [ "2013-14" ], "holding_summary": "Transfer pricing & section 28(iv): Rs. 200-crore upper turnover filter, Cash PLI (excluding depreciation variance), inclusion of bad-debt provision in operating cost under Rule 10B(1)(e), and deletion of section 28(iv) addition on free-of-cost testing equipment from AE upheld.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-24-amd-india.pdf", "canonical_record_index": 17, "source_asset_references": [ "hc-kar-2026-09-24-amd-india" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1TBSD0PQP6eNklKK3-Z4gMXilNxu9hM0d/view", "source_sha256": "1191b78ef364401528bb9f6fe639c31e619cd5b6f71b64987c0de86bbab2708d", "source_pdf_pages": 15, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-24-amd-india.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-24-amd-india.pdf?download=1" }, { "id": "hc-bom-2026-10-08-zydus-nycomed-healthcare", "title": "Pr. Commissioner of Income Tax-15 v. Zydus Nycomed Healthcare Pvt. Ltd.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-10-08", "citation": "Income Tax Appeal No. 2892 of 2018 (Bom HC, decided 08.10.2026)", "case_numbers_display": "Income Tax Appeal No. 2892 of 2018", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed at admission as raising pure questions of fact and covered by Bombay High Court precedents.", "in_whose_favour": "Assessee", "sections_1961": [ "10B", "10B", "7", "80", "10", "260A" ], "assessment_years": [ "2007-08" ], "holding_summary": "Section 10B(7) read with section 80-IA(10): reduction of EOU exemption on drug intermediates sold to joint-venture partner cannot be sustained without establishing an 'arrangement' to produce excessive profits; pricing determination is a question of fact.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-10-08-zydus-nycomed-healthcare.pdf", "canonical_record_index": 18, "source_asset_references": [ "hc-bom-2026-10-08-zydus-nycomed-healthcare" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1CvwjAysr6x9XNrJjgSmC3r_twF-LTFc8/view", "source_sha256": "2822d6d4d666f8b09c2aa9366d5bfe24b9a9bc990d6cfddf7221ac3df76befcf", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-10-08-zydus-nycomed-healthcare.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-10-08-zydus-nycomed-healthcare.pdf?download=1" }, { "id": "hc-mad-2026-01-05-tvs-motor-company", "title": "Commissioner of Income Tax-I, Chennai v. M/s. TVS Motor Company Ltd.", "court": "High Court of Judicature at Madras", "decision_date": "2026-01-05", "citation": "T.C.(A). No. 330 of 2011 (Mad HC, decided 05.01.2026)", "case_numbers_display": "T.C.(A). No. 330 of 2011", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All seven substantial questions of law answered in favour of the assessee; Revenue appeal dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "9", "1", "31", "1", "32", "35", "2AB", "37" ], "assessment_years": [ "2005-06" ], "holding_summary": "Seven questions decided for assessee: dies/moulds replacement under section 31(1); temporary office interiors; section 35(2AB) R&D WIP; Entry Tax set-off; Rs. 36.97 cr NPV sales-tax deferral prepayment outside section 41(1); ECB upfront fee outside UK/Singapore DTAA FTS ('make available'); and foreign agent export commission.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-05-tvs-motor-company.pdf", "canonical_record_index": 19, "source_asset_references": [ "hc-mad-2026-01-05-tvs-motor-company" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1IhfVn2GSVak-VNKr3Stn9EFQbgi-8tQm/view", "source_sha256": "a413b3a0882e5a36bd433e346254a7ce907e4eb550072c620c939f2cf5a474eb", "source_pdf_pages": 22, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-01-05-tvs-motor-company.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-05-tvs-motor-company.pdf?download=1" }, { "id": "hc-mad-2026-01-23-ticel-bio-park", "title": "Commissioner of Income Tax, Chennai v. M/s. TICEL Bio Park Limited", "court": "High Court of Judicature at Madras", "decision_date": "2026-01-23", "citation": "2026:MHC:298", "case_numbers_display": "T.C.A. No. 846 of 2013", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial questions of law answered in favour of the assessee; Revenue appeal dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "260A" ], "assessment_years": [ "2008-09" ], "holding_summary": "Substantial questions of law answered in favour of the assessee for AY 2008-09 following the coordinate-bench judgment in the assessee's own case (T.C.A. No. 1035 of 2015 dated 25.08.2020).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-23-ticel-bio-park.pdf", "canonical_record_index": 20, "source_asset_references": [ "hc-mad-2026-01-23-ticel-bio-park" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1gBGWsctp-62Jt7I_EQEKzenBGDoN4i4I/view", "source_sha256": "04e60ea9a99ce6cd057997ed45f06f3d6effc67561e6b3a1bc7fcdee94d8df9b", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-01-23-ticel-bio-park.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-23-ticel-bio-park.pdf?download=1" }, { "id": "hc-mad-2026-01-29-tamil-nadu-sidco", "title": "M/s Tamil Nadu Small Industries Development Corporation Ltd. v. The Income Tax Officer (OSD), Circle III(1), Chennai & Anr.", "court": "High Court of Judicature at Madras", "decision_date": "2026-01-29", "citation": "2026:MHC:772", "case_numbers_display": "TCA No. 259 of 2012", "category": "Judgments and reasoned final orders", "outcome": "Revenue (on AY 2004-05 questions) with equitable relief to Assessee - Questions answered in favour of Revenue for AY 2004-05, with a binding direction to Revenue to consider the Rs. 1,64,47,348 claim in AY 2003-04 upon revised computation within 4 weeks.", "in_whose_favour": "Revenue (on AY 2004", "sections_1961": [ "37", "1", "145", "254", "260A" ], "assessment_years": [ "2004-05", "2003-04" ], "holding_summary": "Prior-period industrial estate maintenance expenditure of Rs. 1,64,47,348 (incurred in FY 2002-03 above 4% G.O. ceiling) not deductible in AY 2004-05 under mercantile system, but Revenue directed to consider the genuine expenditure for AY 2003-04 upon filing of revised computation within 4 weeks.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-29-tamil-nadu-sidco.pdf", "canonical_record_index": 21, "source_asset_references": [ "hc-mad-2026-01-29-tamil-nadu-sidco" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1ufYADYuAGFnjfw665v5qeTj4KghEKPkH/view", "source_sha256": "cd5130ba32375c37357c9df923350bea5abd8936c488d3b20b3b54697c2b09a4", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-01-29-tamil-nadu-sidco.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-01-29-tamil-nadu-sidco.pdf?download=1" }, { "id": "hc-del-2026-04-10-vng-automotive", "title": "VNG Automotive P. Ltd. v. Asstt. Commissioner of Income Tax", "court": "High Court of Delhi", "decision_date": "2026-04-10", "citation": "ITA 795/2004 & ITA 796/2004 (Del HC, decided 10.04.2026)", "case_numbers_display": "ITA 795/2004 & ITA 796/2004", "category": "Judgments and reasoned final orders", "outcome": "Assessee (on merits; appeals allowed) - Question 1 (reassessment jurisdiction) answered for Revenue; Question 2 (capitalisation of pre-commencement interest) answered for Assessee and ITAT order set aside.", "in_whose_favour": "Assessee (on merits; appeals allowed)", "sections_1961": [ "4", "28", "35D", "56", "143", "1", "147", "148" ], "assessment_years": [ "1993-94", "1994-95" ], "holding_summary": "Interest on pre-commencement bank deposits of funds earmarked for committed plant/machinery and technical know-how obligations is a capital receipt reducing project cost under Bokaro Steel, not 'income from other sources' under Tuticorin Alkali; reopening of section 143(1)(a) intimation valid under Rajesh Jhaveri.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-10-vng-automotive.pdf", "canonical_record_index": 22, "source_asset_references": [ "hc-del-2026-04-10-vng-automotive" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1QvS-5k0eBqTXh9-vmWUg752ofd8Tn_jo/view", "source_sha256": "d73ecb52705ae2073ebfaf6d9b92cdfbaaa2873eef4c4b0001136a649f1e8556", "source_pdf_pages": 30, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-10-vng-automotive.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-10-vng-automotive.pdf?download=1" }, { "id": "hc-del-2026-05-08-shahi-exports", "title": "The Pr. Commissioner of Income Tax - Central-1 v. Shahi Exports Pvt. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-05-08", "citation": "ITA 369/2026 (Del HC, decided 08.05.2026)", "case_numbers_display": "ITA 369/2026 & CM APPL. 30855/2026, CM APPL. 30856/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; deletion of Rs. 33,59,64,275 captive-power transfer pricing adjustment affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "80", "8", "92C", "92F", "260A" ], "assessment_years": [ "2021-22" ], "holding_summary": "Section 80-IA(8) read with section 92F specified domestic transaction: market value / ALP of captive power supplied to manufacturing units must be benchmarked against State Electricity Board (SEB) industrial consumer tariff, not volatile 15-minute spot rates on IEX.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-05-08-shahi-exports.pdf", "canonical_record_index": 23, "source_asset_references": [ "hc-del-2026-05-08-shahi-exports" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1UFRnUK40ywvioUojFhTb9Uj6zUyF85jz/view", "source_sha256": "065ba2f12740c07d42b7b3c8ad523e2c82afe1be7886b7956c005ee269093041", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-05-08-shahi-exports.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-05-08-shahi-exports.pdf?download=1" }, { "id": "hc-mad-2026-06-12-ganesan-anbuselvam", "title": "Principal Commissioner of Income Tax, Madurai v. Shri Ganesan Anbuselvam", "court": "High Court of Judicature at Madras", "decision_date": "2026-06-12", "citation": "T.C.A. No. 40 of 2026 (Mad HC, decided 12.06.2026)", "case_numbers_display": "T.C.A. No. 40 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed as raising no substantial question of law.", "in_whose_favour": "Assessee", "sections_1961": [ "69C", "142", "1", "143", "2", "143", "3", "250" ], "assessment_years": [ "2017-18" ], "holding_summary": "Section 69C unexplained expenditure addition of Rs. 2,27,76,680 deleted where CIT(A) admitted additional evidence under Rule 46A and the Assessing Officer in his remand report verified and accepted that the bank deposits and purchases were consistent with the assessee's retail business.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-06-12-ganesan-anbuselvam.pdf", "canonical_record_index": 24, "source_asset_references": [ "hc-mad-2026-06-12-ganesan-anbuselvam" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/143Ed1O_4VRP95x3bIxLr3dmvKS9hlVr5/view", "source_sha256": "295022b08f4e9bc8d2954844656a5fd5f696939802bc53b474d05481ea2641ab", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-mad-2026-06-12-ganesan-anbuselvam.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-mad-2026-06-12-ganesan-anbuselvam.pdf?download=1" }, { "id": "hc-kar-2026-08-28-sap-labs-india", "title": "Sap Labs India Private Limited v. The Income Tax Officer, Ward-12(2), Bangalore & Connected Appeals", "court": "High Court of Karnataka", "decision_date": "2026-08-28", "citation": "ITA No. 10 of 2011 c/w ITA Nos. 23 & 24 of 2011 and 9 Others (Kar HC, Reportable, decided 28.08.2026)", "case_numbers_display": "ITA No. 10 of 2011 c/w ITA Nos. 23/2011, 24/2011, 44/2015, 128/2015, 469/2015, 492/2016, 514/2016, 884/2017, 955/2017, 956/2017 & IT Appeal Cross Objection No. 1 of 2018", "category": "Judgments and reasoned final orders", "outcome": "Mixed (Substantive 10-point Transfer Pricing framework settled; individual questions across the 12 appeals answered issue-by-issue)", "in_whose_favour": "Mixed (Substantive 10", "sections_1961": [ "92", "92A", "92B", "92C", "92C", "2", "92C", "3" ], "assessment_years": [ "2003-04", "2004-05", "2005-06", "2006-07", "2007-08", "2008-09", "2009-10", "2010-11" ], "holding_summary": "Landmark 121-page post-SC-remand Transfer Pricing ruling laying down 10 principles under Chapter X and Rule 10B: Rs. 200-crore upper turnover filter, 15% RPT filter, forex gain/loss operating nexus, shifting burden under section 92C(3), ±5% tolerance band, working capital adjustment, and comparable-by-comparable adjudication.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-08-28-sap-labs-india.pdf", "canonical_record_index": 25, "source_asset_references": [ "hc-kar-2026-08-28-sap-labs-india" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1A5AYfBoDa9Pr3R5ZTwVwqo5RIGEzlpkm/view", "source_sha256": "48e160cd5049e16ebba7b8bafd273460024c9fbde67b20d8f9200136d931f711", "source_pdf_pages": 121, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-08-28-sap-labs-india.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-08-28-sap-labs-india.pdf?download=1" }, { "id": "hc-kar-2026-09-08-cisco-systems-ay2007-08", "title": "The Commissioner of Income-Tax & Anr. v. M/s. Cisco Systems (India) Pvt. Ltd.", "court": "High Court of Karnataka", "decision_date": "2026-09-08", "citation": "2026:KHC:48625-DB", "case_numbers_display": "Income Tax Appeal No. 379 of 2013", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed on merits after post-Supreme-Court-remand review under Rule 10B.", "in_whose_favour": "Assessee", "sections_1961": [ "10A", "92C", "92C", "2", "92CA", "143", "3", "144C" ], "assessment_years": [ "2007-08" ], "holding_summary": "Transfer pricing most appropriate method under section 92C & Rule 10B (AY 2007-08): captive entity importing warranty/AMC replacement spares from US AE and delivering them to AE's Indian customers at NIL price for a 1% markup is a service provider benchmarkable under TNMM, not a trader under Resale Price Method (RPM).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-08-cisco-systems-ay2007-08.pdf", "canonical_record_index": 26, "source_asset_references": [ "hc-kar-2026-09-08-cisco-systems-ay2007-08" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1EbylQvw7puXyl_bYnsVmlNKWf-PeGZGG/view", "source_sha256": "7bc4d55beb29349cf5782921fbc8ef6ddd8d49f029af0f715bba4a54b7fe2319", "source_pdf_pages": 12, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-08-cisco-systems-ay2007-08.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-08-cisco-systems-ay2007-08.pdf?download=1" }, { "id": "hc-kar-2026-09-08-cisco-systems-ay2008-09", "title": "The Commissioner of Income-Tax & Anr. v. M/s. Cisco Systems (India) Pvt. Ltd.", "court": "High Court of Karnataka", "decision_date": "2026-09-08", "citation": "2026:KHC:48628-DB", "case_numbers_display": "Income Tax Appeal No. 140 of 2014", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal for AY 2008-09 dismissed on merits after post-Supreme-Court-remand review.", "in_whose_favour": "Assessee", "sections_1961": [ "10A", "92C", "92C", "2", "92CA", "143", "3", "144C" ], "assessment_years": [ "2008-09" ], "holding_summary": "Transfer pricing most appropriate method under section 92C & Rule 10B (AY 2008-09): Rs. 128.79 crore RPM adjustment on warranty/AMC spare replacement services set aside; custodian delivering spares at NIL price for 1% markup is a service provider benchmarkable under TNMM.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-08-cisco-systems-ay2008-09.pdf", "canonical_record_index": 27, "source_asset_references": [ "hc-kar-2026-09-08-cisco-systems-ay2008-09" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1RU3wyfEMpnUffZYg06Z3Wz_na_Sknkk7/view", "source_sha256": "68428e7bb77ecf9d0092245e0a1918fdf170f0eed3712c4ff2fba910bac7631c", "source_pdf_pages": 12, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-08-cisco-systems-ay2008-09.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-08-cisco-systems-ay2008-09.pdf?download=1" }, { "id": "hc-kar-2026-09-08-bileshivale-muddanna-govardhana-murthy", "title": "The Pr. Commissioner of Income-Tax, Central & Anr. v. Bileshivale Muddanna Govardhana Murthy", "court": "High Court of Karnataka", "decision_date": "2026-09-08", "citation": "2026:KHC:48520-DB", "case_numbers_display": "Income Tax Appeal No. 141 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed at the admission stage as raising no substantial question of law.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "47", "10", "1", "45", "132", "153A", "260A" ], "assessment_years": [ "2013-14" ], "holding_summary": "Section 2(47)(v) / section 53A Transfer of Property Act & section 153A: LTCG additions of Rs. 79.61 lakh and Rs. 17.51 crore on ancestral HUF land under a Joint Development Agreement deleted where subsequent civil court partition decree allotted the JDA land to other family members and assessee's unconverted agricultural share remained untransferred.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-08-bileshivale-muddanna-govardhana-murthy.pdf", "canonical_record_index": 28, "source_asset_references": [ "hc-kar-2026-09-08-bileshivale-muddanna-govardhana-murthy" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1CcDViBTk-wXGg1sLmCHmbmQKnlgzU2Gw/view", "source_sha256": "aeacdc4812ce3b3a6b45af07fb638353ea5695acc4ccfa1259f265b2f8a6420a", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-08-bileshivale-muddanna-govardhana-murthy.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-08-bileshivale-muddanna-govardhana-murthy.pdf?download=1" }, { "id": "hc-kar-2026-09-09-atria-wind-kadambur", "title": "The Pr. Commissioner of Income-Tax, Central & Anr. v. M/s. Atria Wind (Kadambur) Pvt. Ltd.", "court": "High Court of Karnataka", "decision_date": "2026-09-09", "citation": "2026:KHC:49082-DB", "case_numbers_display": "Income Tax Appeal No. 139 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed on both section 47(xiii) merits and absence of incriminating material under section 153A.", "in_whose_favour": "Assessee", "sections_1961": [ "45", "47", "80", "132", "143", "1", "143", "3" ], "assessment_years": [ "2018-19" ], "holding_summary": "Section 47(xiii) provisos (a) & (c) and section 153A: partner capital withdrawal and share sale prior to firm-to-company conversion do not violate 'immediately before the succession' condition; regular corporate documents (Board resolutions, legal notes, valuation reports) are not incriminating material under Abhisar Buildwell.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-09-atria-wind-kadambur.pdf", "canonical_record_index": 29, "source_asset_references": [ "hc-kar-2026-09-09-atria-wind-kadambur" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/12ow7Sd_Jgm-4qR2zn-j-zJsaERYdijDh/view", "source_sha256": "b5d4a5a78f375647ed329b9a7a41fe28e029dca45c3d393cde75ccde28df73ab", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-09-atria-wind-kadambur.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-09-atria-wind-kadambur.pdf?download=1" }, { "id": "hc-kar-2026-09-10-global-tech-park", "title": "The Pr. Commissioner of Income-Tax, Central & Anr. v. Global Tech Park Pvt. Ltd.", "court": "High Court of Karnataka", "decision_date": "2026-09-10", "citation": "2026:KHC:49258-DB", "case_numbers_display": "Income Tax Appeal No. 2 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed at the admission stage as covered by settled Supreme Court and Karnataka High Court precedents.", "in_whose_favour": "Assessee", "sections_1961": [ "69", "69B", "132", "153A", "250", "260A", "1872", "34" ], "assessment_years": [ "2016-17" ], "holding_summary": "Section 153A search assessment: addition of Rs. 10 crore based solely on uncorroborated figures scribbled by CFO on loose sheets (explained as loan-eligibility calculations for property acquisition) deleted; loose sheets are not books of account under V.C. Shukla and Sunil Kumar Sharma.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-10-global-tech-park.pdf", "canonical_record_index": 30, "source_asset_references": [ "hc-kar-2026-09-10-global-tech-park" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/16dLVl1fFT2ujg26rZHqR-LTkOcGJKLQq/view", "source_sha256": "80632a75a7782cd9e75814de897e13563a0f32733527498977aa3e060eed2d7b", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-10-global-tech-park.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-10-global-tech-park.pdf?download=1" }, { "id": "hc-kar-2026-09-15-sami-sabinsa-group", "title": "The Pr. Commissioner of Income Tax, Central & Anr. v. M/s. Sami Sabinsa Group Ltd.", "court": "High Court of Karnataka", "decision_date": "2026-09-15", "citation": "2026:KHC:49962-DB", "case_numbers_display": "Income Tax Appeal No. 148 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; deletion of transfer pricing adjustment under Internal TNMM affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "92", "92B", "92C", "92CA", "143", "3", "144C", "260A" ], "assessment_years": [ "2014-15" ], "holding_summary": "Transfer pricing under section 92C & Rule 10B: Internal TNMM must be preferred over external comparables where AE and non-AE segmental financials are derived from audited books using actual invoice-level sales and certified by a Chartered Accountant (11.32% AE margin vs. 2.42% non-AE margin).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-15-sami-sabinsa-group.pdf", "canonical_record_index": 31, "source_asset_references": [ "hc-kar-2026-09-15-sami-sabinsa-group" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1JCvwdfdhfOYAuFLljEnynaDBt0xlTrjO/view", "source_sha256": "1b1e3af798999e26d1cb4560f12f0e2c6aeb2cf462b0cf43876a30574ef72a00", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-15-sami-sabinsa-group.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-15-sami-sabinsa-group.pdf?download=1" }, { "id": "hc-kar-2026-09-16-torry-harris-business-solutions", "title": "Commissioner of Income Tax-III & Anr. v. M/s Torry Harris Business Solutions Pvt. Ltd.", "court": "High Court of Karnataka", "decision_date": "2026-09-16", "citation": "2026:KHC:50456-DB", "case_numbers_display": "Income Tax Appeal No. 155 of 2015", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed on all transfer pricing questions after post-Supreme-Court-remand review.", "in_whose_favour": "Assessee", "sections_1961": [ "10A", "92C", "92C", "2", "92CA", "143", "3", "144C" ], "assessment_years": [ "2009-10" ], "holding_summary": "Transfer pricing under section 92C & Rule 10B (AY 2009-10): Rs. 1–200 crore turnover filter upheld under Sap Labs India; Bodhtree Consulting Ltd. (software product company) excluded even though initially proposed by assessee; exclusion of comparables by ITAT does not warrant a fresh TPO search.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-16-torry-harris-business-solutions.pdf", "canonical_record_index": 32, "source_asset_references": [ "hc-kar-2026-09-16-torry-harris-business-solutions" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1h18B2hYLhl8JZJbvcn2KWL_8G1DreenK/view", "source_sha256": "2783c4c1e6c904a72733bb90832f44ef0de41fecbe8510e5a33844cf52744bde", "source_pdf_pages": 17, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-16-torry-harris-business-solutions.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-16-torry-harris-business-solutions.pdf?download=1" }, { "id": "hc-kar-2026-09-17-synamedia-india", "title": "The Pr. Commissioner of Income Tax & Anr. v. M/s. Synamedia India Pvt. Ltd. (formerly Cisco Video Technologies India Pvt. Ltd.)", "court": "High Court of Karnataka", "decision_date": "2026-09-17", "citation": "2026:KHC:50743-DB", "case_numbers_display": "Income Tax Appeal No. 22 of 2021", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial questions of law answered in favour of the respondent-assessee and against the Revenue.", "in_whose_favour": "Assessee", "sections_1961": [ "92", "92C", "92C", "3", "92CA", "260A", "1962", "10B" ], "assessment_years": [ "2012-13" ], "holding_summary": "Transfer pricing under section 92C and Rule 10B (AY 2012-13): applying the 10-point framework in Sap Labs India Pvt. Ltd. (ITA No. 10/2011), exclusion of Persistent Systems Ltd. and Larsen & Toubro Infotech Ltd. from the comparable set upheld as a non-perverse finding of fact.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-17-synamedia-india.pdf", "canonical_record_index": 33, "source_asset_references": [ "hc-kar-2026-09-17-synamedia-india" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/18E54AJ3wXfAbJV_ZaNiEAyEQdJKZ5Ma9/view", "source_sha256": "8eb79081b7f7afd7324072a5a4f8aba69d1a6efc1bc6e24b2083be2b950806ba", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-09-17-synamedia-india.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-09-17-synamedia-india.pdf?download=1" }, { "id": "hc-cal-2026-09-22-rbs-atm-depreciation-ay2002-03", "title": "The Royal Bank of Scotland, N.V. v. Director of Income Tax, International Taxation, Kolkata", "court": "High Court at Calcutta", "decision_date": "2026-09-22", "citation": "ITA 439 of 2007 (Cal HC, decided 22.09.2026)", "case_numbers_display": "ITA 439 of 2007 with GA 1 of 2014 (Old No. 3329 of 2014)", "category": "Judgments and reasoned final orders", "outcome": "Partly in favour of Assessee (Question 4 on higher computer depreciation for ATMs answered for Assessee; Questions 1, 2 & 3 on tax rate and HO interest answered for Revenue).", "in_whose_favour": "Partly in favour of Assessee (Question 4 on higher computer ", "sections_1961": [ "2", "22A", "2", "23A", "32", "40", "90", "1" ], "assessment_years": [ "2002-03" ], "holding_summary": "Automated Teller Machines (ATMs) qualify as 'computers' under Item 2B of Appendix I to the Income-tax Rules for higher depreciation (Question 4 answered for assessee), while foreign-bank tax rate, branch-to-HO interest disallowance u/s 40(a)(i), and HO-to-branch interest taxability are answered for Revenue (Questions 1–3).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-rbs-atm-depreciation-ay2002-03.pdf", "canonical_record_index": 34, "source_asset_references": [ "hc-cal-2026-09-22-rbs-atm-depreciation-ay2002-03" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1H_60mVU_7T3UyPHPQuUvpoeHIJe5aQQ7/view", "source_sha256": "21d302ce32ecf658b797a68aa9718e3460d64f9f69c63c0c9aad58b7bc8f021a", "source_pdf_pages": 9, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-09-22-rbs-atm-depreciation-ay2002-03.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-rbs-atm-depreciation-ay2002-03.pdf?download=1" }, { "id": "hc-del-2026-10-01-raj-pal-katyal", "title": "Raj Pal Katyal v. The Commissioner of Income Tax", "court": "High Court of Delhi", "decision_date": "2026-10-01", "citation": "ITA 1215/2005 (Del HC, decided 01.10.2026)", "case_numbers_display": "ITA 1215/2005 & CM APPL. 44560/2026", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Substantial question of law answered in favour of the Revenue and against the assessee; appeal dismissed.", "in_whose_favour": "Revenue", "sections_1961": [ "68", "131", "143", "3", "260A" ], "assessment_years": [ "1997-98" ], "holding_summary": "Section 68 cash credits: addition of Rs. 7,00,000 on unsecured loans upheld where two alleged lenders denied advancing any loan upon examination by the AO and two others could not explain preceding cash deposits in their bank accounts; cheque payment alone does not prove creditworthiness.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-10-01-raj-pal-katyal.pdf", "canonical_record_index": 35, "source_asset_references": [ "hc-del-2026-10-01-raj-pal-katyal" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1nXjkc5P71yVmvXXPsBR_cR9McpHSbGcC/view", "source_sha256": "7f4e45153e4d88144c627b7d5fdab4fcf9a099bd187948dfda8695ef606f96af", "source_pdf_pages": 12, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-10-01-raj-pal-katyal.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-10-01-raj-pal-katyal.pdf?download=1" }, { "id": "hc-cal-2026-09-22-rbs-offshore-remuneration-ay1999-2000", "title": "The Royal Bank of Scotland, N.V. v. Commissioner of Income Tax, Kolkata III", "court": "High Court at Calcutta", "decision_date": "2026-09-22", "citation": "ITA 191 of 2006 (Cal HC, decided 22.09.2026)", "case_numbers_display": "ITA 191 of 2006 with GA 1 of 2014 (Old No. 3589 of 2014)", "category": "Judgments and reasoned final orders", "outcome": "Revenue - All four substantial questions of law (1), (2), (3) and (4) answered in the affirmative, against the assessee and in favour of the Revenue.", "in_whose_favour": "Revenue", "sections_1961": [ "2", "22A", "2", "23A", "40", "90", "1", "143" ], "assessment_years": [ "1999-2000" ], "holding_summary": "Foreign bank PE (AY 1999-2000 main appeal): four substantial questions answered for Revenue—foreign-company tax rate valid under section 90 Explanation 1 & India-Netherlands DTAA Art. 24(2); branch-to-HO interest of Rs. 99.77 lakh disallowed u/s 40(a)(i) & taxable in HO hands; and Rs. 1.52 crore HO-to-branch interest receipt taxable in PE hands.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-rbs-offshore-remuneration-ay1999-2000.pdf", "canonical_record_index": 36, "source_asset_references": [ "hc-cal-2026-09-22-rbs-offshore-remuneration-ay1999-2000" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/19pVLpxmW602eybOsgWaRtpLTwRXlTABl/view", "source_sha256": "ddcdd397159b9e0a9c73ef07f866b512bf5dce2385f3202804c240186df5d1f7", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-09-22-rbs-offshore-remuneration-ay1999-2000.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-rbs-offshore-remuneration-ay1999-2000.pdf?download=1" }, { "id": "hc-cal-2026-01-19-radiant-commercial", "title": "Principal Commissioner of Income Tax-2, Kolkata v. M/s Radiant Commercial and Investment Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-01-19", "citation": "ITAT/192/2025, IA No. GA/1/2025, GA/2/2025 (Cal HC, decided 19.01.2026)", "case_numbers_display": "ITAT/192/2025 (IA No. GA/1/2025, GA/2/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Delay of 261 days condoned (GA/1/2025 allowed), but Revenue appeal dismissed as below monetary limit and not falling within Clause 3.1(h) exception.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "260A", "268A", "5", "2024", "15", "03", "2024" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 68 share-capital addition of Rs. 1,95,50,000 deleted by ITAT; Revenue appeal with Rs. 48,54,112 tax effect held outside Clause 3.1(h) exception to CBDT Circular Nos. 5/2024 & 9/2024.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-19-radiant-commercial.pdf", "canonical_record_index": 37, "source_asset_references": [ "hc-cal-2026-01-19-radiant-commercial" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1rf7dt0wKSx7zsfulHbndidqOGKWpcsO3/view", "source_sha256": "c043c7ba91ea0e0b318aa8391c2b09db1921869e2c9b8289782477b716f3a4d2", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-01-19-radiant-commercial.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-19-radiant-commercial.pdf?download=1" }, { "id": "hc-bom-2026-01-23-vinit-vishweshwar-kahalekar", "title": "Vinit Vishweshwar Kahalekar v. The Principal Commissioner of Income Tax, Nashik-1 & Ors.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3408-DB", "case_numbers_display": "Writ Petition No. 3338 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Section 148 notice and consequential proceedings quashed following Hexaware Technologies Ltd., with praecipe revival liberty to Revenue.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 148 notice issued by Jurisdictional Assessing Officer (JAO) after 29.03.2022 quashed following Hexaware Technologies Ltd.; Delhi High Court view in T.K.S. Builders not followed.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vinit-vishweshwar-kahalekar.pdf", "canonical_record_index": 38, "source_asset_references": [ "hc-bom-2026-01-23-vinit-vishweshwar-kahalekar" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1eUMATosI1KOms8lqd_6ydKSU_oFaAN4Q/view", "source_sha256": "8bb7d15cbda385a6fca1a724860d26e1709f0b208a41cf54dfedeb778a0b59f4", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-vinit-vishweshwar-kahalekar.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vinit-vishweshwar-kahalekar.pdf?download=1" }, { "id": "hc-bom-2026-01-23-jai-bhagwan", "title": "Jai Bhagwan v. The Principal Commissioner of Income Tax-1 & Ors.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3405-DB", "case_numbers_display": "Writ Petition No. 12892 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Impugned section 148 notice and consequential orders set aside following Hexaware Technologies Ltd.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 148 reassessment notice issued by Jurisdictional Assessing Officer after 29.03.2022 quashed following Hexaware Technologies Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-jai-bhagwan.pdf", "canonical_record_index": 39, "source_asset_references": [ "hc-bom-2026-01-23-jai-bhagwan" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/14BUlLGJHJbSKXPlYwCu1AfGjyWI4Q2pL/view", "source_sha256": "f6666780d072fd178af54ce6c50ad9db41b1de3aca3259206767e514116aa4eb", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-jai-bhagwan.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-jai-bhagwan.pdf?download=1" }, { "id": "hc-bom-2026-01-23-sr-insurance-services", "title": "S.R. Insurance Services Through Its Partner Ravindra Jamnadas Soni v. Income Tax Officer, Ward 2 & Anr.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3406-DB", "case_numbers_display": "Writ Petition No. 177 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Section 148 notice and consequential proceedings quashed following Hexaware Technologies Ltd.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Partnership firm's challenge to JAO-issued section 148 notice allowed following Hexaware Technologies Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-sr-insurance-services.pdf", "canonical_record_index": 40, "source_asset_references": [ "hc-bom-2026-01-23-sr-insurance-services" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1n89dl-vkvzMZh_fQ2KgN2KHHjUOor8vH/view", "source_sha256": "81fbda5464d9c9ddbfda274d84c28c57f98b27e62dc9466e43eb6af975d2d1fd", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-sr-insurance-services.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-sr-insurance-services.pdf?download=1" }, { "id": "hc-bom-2026-01-23-ashok-mohanrao-tapse", "title": "Ashok Mohanrao Tapse v. The Principal Commissioner of Income Tax & Anr.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3415-DB", "case_numbers_display": "Writ Petition No. 484 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Impugned section 148 notice and all emanating proceedings/orders set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 148 notice issued by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-ashok-mohanrao-tapse.pdf", "canonical_record_index": 41, "source_asset_references": [ "hc-bom-2026-01-23-ashok-mohanrao-tapse" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1l8Xzn5W6sP_z_24SkOzwjYaDBlrqMGgf/view", "source_sha256": "d33f4b0e48e48e270196ac2641c303def9acff579a17a2b31f279a11f220b5b6", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-ashok-mohanrao-tapse.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-ashok-mohanrao-tapse.pdf?download=1" }, { "id": "hc-bom-2026-01-23-kalpana-ashok-tapse", "title": "Kalpana Ashok Tapse v. The Principal Commissioner of Income Tax & Anr.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3401-DB", "case_numbers_display": "Writ Petition No. 565 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Impugned section 148 notice and all emanating proceedings/orders set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 148 notice issued by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-kalpana-ashok-tapse.pdf", "canonical_record_index": 42, "source_asset_references": [ "hc-bom-2026-01-23-kalpana-ashok-tapse" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/12D60PgljooqOCv8dZQq2B-hUoXzW5EUc/view", "source_sha256": "c8ad7ed3cbb5cf1faf826f7eb115474b89476a60b22c97a695dd4d6b443a1d74", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-kalpana-ashok-tapse.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-kalpana-ashok-tapse.pdf?download=1" }, { "id": "hc-bom-2026-01-23-gauri-ganesh-steels", "title": "Gauri Ganesh Steels, A Partnership Firm Through Its Authorized Partner v. The Director General of Income Tax, Pune & Anr.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3403-DB", "case_numbers_display": "Writ Petition No. 567 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Impugned section 148 notice and all emanating proceedings/orders set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 148 notice issued to partnership firm by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-gauri-ganesh-steels.pdf", "canonical_record_index": 43, "source_asset_references": [ "hc-bom-2026-01-23-gauri-ganesh-steels" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1CswMUPIbw8yEsQej6yXDcCQglhBeGEzO/view", "source_sha256": "2f1aea83644fa3c43e9bacb5baf0a6a2827de225e3e121ee121e59adf29f18d6", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-gauri-ganesh-steels.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-gauri-ganesh-steels.pdf?download=1" }, { "id": "hc-bom-2026-01-28-golden-dreams-buildcon", "title": "Golden Dreams Buildcon Pvt. Ltd. Through Its Director Mudit Vinod Surana v. The Chief Commissioner of Income Tax, Pune & Anr.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3892-DB", "case_numbers_display": "Writ Petition No. 11975 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Impugned section 148 notice and all emanating proceedings/orders set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 148 notice issued by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon.pdf", "canonical_record_index": 44, "source_asset_references": [ "hc-bom-2026-01-28-golden-dreams-buildcon" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1HwVJybVLPIa07Lu2p2uTDdJb-SjW79Hq/view", "source_sha256": "d6540c9e6ec3e41902f898710644bcdfca5d850bca5496e2f3a562b72f447321", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon.pdf?download=1" }, { "id": "hc-bom-2026-01-28-harinath-sangramappa-kalpe", "title": "Harinath Sangramappa Kalpe v. Income Tax Officer, Ward 1 & Ors.", "court": "High Court of Judicature at Bombay (Aurangabad Bench)", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3915-DB", "case_numbers_display": "Writ Petition No. 276 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Impugned section 148 notice and all emanating proceedings/orders set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "148", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Section 148 notice issued by Jurisdictional Assessing Officer set aside following Hexaware Technologies Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-harinath-sangramappa-kalpe.pdf", "canonical_record_index": 45, "source_asset_references": [ "hc-bom-2026-01-28-harinath-sangramappa-kalpe" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1buofwQLEAJFt-ykXcmGLUcrHqamtt2zi/view", "source_sha256": "06140dbe96292669ce2f61d322d5687ccc9d8f27776b975babe61fe0dc589b5d", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-harinath-sangramappa-kalpe.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-harinath-sangramappa-kalpe.pdf?download=1" }, { "id": "hc-bom-2026-06-11-raj-enterprises", "title": "Pr. Commissioner of Income Tax, Central-I, Mumbai v. Raj Enterprises", "court": "High Court of Judicature at Bombay", "decision_date": "2026-06-11", "citation": "Income Tax Appeal No. 213 of 2024 (Bom HC, decided 11.06.2026)", "case_numbers_display": "Income Tax Appeal No. 213 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed as no substantial question of law arises from ITAT remand of ex-parte CIT(A) order.", "in_whose_favour": "Assessee", "sections_1961": [ "250", "254", "1", "260A" ], "assessment_years": [ "2016-17" ], "holding_summary": "ITAT order remanding ex-parte CIT(A) appeal for AY 2016-17 for de-novo consideration in light of ITAT decision for AY 2011-12 raises no substantial question of law under section 260A.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-06-11-raj-enterprises.pdf", "canonical_record_index": 46, "source_asset_references": [ "hc-bom-2026-06-11-raj-enterprises" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1QHgWo4pC8zPT96p2ElNhq8wixMnoCOSJ/view", "source_sha256": "ab1ec1e140807e1f3fe50d632c798f681fe3704b62605b7183a37bb4bce346dc", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-06-11-raj-enterprises.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-06-11-raj-enterprises.pdf?download=1" }, { "id": "hc-kar-2026-07-29-ananda-social-education-trust-ay2009-10", "title": "The Commissioner of Income-Tax (Exemptions) & Anr. v. M/s. Ananda Social & Education Trust", "court": "High Court of Karnataka at Bengaluru", "decision_date": "2026-07-29", "citation": "ITA No. 112/2022 c/w ITA No. 168/2022 (Kar HC, decided 29.07.2026)", "case_numbers_display": "I.T.A. No. 112/2022 c/w I.T.A. No. 168/2022", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial Questions of Law Nos. 1 & 2 answered in favour of the assessee; Question No. 3 left open; Revenue appeals dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "24", "11", "12", "132", "133", "6", "143" ], "assessment_years": [ "2009-10" ], "holding_summary": "Lead judgment (AY 2009-10): Section 153A additions for alleged unaccounted medical college capitation fees on MBBS Management/NRI quota, PG courses, and COMED-K cancellation seats based on uncorroborated loose sheets, visitors' slips, and PA's diary rightly deleted by ITAT.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-29-ananda-social-education-trust-ay2009-10.pdf", "canonical_record_index": 47, "source_asset_references": [ "hc-kar-2026-07-29-ananda-social-education-trust-ay2009-10" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1uQiWvcNyXE_OdO08qmpYFKjwx3u5aAkC/view", "source_sha256": "0ddad47e0af2121b2768c3d61236bb7ff5f0efba520198d170037e4f2f0e24b8", "source_pdf_pages": 17, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-29-ananda-social-education-trust-ay2009-10.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-29-ananda-social-education-trust-ay2009-10.pdf?download=1" }, { "id": "hc-kar-2026-07-29-anand-social-education-trust-ay2008-09", "title": "The Commissioner of Income-Tax (Exemptions) & Anr. v. M/s. Anand Social and Education Trust", "court": "High Court of Karnataka at Bengaluru", "decision_date": "2026-07-29", "citation": "2026:KHC:40061-DB", "case_numbers_display": "ITA No. 108 of 2022 c/w ITA No. 164 of 2022", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial Questions of Law Nos. 1 & 2 answered in favour of the assessee; Question No. 3 left open; Revenue appeals dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "24", "11", "12", "132", "153A", "260A" ], "assessment_years": [ "2008-09" ], "holding_summary": "Following lead judgment in ITA No. 112/2022 (AY 2009-10), Revenue's appeals for AY 2008-09 challenging deletion of alleged unaccounted UG/PG/COMED-K fee additions dismissed.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-29-anand-social-education-trust-ay2008-09.pdf", "canonical_record_index": 48, "source_asset_references": [ "hc-kar-2026-07-29-anand-social-education-trust-ay2008-09" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1ZiPdnbYr7U9vWydx8BSJ6CEdMXMIGYre/view", "source_sha256": "2688d474521b4b6086ff34638a26437199f4c88685b02eb253d6a48d5cfaa1f2", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-29-anand-social-education-trust-ay2008-09.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-29-anand-social-education-trust-ay2008-09.pdf?download=1" }, { "id": "hc-kar-2026-07-29-anand-social-education-trust-ay2011-12", "title": "The Commissioner of Income-Tax (Exemptions) & Anr. v. M/s. Anand Social and Education Trust", "court": "High Court of Karnataka at Bengaluru", "decision_date": "2026-07-29", "citation": "2026:KHC:40097-DB", "case_numbers_display": "ITA No. 110 of 2022 c/w ITA No. 114 of 2022", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial Questions of Law Nos. 1 & 2 answered in favour of the assessee; Question No. 3 left open; Revenue appeals dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "24", "11", "12", "132", "153A", "260A" ], "assessment_years": [ "2011-12" ], "holding_summary": "Following lead judgment in ITA No. 112/2022 (AY 2009-10), Revenue's appeals for AY 2011-12 challenging deletion of alleged unaccounted UG/PG/COMED-K fee additions dismissed.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-29-anand-social-education-trust-ay2011-12.pdf", "canonical_record_index": 49, "source_asset_references": [ "hc-kar-2026-07-29-anand-social-education-trust-ay2011-12" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1xifUz8-3-B6WbHBT7YnzRRrKCgqNc0Ja/view", "source_sha256": "33f6e2b095663dfa085c8e373fe0b01abdae639a2b3ca98814eb7bbd911f6083", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-29-anand-social-education-trust-ay2011-12.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-29-anand-social-education-trust-ay2011-12.pdf?download=1" }, { "id": "hc-kar-2026-07-30-dream-logistics-company", "title": "The Pr. Commissioner of Income-Tax, Central & Anr. v. M/s Dream Logistics Company Ltd.", "court": "High Court of Karnataka at Bengaluru", "decision_date": "2026-07-30", "citation": "2026:KHC:39985-DB", "case_numbers_display": "Income Tax Appeal No. 28 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed at admission as no substantial question of law arises.", "in_whose_favour": "Assessee", "sections_1961": [ "41", "1", "143", "3", "147", "260A" ], "assessment_years": [ "2011-12" ], "holding_summary": "Section 41(1) addition of Rs. 2.60 crore as cessation of trading liability towards M/s Megha Minerals rightly deleted where liability was discharged by cheque on 21.04.2010, no cash-back was proved, and third-party statement was untested by cross-examination.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-30-dream-logistics-company.pdf", "canonical_record_index": 50, "source_asset_references": [ "hc-kar-2026-07-30-dream-logistics-company" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/10Tr6SQ76jB19fyE7ToB5cJo17wzJj0Dj/view", "source_sha256": "1ca37b8e51d094468715d7fb7edc09e9f947c83a9d12830e1bfab0c9289200b1", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-30-dream-logistics-company.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-30-dream-logistics-company.pdf?download=1" }, { "id": "hc-kar-2026-07-30-ananda-social-education-trust-ay2014-15", "title": "The Commissioner of Income Tax, CIT(A) Exemption & Anr. v. M/s. Ananda Social and Education Trust", "court": "High Court of Karnataka at Bengaluru", "decision_date": "2026-07-30", "citation": "2026:KHC:40001-DB", "case_numbers_display": "ITA No. 167 of 2022 c/w ITA No. 107 of 2022", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Substantial Questions of Law Nos. 1 & 2 answered in favour of the assessee; Question No. 3 left open; Revenue appeals dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "24", "11", "12", "132", "153A", "260A" ], "assessment_years": [ "2014-15" ], "holding_summary": "Following lead judgment in ITA Nos. 112/2022 & 168/2022, Revenue's appeals for AY 2014-15 challenging deletion of alleged unaccounted UG/PG/COMED-K fee additions dismissed.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-30-ananda-social-education-trust-ay2014-15.pdf", "canonical_record_index": 51, "source_asset_references": [ "hc-kar-2026-07-30-ananda-social-education-trust-ay2014-15" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1uqXbAvf8P56eUQfVDNRiDjyVDMkWPrAd/view", "source_sha256": "8360f8e242ca8bbfdee4dd7a4dce32fa2665bf1aa34f4a5108d0c293b1150c3c", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-30-ananda-social-education-trust-ay2014-15.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-30-ananda-social-education-trust-ay2014-15.pdf?download=1" }, { "id": "hc-kar-2026-07-31-venkataramanappa", "title": "Sri Venkataramanappa v. The Income Tax Officer, Ward-3(2)(3), Bangalore", "court": "High Court of Karnataka at Bengaluru", "decision_date": "2026-07-31", "citation": "ITA No. 284 of 2022 (Kar HC, decided 31.07.2026)", "case_numbers_display": "Income Tax Appeal No. 284 of 2022", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Substantial Questions of Law Nos. 1 & 2 answered in favour of the Revenue and against the assessee; assessee's appeal seeking outright quashing of reassessment proceedings dismissed.", "in_whose_favour": "Revenue", "sections_1961": [ "143", "3", "147", "148", "260A" ], "assessment_years": [ "2009-10" ], "holding_summary": "Failure by AO to pass a speaking order disposing of assessee's objections to section 148 reopening as required by GKN Driveshafts vitiates the reassessment order but does not obliterate initial section 148 jurisdiction; ITAT rightly remanded to AO to dispose of objections first.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-31-venkataramanappa.pdf", "canonical_record_index": 52, "source_asset_references": [ "hc-kar-2026-07-31-venkataramanappa" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/15QC8AjOfK0xOIFid7Rfz-MWKKxdEJenX/view", "source_sha256": "b385811cd8178377fdcedc88fb824b6d6de2c5b14e386eba57a2c6b6463de602", "source_pdf_pages": 16, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-31-venkataramanappa.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-31-venkataramanappa.pdf?download=1" }, { "id": "hc-kar-2026-08-06-solize-partners-india", "title": "Solize Partners India Pvt. Ltd. v. The Income Tax Officer, International Taxation, Ward 1(1), Bangalore", "court": "High Court of Karnataka at Bengaluru", "decision_date": "2026-08-06", "citation": "2026:KHC:41503-DB", "case_numbers_display": "Income Tax Appeal No. 181 of 2014", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All substantial questions of law answered in favour of the assessee; assessee appeal allowed with consequential benefits.", "in_whose_favour": "Assessee", "sections_1961": [ "9", "1", "90", "154", "195", "260A", "12" ], "assessment_years": [ "2010-11" ], "holding_summary": "Payments by Indian reseller to non-resident software owners for purchase of standardized/shrink-wrapped computer software licenses do not constitute 'royalty' under section 9(1)(vi) or DTAA Article 12; Engineering Analysis applied.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-08-06-solize-partners-india.pdf", "canonical_record_index": 53, "source_asset_references": [ "hc-kar-2026-08-06-solize-partners-india" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1uOsBARQ_z6NrC5tSsJn6XrdLTzjq0E_Q/view", "source_sha256": "1b0ccda00a9534059809166bc42a5f20c645737fb5c7e579437030570310b9e4", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-08-06-solize-partners-india.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-08-06-solize-partners-india.pdf?download=1" }, { "id": "hc-cal-2026-09-22-rbs-branch-interest-atm-ay2003-04", "title": "The Royal Bank of Scotland, N.V. v. Director of Income Tax (International Taxation), Kolkata", "court": "High Court at Calcutta", "decision_date": "2026-09-22", "citation": "ITA 699 of 2007 with GA 1 of 2014 (Old No. 3327 of 2014) (Cal HC, decided 22.09.2026)", "case_numbers_display": "ITA 699 of 2007 with GA 1 of 2014 (Old No. 3327 of 2014)", "category": "Judgments and reasoned final orders", "outcome": "Mixed / Partly in Favour - Questions (1), (2) & (3) answered in favour of Revenue (foreign tax rate, section 40(a)(i) disallowance on branch-to-HO interest, and taxability of HO-to-branch interest); Question (4) answered in favour of assessee (higher computer depreciation on ATMs).", "in_whose_favour": "Mixed / Partly in Favour", "sections_1961": [ "2", "22A", "2", "23A", "32", "40", "90", "195" ], "assessment_years": [ "2003-04" ], "holding_summary": "Foreign bank PE (AY 2003-04): (1) Higher foreign-company tax rate valid under Explanation to section 90 & Article 24(2); (2) Rs. 99.77 lakh interest paid by Indian PE to head office disallowed under section 40(a)(i) for non-deduction of section 195 TDS; (3) Interest received by PE from head office/branches taxable under Article 7 separate-entity fiction; (4) ATMs qualify as 'computers' eligible for higher depreciation.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-rbs-branch-interest-atm-ay2003-04.pdf", "canonical_record_index": 54, "source_asset_references": [ "hc-cal-2026-09-22-rbs-branch-interest-atm-ay2003-04" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1GQDtlgGnPdJXoRXNc692GS1fMvsUOR0q/view", "source_sha256": "dac97e5d809361a9801e43974cac6d6caed9171093058f2dd7cee9e9291bbf2a", "source_pdf_pages": 9, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-09-22-rbs-branch-interest-atm-ay2003-04.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-09-22-rbs-branch-interest-atm-ay2003-04.pdf?download=1" }, { "id": "hc-del-2026-02-16-madhu-gupta", "title": "Smt. Madhu Gupta & Ors. v. Commissioner of Income Tax (Appeals) & Anr.", "court": "High Court of Delhi", "decision_date": "2026-02-16", "citation": "W.P.(C) 2202/2026 (Del HC, decided 16.02.2026)", "case_numbers_display": "W.P.(C) 2202/2026", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Writ petition dismissed on availability of statutory appeal before ITAT, with limitation-exclusion direction if appeal filed within four weeks.", "in_whose_favour": "Revenue", "sections_1961": [ "148", "250", "253" ], "assessment_years": [ "2011-12" ], "holding_summary": "Writ petition challenging CIT(A) order under section 250 on the ground that the section 148 notice and assessment were framed against a deceased person dismissed in view of efficacious appellate remedy before ITAT.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-16-madhu-gupta.pdf", "canonical_record_index": 55, "source_asset_references": [ "hc-del-2026-02-16-madhu-gupta" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1CmcEbrZ-qKHfNnjjwVBV0WXBOjkSNpG_/view", "source_sha256": "093f3dce013de90f85607b253f68ec3fdf9852822889432a5a283487cd543b36", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-02-16-madhu-gupta.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-16-madhu-gupta.pdf?download=1" }, { "id": "hc-del-2026-03-17-oppo-mobiles-india", "title": "Pr. Commissioner of Income Tax (Central)-3, New Delhi v. Oppo Mobiles India (P) Ltd.", "court": "High Court of Delhi", "decision_date": "2026-03-17", "citation": "ITA 84/2026 (Del HC, decided 17.03.2026)", "case_numbers_display": "ITA 84/2026 (CM APPL. 6933-6935/2026)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal challenging deletion of Brand Ambassador, hoarding/neon-sign, and warranty-provision disallowances dismissed.", "in_whose_favour": "Assessee", "sections_1961": [ "37", "1", "260A" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Brand Ambassador expenses, advertisement/sales promotion outlays on hoardings and neon signs, and Provision for Warranty held deductible as revenue expenditure following Pepsico India Holdings and Rotork Controls India.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-03-17-oppo-mobiles-india.pdf", "canonical_record_index": 56, "source_asset_references": [ "hc-del-2026-03-17-oppo-mobiles-india" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1tgFozOau06UIiksLBGzTOZnoV7zh4N2V/view", "source_sha256": "81e79560742dfd0bb6776eb32a474db1059c97f8a6aec2fc73f890f2920deebe", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-03-17-oppo-mobiles-india.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-03-17-oppo-mobiles-india.pdf?download=1" }, { "id": "hc-del-2026-03-27-alcatel-lucent-france-international", "title": "Commissioner of Income Tax (International Taxation)-1, New Delhi v. Alcatel Lucent France (and connected appeals with Alcatel Lucent International)", "court": "High Court of Delhi", "decision_date": "2026-03-27", "citation": "2026:DHC:2769-DB | ITA 259/2026, 260/2026, 261/2026, 264/2026 & 265/2026 (Del HC, decided 27.03.2026)", "case_numbers_display": "ITA 259/2026 (CM APPL. 19472/2026), ITA 260/2026 (CM APPL. 19475/2026), ITA 261/2026 (CM APPL. 19493/2026), ITA 264/2026 (CM APPL. 19502/2026), ITA 265/2026 (CM APPL. 19503/2026)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue's batch of 5 appeals dismissed following Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT and assessee's own prior Delhi HC order.", "in_whose_favour": "Assessee", "sections_1961": [ "9", "1", "90", "260A", "12" ], "assessment_years": [ "2010-11", "2011-12", "2014-15", "2015-16", "2016-17" ], "holding_summary": "Supply of software embedded in telecom hardware is not taxable as 'royalty' under section 9(1)(vi) of the Act or Article 12 of the India-France DTAA.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-03-27-alcatel-lucent-france-international.pdf", "canonical_record_index": 57, "source_asset_references": [ "hc-del-2026-03-27-alcatel-lucent-france-international" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1mmnGzfulSnoQ-Z4VU1hEV2TE1agfDIvu/view", "source_sha256": "42574eb9b93a12f741420e5a8af54568d6481d9cb1af4ec980e0bbc630c42a0b", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-03-27-alcatel-lucent-france-international.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-03-27-alcatel-lucent-france-international.pdf?download=1" }, { "id": "hc-del-2026-04-01-alka-agarwal", "title": "Alka Agarwal v. Deputy Commissioner of Income Tax Central Circle 28, Delhi & Anr.", "court": "High Court of Delhi", "decision_date": "2026-04-01", "citation": "2026:DHC:2853-DB | W.P.(C) 4254/2026 & CM APPL. 20647/2026 (Del HC, decided 01.04.2026)", "case_numbers_display": "W.P.(C) 4254/2026; CM APPL. 20672/2026 and 20673/2026", "category": "Judgments and reasoned final orders", "outcome": "Matter remanded - Assessment order dated 27.02.2026 set aside; AO directed to pass a fresh order within 8 weeks after considering the reply and Union of India v. Rajeev Bansal.", "in_whose_favour": "Matter remanded", "sections_1961": [ "143", "3", "147", "148", "226" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Reassessment order under section 147 r/w section 143(3) passed on the very same date as the assessee's reply without considering it set aside for violation of natural justice.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-01-alka-agarwal.pdf", "canonical_record_index": 58, "source_asset_references": [ "hc-del-2026-04-01-alka-agarwal" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1T_jiAKLpiEpDP-_RXdN-kC4AxYvxMO_E/view", "source_sha256": "dfdda148442c40401ec1c3df7ffed68dd0cf9af4e899ad7911eb09110efb9c33", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-01-alka-agarwal.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-01-alka-agarwal.pdf?download=1" }, { "id": "hc-del-2026-04-27-escorts-ltd", "title": "Commissioner of Income Tax v. M/s Escorts Ltd.", "court": "High Court of Delhi", "decision_date": "2026-04-27", "citation": "2026:DHC:3629-DB | ITA 1427/2006 (Del HC, decided 27.04.2026)", "case_numbers_display": "ITA 1427/2006", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue's appeal under section 260A dismissed on all 5 proposed questions.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "24", "14A", "36", "1", "37", "1", "260A" ], "assessment_years": [ "1999-2000", "2006-07 (referenced)" ], "holding_summary": "Section 2(24)(iv) addition of Rs. 1,71,30,343 already taxed in AY 2006-07 cannot be re-litigated; deletions of business-expansion, interest-free loan, section 14A, and product-development disallowances upheld as pure findings of fact.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-27-escorts-ltd.pdf", "canonical_record_index": 59, "source_asset_references": [ "hc-del-2026-04-27-escorts-ltd" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1nZsYHYyazaioorgYyLLvOfP4nqGYptSD/view", "source_sha256": "05776fd34e2666988cfea9137becfa81fcd8c1428970d7b4fbcc7a9f92bdac8a", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-27-escorts-ltd.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-27-escorts-ltd.pdf?download=1" }, { "id": "hc-del-2026-09-23-travelport-international-operations", "title": "The Commissioner of Income Tax - International Taxation - 3 v. Travelport International Operations Ltd.", "court": "High Court of Delhi", "decision_date": "2026-09-23", "citation": "2026:DHC:7496-DB | ITA 212/2025, ITA 219/2025 & ITA 233/2025 (Del HC, decided 23.09.2026)", "case_numbers_display": "ITA 212/2025, ITA 219/2025 & ITA 233/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue's 3 connected appeals dismissed following CIT (Intl. Tax.) v. Travelport L.P. USA, (2023) 153 taxmann.com 176 (SC).", "in_whose_favour": "Assessee", "sections_1961": [ "5", "2", "9", "1", "90", "260A" ], "assessment_years": [ "2012-13", "2013-14", "2015-16" ], "holding_summary": "Attribution of 15% of revenue to the Indian permanent establishment of a global CRS/GDS provider upheld following Supreme Court precedent in Travelport L.P. USA where distribution fees paid in India exceeded attributed profits.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-23-travelport-international-operations.pdf", "canonical_record_index": 60, "source_asset_references": [ "hc-del-2026-09-23-travelport-international-operations" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/17JnSlBs6Gm2Yx0ed78U5aZlZAK-TJSKo/view", "source_sha256": "7020024726054d75f68e975a825637acade0865819d52dc645e9044997a0fece", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-09-23-travelport-international-operations.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-23-travelport-international-operations.pdf?download=1" }, { "id": "hc-del-2026-09-29-bal-kishan-arora", "title": "Principal Commissioner of Income Tax-10 v. Bal Kishan Arora", "court": "High Court of Delhi", "decision_date": "2026-09-29", "citation": "2026:DHC:7627-DB | ITA 124/2026, CM APPL. 10772/2026 & CM APPL. 10773/2026 (Del HC, decided 29.09.2026)", "case_numbers_display": "ITA 124/2026; CM APPL. 9589/2026 and 50835/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue's appeal dismissed following PCIT-12 v. Smt. Krishna Devi (SLP dismissed by Supreme Court).", "in_whose_favour": "Assessee", "sections_1961": [ "10", "38", "68", "260A" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Revenue appeal challenging ITAT order on long-term capital gains / penny-stock addition dismissed as squarely covered by PCIT-12 v. Smt. Krishna Devi, (2021) 126 taxmann.com 80 (Delhi).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-29-bal-kishan-arora.pdf", "canonical_record_index": 61, "source_asset_references": [ "hc-del-2026-09-29-bal-kishan-arora" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/13dW-Vqvz4CTROKsGIdo4UBojbtAxhVK9/view", "source_sha256": "a9b3937e912e1c4fefbc08d11de2c5a7eae6da39b9b8c73cf6e4abc4abb6537e", "source_pdf_pages": 1, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-09-29-bal-kishan-arora.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-29-bal-kishan-arora.pdf?download=1" }, { "id": "hc-ori-2026-01-09-reserve-bank-employees-coop-credit-society", "title": "The Reserve Bank Employees Co-operative Credit Society Limited v. Principal Chief Commissioner of Income Tax, Odisha Region & Others", "court": "High Court of Orissa", "decision_date": "2026-01-09", "citation": "2026:OHC:1214-DB | W.P.(C) No. 7708 of 2025 (Ori HC, decided 09.01.2026)", "case_numbers_display": "W.P.(C) No. 7708 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - PCCIT's rejection order dated 13.06.2024 quashed; mandamus issued to condone delay and permit filing of returns and audit reports for AYs 2018-19 to 2022-23 to claim section 80P deduction.", "in_whose_favour": "Assessee", "sections_1961": [ "80AC", "80P", "119", "2", "139", "1962", "62", "13" ], "assessment_years": [ "2018-19", "2019-20", "2020-21", "2021-22", "2022-23" ], "holding_summary": "Refusal under section 119(2)(b) to condone delay in filing returns and audit reports of a cooperative credit society for AYs 2018-19 to 2022-23 quashed where delay was caused by statutory audit pendency before the state Directorate of Cooperative Audit.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-01-09-reserve-bank-employees-coop-credit-society.pdf", "canonical_record_index": 62, "source_asset_references": [ "hc-ori-2026-01-09-reserve-bank-employees-coop-credit-society" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1rZK-5vaOazNA2fM1c-jXov_EXewQFIEN/view", "source_sha256": "906867329b295c8d306d33bd5f056fe82e4eb0fa99953b6c85f9c046dd96b3fd", "source_pdf_pages": 55, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-01-09-reserve-bank-employees-coop-credit-society.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-01-09-reserve-bank-employees-coop-credit-society.pdf?download=1" }, { "id": "hc-ori-2026-02-02-susil-nath", "title": "Sri Susil Nath v. Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, New Delhi and Another", "court": "High Court of Orissa", "decision_date": "2026-02-02", "citation": "W.P.(C) No. 154 of 2026 (Ori HC, decided 02.02.2026)", "case_numbers_display": "W.P.(C) No. 154 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Matter remanded - Assessment order dated 01.12.2025 set aside; petitioner granted 15 days to file reply and documents before the AO for fresh decision within 6 weeks.", "in_whose_favour": "Matter remanded", "sections_1961": [ "142", "1", "143", "2", "143", "3", "144B", "156" ], "assessment_years": [ "2024-25" ], "holding_summary": "Ex-parte faceless scrutiny assessment order under section 143(3) r/w section 144B on high-value motor vehicle purchases set aside where the assessee was incapacitated by severe neurological illness during the notice window.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-02-susil-nath.pdf", "canonical_record_index": 63, "source_asset_references": [ "hc-ori-2026-02-02-susil-nath" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1Xb-MZvctxlC9cMMga-5NVk8OoQciQXAq/view", "source_sha256": "a616ade3221f6978c94a1e0b62e6aea00016c7e43998f6fb02c69d8985a3c8b6", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-02-02-susil-nath.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-02-susil-nath.pdf?download=1" }, { "id": "hc-ori-2026-02-12-sgbl-india-ltd", "title": "SGBL (India) Ltd., Bhubaneswar v. Assistant Commissioner of Income Tax, Central Circle, Cuttack and Another", "court": "High Court of Orissa", "decision_date": "2026-02-12", "citation": "WP(C) Nos. 26532 and 26534 of 2025 (Ori HC, decided 12.02.2026)", "case_numbers_display": "WP(C) Nos. 26532 and 26534 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petitions disposed of with a 4-week time-bound mandate to release balance refund and full statutory interest under section 240 r/w section 244A.", "in_whose_favour": "Assessee", "sections_1961": [ "153A", "154", "240", "244A", "251", "226" ], "assessment_years": [ "2009-10", "2010-11", "2011-12", "2012-13" ], "holding_summary": "Department directed to disburse balance income-tax refunds along with statutory interest under section 240 read with section 244A up to the actual date of payment within 4 weeks following appeal-effect/rectification orders.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-12-sgbl-india-ltd.pdf", "canonical_record_index": 64, "source_asset_references": [ "hc-ori-2026-02-12-sgbl-india-ltd" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1BpjCIVZkZ-os-mTX5EKhvx3qBRcdeZcz/view", "source_sha256": "6aed70db55d54f731a09f86f57c8bf29551d0469a1cd34d29ffcfe380b3fb086", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-02-12-sgbl-india-ltd.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-12-sgbl-india-ltd.pdf?download=1" }, { "id": "hc-ori-2026-02-12-daimond-plaza-pvt-ltd", "title": "Daimond Plaza Pvt. Ltd., Bhubaneswar v. Assistant Commissioner of Income Tax, Central Circle, Cuttack and Others", "court": "High Court of Orissa", "decision_date": "2026-02-12", "citation": "W.P.(C) No. 26574 of 2025 (Ori HC, decided 12.02.2026)", "case_numbers_display": "W.P.(C) No. 26574 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition disposed of directing disbursement of determined refund with statutory interest under section 240 r/w section 244A within 2 weeks.", "in_whose_favour": "Assessee", "sections_1961": [ "153A", "154", "240", "244A", "251", "226" ], "assessment_years": [ "2010-11" ], "holding_summary": "Following rectification order under section 154 r/w section 251 giving appeal effect to CIT(A) deletion of section 153A additions for AY 2010-11, Revenue directed to disburse refund with section 240/244A interest up to payment date within 2 weeks.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-12-daimond-plaza-pvt-ltd.pdf", "canonical_record_index": 65, "source_asset_references": [ "hc-ori-2026-02-12-daimond-plaza-pvt-ltd" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1PNSkT_OY3KIy1shKsPFzG5GfpjGT60B0/view", "source_sha256": "685c5a6ff13f14ac895f2a2e9a308e2bd5c76017087f444bca451d59f4d26c05", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-02-12-daimond-plaza-pvt-ltd.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-12-daimond-plaza-pvt-ltd.pdf?download=1" }, { "id": "hc-ori-2026-02-19-baidyanath-memorial-trust", "title": "Sri Baidyanath Memorial Trust v. Income Tax Officer, Exemption Circle, Bhubaneswar and Others", "court": "High Court of Orissa", "decision_date": "2026-02-19", "citation": "W.P.(C) No. 1755 of 2026 (Ori HC, decided 19.02.2026)", "case_numbers_display": "W.P.(C) No. 1755 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee / Matter remanded - ITAT order dated 26.09.2025 and Addl./JCIT(A) order dated 17.06.2025 set aside; delay condoned and appeal restored to First Appellate Authority for merits disposal.", "in_whose_favour": "Assessee / Matter remanded", "sections_1961": [ "10", "23C", "11", "12AA", "143", "1", "249", "3" ], "assessment_years": [ "2019-20" ], "holding_summary": "Orders of ITAT Cuttack and Addl./JCIT(A) Nashik refusing to condone 822-day delay in filing first appeal against section 143(1) CPC intimation (disallowing Rs. 2,60,16,856 charitable exemption) set aside by applying Supreme Court Covid-19 limitation exclusion.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-19-baidyanath-memorial-trust.pdf", "canonical_record_index": 66, "source_asset_references": [ "hc-ori-2026-02-19-baidyanath-memorial-trust" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1kP2Ev9vOUuvN67DVQl-enozeEVoiVmSd/view", "source_sha256": "80462568f044ca21a65ca231bfe398ff9eb4d6fceed97d6ee11365d773f37aec", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-02-19-baidyanath-memorial-trust.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-19-baidyanath-memorial-trust.pdf?download=1" }, { "id": "hc-ori-2026-02-19-kendrapara-college", "title": "Kendrapara College v. Commissioner of Income Tax (Exemption) and Another", "court": "High Court of Orissa", "decision_date": "2026-02-19", "citation": "WP(C) No. 4169 of 2026 (Ori HC, decided 19.02.2026)", "case_numbers_display": "WP(C) No. 4169 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee / Matter remanded - Section 143(1) intimation dated 23.12.2024 and section 264 order dated 27.11.2025 set aside; matter remitted to CPC to reprocess return after considering assessee's clarification.", "in_whose_favour": "Assessee / Matter remanded", "sections_1961": [ "10", "23C", "143", "1", "264", "226" ], "assessment_years": [ "2023-24" ], "holding_summary": "Section 143(1) CPC intimation passed before expiry of the 30-day clarification window and CIT(E)'s section 264 rejection set aside where a government-aided college claimed section 10(23C)(iiiab) exemption in ITR-7 but inadvertently typed '0' in Part-2B(2b).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-19-kendrapara-college.pdf", "canonical_record_index": 67, "source_asset_references": [ "hc-ori-2026-02-19-kendrapara-college" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/18wHVyz0mBgf8GzUgRqnWq7fbaSK0NVHm/view", "source_sha256": "817dc46dde316a9f99134b4af3e9df042f292fab0eb6d4b71acd7c7de6c4b6d0", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-02-19-kendrapara-college.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-19-kendrapara-college.pdf?download=1" }, { "id": "hc-ori-2026-02-19-jalandhar-sharma", "title": "Jalandhar Sharma v. Income Tax Officer, Keonjhar Ward, Keonjhar & Others", "court": "High Court of Orissa", "decision_date": "2026-02-19", "citation": "W.P.(C) No. 15935 of 2024 (Ori HC, decided 19.02.2026)", "case_numbers_display": "W.P.(C) No. 15935 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Matter remanded - Assessment order dated 29.02.2024 and demand notice quashed; matter remitted to AO to pass a fresh reasoned order within 2 months after considering the replies.", "in_whose_favour": "Matter remanded", "sections_1961": [ "144B", "147", "148", "156", "226" ], "assessment_years": [ "2019-20" ], "holding_summary": "Faceless reassessment order under section 147 r/w section 144B raising Rs. 1,03,57,050 demand on alleged bogus purchases quashed where paragraph 3.5 falsely recorded that the assessee filed no reply despite uploaded replies and documents on record.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-19-jalandhar-sharma.pdf", "canonical_record_index": 68, "source_asset_references": [ "hc-ori-2026-02-19-jalandhar-sharma" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1Valn8D3fQG-s2W9jt_u1zrhuVLEo1uMk/view", "source_sha256": "4c388ec97e36e46040b0290b4e13096054c74054d80568776bcf2bdb38a71718", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-02-19-jalandhar-sharma.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-19-jalandhar-sharma.pdf?download=1" }, { "id": "hc-ori-2026-02-24-sanjay-kumar-bijay-kumar", "title": "M/s. Sanjay Kumar Bijay Kumar v. Principal Commissioner of Income Tax-I, Bhubaneswar and Others", "court": "High Court of Orissa", "decision_date": "2026-02-24", "citation": "2026:OHC:7309-DB | W.P.(C) No. 28067 of 2025 (Ori HC, decided 24.02.2026)", "case_numbers_display": "W.P.(C) No. 28067 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Section 148A(3) order dated 24.06.2025, section 148 notice dated 30.06.2025, and section 144B intimation dated 25.07.2025 quashed in full.", "in_whose_favour": "Assessee", "sections_1961": [ "139A", "144", "144B", "147", "148", "148A", "1", "148A" ], "assessment_years": [ "2019-20" ], "holding_summary": "Second reopening under section 148A(3)/148 for AY 2019-20 quashed where the partnership firm inadvertently held two PANs and the ITO had already completed reassessment under section 147 on the Inactive PAN accepting that the Rs. 4,42,47,290 Canara Bank transactions were accounted for and taxed under the Active PAN.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-24-sanjay-kumar-bijay-kumar.pdf", "canonical_record_index": 69, "source_asset_references": [ "hc-ori-2026-02-24-sanjay-kumar-bijay-kumar" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/10U7NzlRfA-LA3KulhXffQAWln73yKSB_/view", "source_sha256": "193ca051153db5cfb17ec4c58d4ae273eadbe418cba78d3c06b800f4ce38f2d1", "source_pdf_pages": 31, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-02-24-sanjay-kumar-bijay-kumar.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-02-24-sanjay-kumar-bijay-kumar.pdf?download=1" }, { "id": "hc-ori-2026-03-31-sunil-kumar-sahoo-bhagabati-cashew", "title": "Sunil Kumar Sahoo, Proprietor of M/s. Bhagabati Cashew v. Deputy Commissioner of Income Tax, Circle-1(2), Bhubaneswar and Others", "court": "High Court of Orissa", "decision_date": "2026-03-31", "citation": "2026:OHC:12031-DB | W.P.(C) No. 23165 of 2025 (Ori HC, decided 31.03.2026)", "case_numbers_display": "W.P.(C) No. 23165 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Matter remanded / Partly in favour of Assessee - Ex-parte reassessment order dated 14.11.2017 under section 147/144 and demand notice set aside for non-service of section 148 notice, but proceedings restored to stage of serving section 148 notice dated 29.03.2017.", "in_whose_favour": "Matter remanded / Partly in favour of Assessee", "sections_1961": [ "142", "1", "144", "147", "148", "149", "156", "282" ], "assessment_years": [ "2012-13" ], "holding_summary": "Distinction between 'issuance' of section 148 notice under section 149 and valid 'service' under section 282 as condition precedent to passing a section 147/144 reassessment order; unserved section 148 notice issued within limitation held a curable procedural defect warranting remand rather than void ab initio quashing.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-03-31-sunil-kumar-sahoo-bhagabati-cashew.pdf", "canonical_record_index": 70, "source_asset_references": [ "hc-ori-2026-03-31-sunil-kumar-sahoo-bhagabati-cashew" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1wTW9MDnYJ9ztKkX9z9pNqVgBRHn6qXXr/view", "source_sha256": "01ac226763321fb9da83236f4e3361b7759e177c0b8351c907adde86f1c3a01a", "source_pdf_pages": 85, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-03-31-sunil-kumar-sahoo-bhagabati-cashew.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-03-31-sunil-kumar-sahoo-bhagabati-cashew.pdf?download=1" }, { "id": "hc-ori-2026-05-18-orissa-stevedores-ltd", "title": "M/s. Orissa Stevedores Ltd. v. Deputy Commissioner of Income Tax, Circle 1(1), Cuttack & Others", "court": "High Court of Orissa", "decision_date": "2026-05-18", "citation": "W.P.(C) No. 7225 of 2026 (Ori HC, decided 18.05.2026)", "case_numbers_display": "W.P.(C) No. 7225 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition disposed of after recording manual appeal-effect order dated 04.05.2026 computing net refundable amount at Rs. 4,97,13,903 and directing expeditious release.", "in_whose_favour": "Assessee", "sections_1961": [ "143", "3", "154", "240", "244A", "250", "226" ], "assessment_years": [ "2009-10" ], "holding_summary": "Short-computation of refund in initial section 250 appeal-effect order rectified during writ pendency by manual order recomputing net refund at Rs. 4,97,13,903 and escalating ITBA Helpdesk Ticket for CPC TDS-fetching error.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-05-18-orissa-stevedores-ltd.pdf", "canonical_record_index": 71, "source_asset_references": [ "hc-ori-2026-05-18-orissa-stevedores-ltd" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1uAXvFLJZ6kSndPnf7wcrY3nW39slflD5/view", "source_sha256": "ff43cfa0333dd1bb298a61074e2a4a9871ba57a4c50bfcb1b5c5ddcaf45e3d93", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ori-2026-05-18-orissa-stevedores-ltd.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ori-2026-05-18-orissa-stevedores-ltd.pdf?download=1" }, { "id": "hc-chg-2026-09-24-jindal-power-ltd", "title": "The Joint Commissioner of Income Tax Range-1, Bilaspur (C.G.) v. M/s Jindal Power Limited, Raigarh (C.G.)", "court": "High Court of Chhattisgarh", "decision_date": "2026-09-24", "citation": "2026:CGHC:41477-DB | TAXC No. 15 of 2025 (Chg HC, decided 24.09.2026)", "case_numbers_display": "TAXC No. 15 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue's appeal dismissed; ITAT Raipur order quashing reassessment order dated 13.02.2015 affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "14A", "32", "1", "115JB", "142", "1", "143", "3" ], "assessment_years": [ "2009-10" ], "holding_summary": "Reopening under section 147 for AY 2009-10 on four issues (100% depreciation on dam, section 14A disallowance, section 32(1)(iia) additional depreciation of Rs. 377.81 crore on power generation, and Rs. 3.47 crore pre-production interest) quashed as a mere change of opinion where specific queries were raised under section 142(1) and answered during original scrutiny.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-09-24-jindal-power-ltd.pdf", "canonical_record_index": 72, "source_asset_references": [ "hc-chg-2026-09-24-jindal-power-ltd" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1Pu1WIBF6XupZT6sotZae8S31IUWt1BID/view", "source_sha256": "f12bc96ab984ea0d3d186ecba47f22f41ae00bed2ae8b95c878ac54a22cc6b97", "source_pdf_pages": 26, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-chg-2026-09-24-jindal-power-ltd.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-09-24-jindal-power-ltd.pdf?download=1" }, { "id": "hc-chg-2026-04-16-maa-harsiddhi-infra-developers", "title": "Maa Harsiddhi Infra Developers Private Limited v. The Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.)", "court": "High Court of Chhattisgarh", "decision_date": "2026-04-16", "citation": "2026:CGHC:17458-DB | TAXC No. 152 of 2025 (Chg HC, decided 16.04.2026)", "case_numbers_display": "TAXC No. 152 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Intimation dated 27.02.2020 under section 143(1)(a), CIT(A) order dated 28.11.2022, and ITAT order dated 19.12.2024 set aside; liberty reserved to Revenue to proceed in accordance with law.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "24", "36", "1", "43B", "139", "1", "143" ], "assessment_years": [ "2019-20" ], "holding_summary": "Prima facie disallowance of Rs. 32,77,451 under section 143(1)(a) on 27.02.2020 for delayed deposit of employees' PF/ESI contributions under section 36(1)(va) set aside because prior to Checkmate Services (12.10.2022) the issue was highly debatable and outside the summary adjustment scope of section 143(1)(a).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-04-16-maa-harsiddhi-infra-developers.pdf", "canonical_record_index": 73, "source_asset_references": [ "hc-chg-2026-04-16-maa-harsiddhi-infra-developers" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1nVbN73T_JY-66Yl68pM-iPDckuBTi2x3/view", "source_sha256": "091739902f47a2aa43f0cda1d863c5137642d486ddd9c8d52b3ec5e425459356", "source_pdf_pages": 15, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-chg-2026-04-16-maa-harsiddhi-infra-developers.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-04-16-maa-harsiddhi-infra-developers.pdf?download=1" }, { "id": "hc-chg-2026-04-16-varsha-construction", "title": "M/s Varsha Construction, Raipur v. Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.)", "court": "High Court of Chhattisgarh", "decision_date": "2026-04-16", "citation": "2026:CGHC:17457-DB | TAXC No. 133 of 2025 (Chg HC, decided 16.04.2026)", "case_numbers_display": "TAXC No. 133 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Section 143(1)(a) intimation dated 03.01.2021, CIT(A) order dated 10.11.2022, and ITAT order dated 22.01.2025 set aside; liberty reserved to Revenue to proceed in accordance with law.", "in_whose_favour": "Assessee", "sections_1961": [ "2", "24", "36", "1", "43B", "139", "1", "143" ], "assessment_years": [ "2019-20" ], "holding_summary": "Summary disallowance of Rs. 4,64,728 under section 143(1)(a) on 03.01.2021 for delayed deposit of employees' PF/ESI contributions under section 36(1)(va) set aside as outside the scope of prima facie adjustments prior to Checkmate Services (12.10.2022).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-04-16-varsha-construction.pdf", "canonical_record_index": 74, "source_asset_references": [ "hc-chg-2026-04-16-varsha-construction" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1kpgWiF0jnBUFPLQyqJaoGwRgWXtfbKKY/view", "source_sha256": "fa7550d9bba3d2c5444281ee3628bf3d32a876abf25f10d304529c2305cfddb3", "source_pdf_pages": 14, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-chg-2026-04-16-varsha-construction.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-04-16-varsha-construction.pdf?download=1" }, { "id": "hc-chg-2026-02-12-sharda-jain-batch-tola-ay2015-16", "title": "Sharda Jain (Prop. Jai Bhawani Enterprises) v. Principal Commissioner of Income Tax-1, Raipur & Ors. (and 13 connected writ petitions)", "court": "High Court of Chhattisgarh", "decision_date": "2026-02-12", "citation": "2026:CGHC:7796 | WPT No. 57 of 2023 & 13 connected WPTs (Chg HC, decided 12.02.2026)", "case_numbers_display": "WPT Nos. 57, 62, 72, 106, 110, 111, 117, 118, 121, 123, 147, 152 & 157 of 2023 and WPT No. 24 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All orders under section 148A(d) and notices under section 148 for AY 2015-16 across 14 writ petitions quashed.", "in_whose_favour": "Assessee", "sections_1961": [ "148", "148A", "149", "2020" ], "assessment_years": [ "2015-16" ], "holding_summary": "Batch of 14 writ petitions challenging section 148A(d) orders and section 148 notices for AY 2015-16 issued on or after 01.04.2021 allowed and notices quashed following Union of India v. Rajeev Bansal (para 19(f)) and Deepak Steel & Power Ltd. v. CBDT.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-02-12-sharda-jain-batch-tola-ay2015-16.pdf", "canonical_record_index": 75, "source_asset_references": [ "hc-chg-2026-02-12-sharda-jain-batch-tola-ay2015-16" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1kPOoThuz4H6hWc4C_H9uRaPI3CCLEs0v/view", "source_sha256": "e0e17294c4cdaf37c8730138710419d87681f6eb36d08264bdaa47cbf7e18ca4", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-chg-2026-02-12-sharda-jain-batch-tola-ay2015-16.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-chg-2026-02-12-sharda-jain-batch-tola-ay2015-16.pdf?download=1" }, { "id": "hc-tel-2026-02-05-gh-reddy-and-associates", "title": "M/s. G.H. Reddy and Associates (Construction) Pvt. Ltd., Hyderabad v. The Income Tax Officer, Ward 2(2), Hyderabad", "court": "High Court for the State of Telangana", "decision_date": "2026-02-05", "citation": "ITTA No. 464 of 2012 (Telangana HC, decided 05.02.2026 / 06.02.2026)", "case_numbers_display": "ITTA No. 464 of 2012", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Assessee's appeal allowed; ITAT order dated 11.04.2012 set aside and assessment order dated 31.12.2008 quashed with direction to await final determination of arbitral dispute.", "in_whose_favour": "Assessee", "sections_1961": [ "4", "5", "145", "260A" ], "assessment_years": [ "2006-07" ], "holding_summary": "Interim deposit of Rs. 3 crore received by an engineering contractor pursuant to an interim stay order of the Karnataka High Court in a pending arbitration appeal does not crystallize into taxable income in the year of receipt until final resolution of the dispute.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-02-05-gh-reddy-and-associates.pdf", "canonical_record_index": 76, "source_asset_references": [ "hc-tel-2026-02-05-gh-reddy-and-associates" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1Q8eqoX5a3dp53HomyM1FUNp9KnzzbDAP/view", "source_sha256": "df5a302bd0977ec2b703c2695f1c2a1ab1713485f5b11366a8bd210a3340722a", "source_pdf_pages": 11, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-tel-2026-02-05-gh-reddy-and-associates.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-02-05-gh-reddy-and-associates.pdf?download=1" }, { "id": "hc-tel-2026-02-12-vodithala-education-society", "title": "Vodithala Education Society, Hyderabad v. The Director of Income Tax (Exemptions), Hyderabad", "court": "High Court for the State of Telangana", "decision_date": "2026-02-12", "citation": "ITTA Nos. 152 of 2008 and 337 of 2011 (Telangana HC, decided 12.02.2026)", "case_numbers_display": "ITTA Nos. 152 of 2008 and 337 of 2011", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Assessee's appeals for AYs 2003-04 and 2004-05 dismissed; concurrent findings of AO, CIT(A), and ITAT denying exemption under sections 11 and 10(23C) affirmed.", "in_whose_favour": "Revenue", "sections_1961": [ "2", "15", "10", "23C", "11", "13", "1", "133A" ], "assessment_years": [ "2003-04", "2004-05" ], "holding_summary": "Denial of charitable/educational exemption under sections 11 and 10(23C)(vi) upheld for AYs 2003-04 and 2004-05 where survey under section 133A at engineering college unearthed unaccounted management-quota capitation fees utilized by management in breach of section 13(1)(c).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-02-12-vodithala-education-society.pdf", "canonical_record_index": 77, "source_asset_references": [ "hc-tel-2026-02-12-vodithala-education-society" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1pi8F2PVCn9XT1ss8834T6CA8MKDN459a/view", "source_sha256": "29199dfbbdf092b36acf0bd7785a5cff77418ef556f9be743e8de5b10dd437da", "source_pdf_pages": 16, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-tel-2026-02-12-vodithala-education-society.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-02-12-vodithala-education-society.pdf?download=1" }, { "id": "hc-tel-2026-01-30-sanghi-textiles-limited", "title": "The Commissioner of Income Tax-III, Hyderabad v. M/s. Sanghi Textiles Limited, Hyderabad", "court": "High Court for the State of Telangana", "decision_date": "2026-01-30", "citation": "ITTA No. 551 of 2010 (Telangana HC, decided 30.01.2026)", "case_numbers_display": "ITTA No. 551 of 2010", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Revenue's appeal allowed; orders of ITAT dated 19.06.2009 and CIT(A) dated 19.03.2001 set aside and assessment order dated 29.03.2000 restored.", "in_whose_favour": "Revenue", "sections_1961": [ "4", "28", "37", "1", "260A" ], "assessment_years": [ "1996-97", "1997-98" ], "holding_summary": "Applying the 'purpose test' in Sahney Steel and Ponni Sugars, Rs. 4.60 crore received from the Government of Assam under an MoU to take over and run a sick paper mill held taxable as a revenue receipt where the assessee produced no evidence of utilization for capital assets, expansion, or loan repayment.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-01-30-sanghi-textiles-limited.pdf", "canonical_record_index": 78, "source_asset_references": [ "hc-tel-2026-01-30-sanghi-textiles-limited" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/16gL52YN3bvxUbZkyAsekhsv0JhWJ2HTk/view", "source_sha256": "6ac9712be47ce06d2a14db33b4bba14a2861be59a5f3518a10559ee6b1339266", "source_pdf_pages": 13, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-tel-2026-01-30-sanghi-textiles-limited.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-01-30-sanghi-textiles-limited.pdf?download=1" }, { "id": "hc-raj-2026-08-19-arun-nagar", "title": "Deputy Commissioner of Income Tax, (International Taxation), Jaipur v. Shri Arun Nagar, Udaipur", "court": "High Court of Judicature for Rajasthan", "decision_date": "2026-08-19", "citation": "2026:RJ-JP:33273-DB | D.B. Civil Restoration Application No. 444/2025 in D.B. ITA No. 01/2024 (Raj HC Jaipur Bench, decided 19.08.2026)", "case_numbers_display": "D.B. Civil Restoration Application No. 444/2025 in D.B. Income Tax Appeal No. 01/2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Restoration application allowed for procedural regularity, and main appeal D.B. ITA No. 01/2024 dismissed due to low monetary limit prescribed by CBDT.", "in_whose_favour": "Assessee", "sections_1961": [ "260A", "268A", "1963", "5" ], "assessment_years": [ "2012-13" ], "holding_summary": "Revenue's restoration application allowed after condoning 531-day delay to recall peremptory defect-dismissal order, and restored appeal D.B. ITA No. 01/2024 simultaneously dismissed on low monetary tax effect under CBDT norms.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-08-19-arun-nagar.pdf", "canonical_record_index": 79, "source_asset_references": [ "hc-raj-2026-08-19-arun-nagar" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/103upopwT_q1Z6uwWeBcYtHoruJUWFDNK/view", "source_sha256": "b436b24eb7a0c872f029925ee025a145666755f2b7c18ea9a183b21bbde934fe", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-raj-2026-08-19-arun-nagar.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-08-19-arun-nagar.pdf?download=1" }, { "id": "hc-all-2026-04-08-medharaj-techno-concept", "title": "Principal Commissioner of Income Tax-I, Lucknow v. Medharaj Techno Concept Pvt. Ltd.", "court": "High Court of Judicature at Allahabad", "decision_date": "2026-04-08", "citation": "A.F.R. | Income Tax Appeal No. 4 of 2026 (All HC Lucknow Bench, decided 08.04.2026)", "case_numbers_display": "Income Tax Appeal No. 4 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue's appeal under section 260A dismissed; ITAT Lucknow order dated 22.08.2025 affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "145", "3", "260A" ], "assessment_years": [ "2017-18" ], "holding_summary": "Deletion of section 68 addition on demonetisation-period bank cash deposits upheld where the assessee's audited books established availability of cash in hand, no defect was pointed out in the books, and the AO produced no evidence that the cash in hand was utilized elsewhere.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-all-2026-04-08-medharaj-techno-concept.pdf", "canonical_record_index": 80, "source_asset_references": [ "hc-all-2026-04-08-medharaj-techno-concept" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1GDmn5Zdxgg8ZecZPq9-DdpRcYbb6nObv/view", "source_sha256": "90ab93cf6cadf394d02d1f21e14a90657f8baae6d1b5a9dc6b48623d2dc94d3c", "source_pdf_pages": 9, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-all-2026-04-08-medharaj-techno-concept.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-all-2026-04-08-medharaj-techno-concept.pdf?download=1" }, { "id": "hc-all-2026-02-16-tabish-mansoor", "title": "Tabish Mansoor v. Union of India through Deputy Commissioner of Income Tax, Lucknow", "court": "High Court of Judicature at Allahabad", "decision_date": "2026-02-16", "citation": "Application u/s 482 No. 1246 of 2026 (All HC Lucknow Bench, decided 16.02.2026)", "case_numbers_display": "Application u/s 482 No. 1246 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Competent authority directed to decide compounding application within 4 weeks; criminal proceedings and NBW/section 82 CrPC processes in Complaint Case No. 540/2016 stayed.", "in_whose_favour": "Assessee", "sections_1961": [ "271", "1", "276CC", "279", "2", "1973", "2023", "482" ], "assessment_years": [ "2011-12" ], "holding_summary": "Criminal prosecution under section 276CC (where non-bailable warrants and section 82 CrPC proclamation were issued despite ITAT consent remand of the underlying AY 2011-12 quantum appeal to CIT(A)) stayed for 5 weeks to decide compounding application under section 279(2) following Vinubhai Mohanlal Dobaria v. CCIT (2025 INSC 155).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-all-2026-02-16-tabish-mansoor.pdf", "canonical_record_index": 81, "source_asset_references": [ "hc-all-2026-02-16-tabish-mansoor" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1iblW8mvSVZkVvY5QiCc7rv3ftRMUYxBA/view", "source_sha256": "83dfa3602a786a316d0ae67c043c1e61e8102bf14aa149294c698f8955cc4c23", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-all-2026-02-16-tabish-mansoor.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-all-2026-02-16-tabish-mansoor.pdf?download=1" }, { "id": "hc-pnh-2026-08-07-ucweb-mobile-private-ltd", "title": "UCWeb Mobile Private Ltd. v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi and others", "court": "High Court of Punjab and Haryana", "decision_date": "2026-08-07", "citation": "CWP No. 4329 of 2024 (P&H HC, decided 07.08.2026)", "case_numbers_display": "Civil Writ Petition No. 4329 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee / Matter remanded - Final assessment order, demand notice under section 156, and penalty notice under section 274/270A all dated 15.12.2023 set aside; matter restored to section 144C(13) stage to pass fresh final order conforming to DRP directions dated 27.08.2024 and revised TPO order dated 17.09.2024.", "in_whose_favour": "Assessee / Matter remanded", "sections_1961": [ "92CA", "3", "143", "3", "144B", "144C", "1", "144C" ], "assessment_years": [ "2021-22" ], "holding_summary": "Final assessment order passed under section 144C(3) because the eligible assessee inadvertently failed to intimate the AO of timely filed DRP objections set aside where the DRP subsequently issued directions under section 144C(5) and the TPO revised the transfer-pricing order.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-08-07-ucweb-mobile-private-ltd.pdf", "canonical_record_index": 82, "source_asset_references": [ "hc-pnh-2026-08-07-ucweb-mobile-private-ltd" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1uKeVZJ6NiLPpOhcJeL6bVNE8majXibN3/view", "source_sha256": "727abec7944cb5849282da01603f8d8d35d126c958899507efc1f555d2d3e9d2", "source_pdf_pages": 14, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-pnh-2026-08-07-ucweb-mobile-private-ltd.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-08-07-ucweb-mobile-private-ltd.pdf?download=1" }, { "id": "hc-pnh-2026-02-18-society-for-study-of-liver-diseases", "title": "Commissioner of Income Tax (Exemptions) v. M/s Society for the Study of Liver Diseases", "court": "High Court of Punjab and Haryana", "decision_date": "2026-02-18", "citation": "ITA-5-2020 (O&M) (P&H HC, decided 18.02.2026)", "case_numbers_display": "ITA-5-2020 (O&M)", "category": "Judgments and reasoned final orders", "outcome": "Matter remanded - Both ITAT order dated 08.04.2019 and CIT(E) order dated 26.08.2016 set aside; matter remitted to CIT(E) to decide section 12A registration within 3 months after considering additional evidence.", "in_whose_favour": "Matter remanded", "sections_1961": [ "2", "15", "12A", "12AA", "260A" ], "assessment_years": [ "2014-15 (FY)", "2015-16 (FY)" ], "holding_summary": "ITAT order directing grant of section 12A registration solely on unpleaded and unsubstantiated oral submissions regarding a prison hepatitis-C project (ECHO project) set aside, and matter remitted to CIT(E) to decide section 12A registration afresh after allowing parties to lead evidence.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-02-18-society-for-study-of-liver-diseases.pdf", "canonical_record_index": 83, "source_asset_references": [ "hc-pnh-2026-02-18-society-for-study-of-liver-diseases" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1MAwqitwbbAr-vIdl1EpsHnWQEMj8W4gx/view", "source_sha256": "7dfc4d4756a06399c4c6fab20fa937ab296fc37eebe02b693587a77b574f634f", "source_pdf_pages": 9, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-pnh-2026-02-18-society-for-study-of-liver-diseases.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-02-18-society-for-study-of-liver-diseases.pdf?download=1" }, { "id": "hc-jnk-2026-03-11-ajay-food-products", "title": "Ajay Food Products v. Income Tax Officer and others", "court": "High Court of Jammu & Kashmir and Ladakh", "decision_date": "2026-03-11", "citation": "ITA No. 16/2007 (J&K and Ladakh HC at Jammu, decided 11.03.2026)", "case_numbers_display": "ITA No. 16/2007", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Assessee's appeal dismissed; ITAT Amritsar Bench order dated 20.07.2007 affirming Rs. 7,00,000 addition upheld.", "in_whose_favour": "Revenue", "sections_1961": [ "69", "69B", "143", "3", "145", "260A" ], "assessment_years": [ "2001-02 (FY 2000-01 stock statement dated 25.09.2000)" ], "holding_summary": "Addition of Rs. 7,00,000 for unexplained excess stock upheld where the hypothecation statement submitted to State Bank of India on 25.09.2000 specified both exact quantities and values of Soya DOC and Soya Nuggets (exceeding book stock by ~39,500 kgs and ~5,500 kgs) and carried a signed certification of truth and conformity with permanent books.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jnk-2026-03-11-ajay-food-products.pdf", "canonical_record_index": 84, "source_asset_references": [ "hc-jnk-2026-03-11-ajay-food-products" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1I_o2KrgJhqh9gF-O4kLE4mDWcewDvhog/view", "source_sha256": "fa73e99c6b812723e25ab53b644febe16c7121662f79126e7e08f6db4710df22", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-jnk-2026-03-11-ajay-food-products.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jnk-2026-03-11-ajay-food-products.pdf?download=1" }, { "id": "hc-jnk-2026-04-02-rajesh-kumar-gupta", "title": "Rajesh Kumar Gupta v. Income Tax Officer, Ward 2(2), Jammu", "court": "High Court of Jammu & Kashmir and Ladakh", "decision_date": "2026-04-02", "citation": "ITA 20/2014 (J&K and Ladakh HC at Jammu, decided 02.04.2026)", "case_numbers_display": "ITA 20/2014", "category": "Judgments and reasoned final orders", "outcome": "Assessee / Matter remanded - ITAT order dated 30.01.2014 and CIT(A) order dated 15.01.2013 set aside to the extent of the assessee's appeal; remitted to ITO to pass fresh order in accordance with CBDT Circular No. 37/2016.", "in_whose_favour": "Assessee / Matter remanded", "sections_1961": [ "32", "40", "40A", "3", "43B", "260A", "37", "2016" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Following CBDT Circular No. 37/2016 dated 02.11.2016 (accepting that disallowances under sections 32, 40(a)(ia), 40A(3), and 43B enhance eligible business profits qualify for Chapter VI-A deduction), orders of ITAT Amritsar and CIT(A) Jammu set aside and matter remitted to AO.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jnk-2026-04-02-rajesh-kumar-gupta.pdf", "canonical_record_index": 85, "source_asset_references": [ "hc-jnk-2026-04-02-rajesh-kumar-gupta" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1gkwrUmoHc6kX34awkIuJCDHOUM8JR35e/view", "source_sha256": "f534969a01df08aebde8063458e5cd06f3aaf261dfcb9ede26382588aa9a2f20", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-jnk-2026-04-02-rajesh-kumar-gupta.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jnk-2026-04-02-rajesh-kumar-gupta.pdf?download=1" }, { "id": "hc-jhr-2026-01-29-bhanu-pratap-shahi", "title": "Bhanu Pratap Shahi (also spelled Bhanu Pratap Sahi) v. Union of India through Chief Commissioner of Income Tax, Ranchi & Ors.", "court": "High Court of Jharkhand", "decision_date": "2026-01-29", "citation": "2026:JHHC:2297-DB | W.P.(T) Nos. 185, 245, 257 and 610 of 2026 (Jhr HC, decided 29.01.2026)", "case_numbers_display": "W.P.(T) No. 185 of 2026 with W.P.(T) Nos. 245, 257 and 610 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Procedural disposal - Four writ petitions disposed of as withdrawn with liberty to institute statutory appeals under section 260A within 30 days; respondents agreed appeals may be heard on merits without raising limitation.", "in_whose_favour": "Procedural disposal", "sections_1961": [ "260A", "226" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Batch of four writ petitions challenging orders of ITAT Ranchi permitted to be withdrawn with liberty to file statutory appeals under section 260A within 30 days and direction to Registry to return certified copies.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jhr-2026-01-29-bhanu-pratap-shahi.pdf", "canonical_record_index": 86, "source_asset_references": [ "hc-jhr-2026-01-29-bhanu-pratap-shahi" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1fByxd6NnrFQ1-7tEZlonn1CvG85hHzUN/view", "source_sha256": "0ab29c6cd624efe7334d4ffb5eb3d449993fa227c92718920e31b492fbf18e65", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-jhr-2026-01-29-bhanu-pratap-shahi.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jhr-2026-01-29-bhanu-pratap-shahi.pdf?download=1" }, { "id": "hc-jhr-2026-03-09-vaishnavi-agro", "title": "M/s. Vaishnavi Agro, Deoghar v. Income Tax Officer, Ward-III(I), Deoghar", "court": "High Court of Jharkhand", "decision_date": "2026-03-09", "citation": "2026:JHHC:6147-DB | Tax Appeal No. 11 of 2016 (Jhr HC, decided 09.03.2026)", "case_numbers_display": "Tax Appeal No. 11 of 2016", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Assessee's appeal under section 260A dismissed at admission stage as raising pure questions of fact with no perversity.", "in_whose_favour": "Revenue", "sections_1961": [ "68", "133", "6", "143", "3", "260A" ], "assessment_years": [ "2004-05", "2005-06 (referenced)" ], "holding_summary": "Concurrent addition of Rs. 11,04,165 for bogus sales upheld where two alleged customers denied any transactions in writing and two others were returned unserved as 'not known / no trace', ledger entries were mostly in cash, and the assessee neither produced its own alleged customers nor proved having requested cross-examination.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jhr-2026-03-09-vaishnavi-agro.pdf", "canonical_record_index": 87, "source_asset_references": [ "hc-jhr-2026-03-09-vaishnavi-agro" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/12KUTKuIC05zk1_VC6ucHg2PuBtihV2Fx/view", "source_sha256": "465f77dfe527c931619bdf8b59290af058731493800640883b15d25266a5ff92", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-jhr-2026-03-09-vaishnavi-agro.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-jhr-2026-03-09-vaishnavi-agro.pdf?download=1" }, { "id": "hc-guj-2026-09-03-slimtile-private-limited", "title": "Slimtile Private Limited v. Assistant Commissioner of Income Tax & Anr.", "court": "High Court of Gujarat", "decision_date": "2026-09-03", "citation": "R/Special Civil Application No. 13575 of 2023 (Guj HC, decided 03.09.2026)", "case_numbers_display": "R/Special Civil Application No. 13575 of 2023", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Reference order dated 24.06.2023 under section 142A quashed and writ petition allowed.", "in_whose_favour": "Assessee", "sections_1961": [ "32", "127", "132", "142", "1", "142A", "143", "2" ], "assessment_years": [ "2021-22" ], "holding_summary": "Reference made to the District Valuation Officer under section 142A on 24.06.2023 — one day before the assessment for AY 2021-22 became time-barred on 25.06.2023 — quashed as a colourable exercise of power designed solely to invoke Explanation 1(v) to section 153 to artificially extend limitation.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-guj-2026-09-03-slimtile-private-limited.pdf", "canonical_record_index": 88, "source_asset_references": [ "hc-guj-2026-09-03-slimtile-private-limited" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1zVDG1sWnoAUAqhoYstLLFfD5v3iVOE5i/view", "source_sha256": "a821c8bb8e469546d8a377b1ce194453a3762f330923d08534871dcd6cfe7dd1", "source_pdf_pages": 20, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-guj-2026-09-03-slimtile-private-limited.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-guj-2026-09-03-slimtile-private-limited.pdf?download=1" }, { "id": "hc-guj-2026-06-16-gordhanbhai-devjibhai-kapadia", "title": "Gordhanbhai Devjibhai Kapadia, Proprietor of M/s Kapadia Brothers v. Income Tax Officer, Ward 1(2)(1), Rajkot", "court": "High Court of Gujarat", "decision_date": "2026-06-16", "citation": "R/Special Civil Application No. 9146 of 2023 (Guj HC, decided 16.06.2026)", "case_numbers_display": "R/Special Civil Application No. 9146 of 2023", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Section 148A(d) order dated 26.07.2022, section 148 notice dated 27.07.2022, and all consequential proceedings quashed.", "in_whose_favour": "Assessee", "sections_1961": [ "148", "148A", "148A", "149", "2020", "3", "1" ], "assessment_years": [ "2013-14" ], "holding_summary": "Order under section 148A(d) dated 26.07.2022 and reassessment notice under section 148 dated 27.07.2022 for AY 2013-14 quashed as barred by limitation under Union of India v. Rajeev Bansal where the 'surviving time' expired on 11.07.2022.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-guj-2026-06-16-gordhanbhai-devjibhai-kapadia.pdf", "canonical_record_index": 89, "source_asset_references": [ "hc-guj-2026-06-16-gordhanbhai-devjibhai-kapadia" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1R85bHN1KOtJJTJnn4d2hTTkoVoX22QEI/view", "source_sha256": "049e54889c7ee32d2ad3bf5311fa6ed16e267e59120d431ac41d09ba00b50418", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-guj-2026-06-16-gordhanbhai-devjibhai-kapadia.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-guj-2026-06-16-gordhanbhai-devjibhai-kapadia.pdf?download=1" }, { "id": "hc-guj-2026-01-07-paras-chandreshbhai-koticha-batch", "title": "Paras Chandreshbhai Koticha v. Income Tax Officer Ward-1(2)(2) (and 22 connected Special Civil Applications)", "court": "High Court of Gujarat", "decision_date": "2026-01-07", "citation": "R/Special Civil Application No. 17933 of 2018 & 22 connected SCAs (Guj HC, decided 07.01.2026)", "case_numbers_display": "R/Special Civil Application Nos. 17933, 17935, 17938 & 17939 of 2018; 18983, 18985, 18986 & 18987 of 2019; 216, 3563, 3564, 4890, 5350, 5422, 5855, 5858, 5861, 5864, 5901, 17675 & 26206 of 2022; and 16341 & 16723 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Mixed (Split outcome across 23 petitions) - 11 Group-A petitions (Navratna Group) dismissed; 12 Groups B, C & D petitions (K. Star Group, Flamingo Group, and Affluence Commodities Group) allowed and section 148 notices quashed with conditional liberty.", "in_whose_favour": "Mixed (Split outcome across 23 petitions)", "sections_1961": [ "2021", "132", "132A", "147", "148", "153A", "153B", "153C" ], "assessment_years": [ "2011-12", "2012-13", "2013-14", "2014-15 (and connected pre-2021 search years)" ], "holding_summary": "Comprehensive 44-page reportable ruling delineating the interplay between sections 153A/153C and sections 147/148 in pre-Finance Act 2021 search cases: (1) where the AO of the searched person transmits incriminating material with a satisfaction note, the AO of the 'other person' must proceed under section 153C and cannot invoke section 147/148; (2) for searched persons governed by section 153A, the AO cannot switch over to section 147/148 on search material; (3) however, where no satisfaction note was recorded by the searched person's AO and information was merely shared by the Investigation Wing, reopening under section 147/148 is valid.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-guj-2026-01-07-paras-chandreshbhai-koticha-batch.pdf", "canonical_record_index": 90, "source_asset_references": [ "hc-guj-2026-01-07-paras-chandreshbhai-koticha-batch" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/11NzmNIfv2ReqSvKeMT1QXj8_k1iiIn_P/view", "source_sha256": "f0271e2779975f8603ad43a0d071d5c7fdc342ed2d66851ee1698e3e699670fd", "source_pdf_pages": 44, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-guj-2026-01-07-paras-chandreshbhai-koticha-batch.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-guj-2026-01-07-paras-chandreshbhai-koticha-batch.pdf?download=1" }, { "id": "hc-ap-2026-09-16-satya-narayanamurthy-kaki-batch", "title": "Satya Narayanamurthy Kaki v. The National Faceless Assessment Centre, New Delhi & Ors. (and 6 connected Writ Petitions)", "court": "High Court of Andhra Pradesh", "decision_date": "2026-09-16", "citation": "W.P. Nos. 8274, 11241, 13324, 16130 & 23385 of 2024 and W.P. Nos. 185 & 3527 of 2026 (AP HC, decided 16.09.2026)", "case_numbers_display": "W.P. Nos. 8274, 11241, 13324, 16130 & 23385 of 2024 and W.P. Nos. 185 & 3527 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All 7 writ petitions allowed and impugned reassessment orders/notices for AY 2015-16 set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "147", "148", "148A", "149", "2020" ], "assessment_years": [ "2015-16" ], "holding_summary": "Batch of 7 writ petitions challenging reassessment notices and orders for AY 2015-16 initiated after 01.04.2021 allowed and impugned orders set aside following Union of India v. Rajeev Bansal (para 19(f)), Deepak Steel & Power Ltd., and ACIT v. Nehal Ashit Shah.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-09-16-satya-narayanamurthy-kaki-batch.pdf", "canonical_record_index": 91, "source_asset_references": [ "hc-ap-2026-09-16-satya-narayanamurthy-kaki-batch" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1GoUvUEVb9OX8oBiSqXNIywWCfQgvfLgW/view", "source_sha256": "9c98bf3837a1e9b712977f94fce3a4b2cea564b9b9f86042b805ab807f260ceb", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ap-2026-09-16-satya-narayanamurthy-kaki-batch.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-09-16-satya-narayanamurthy-kaki-batch.pdf?download=1" }, { "id": "hc-ap-2026-08-20-gummadi-venkateswarlu", "title": "Gummadi Venkateswarlu v. The Commissioner of Income Tax (Appeals) and Others", "court": "High Court of Andhra Pradesh", "decision_date": "2026-08-20", "citation": "W.P. No. 23706 of 2026 (AP HC, decided 20.08.2026)", "case_numbers_display": "W.P. No. 23706 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - CIT(A) directed to decide pending appeals within 4 months; all coercive recovery proceedings including demand notice dated 10.08.2026 and Rule 83 summons dated 11.08.2026 stayed until disposal of appeals.", "in_whose_favour": "Assessee", "sections_1961": [ "143", "3", "147", "220", "222", "250", "83", "226" ], "assessment_years": [ "1992-93", "1993-94", "1994-95", "1995-96" ], "holding_summary": "Recovery demand notice dated 10.08.2026 and Second Schedule Rule 83 summons dated 11.08.2026 for AYs 1992-93 to 1995-96 stayed where the assessee's first appeals against the assessment orders dated 30.03.1998 had remained pending before the CIT(A) since 1998; CIT(A) directed to dispose of the appeals within 4 months.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-08-20-gummadi-venkateswarlu.pdf", "canonical_record_index": 92, "source_asset_references": [ "hc-ap-2026-08-20-gummadi-venkateswarlu" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1s-_t2Wy2M9wac7P1quINSKhX8yZC8UnG/view", "source_sha256": "f034af3a628c9df138920185edbd3dc2d347bd2848f29b4e7472bb12d98dfe17", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ap-2026-08-20-gummadi-venkateswarlu.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-08-20-gummadi-venkateswarlu.pdf?download=1" }, { "id": "hc-ap-2026-07-02-bharat-electronics-mc-unit-employees-coop", "title": "Bharat Electronics M.C. Unit Employees Co-op. Credit Society Ltd., Machilipatnam v. The Chief Commissioner of Income Tax, Hyderabad & Ors.", "court": "High Court of Andhra Pradesh", "decision_date": "2026-07-02", "citation": "W.P. No. 19243 of 2025 (AP HC, decided 02.07.2026)", "case_numbers_display": "W.P. No. 19243 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - CCIT rejection order dated 12.02.2025 under section 119(2)(b) set aside; respondents directed to treat the return filed on 23.08.2023 for AY 2019-20 as filed within time.", "in_whose_favour": "Assessee", "sections_1961": [ "80AC", "80P", "119", "2", "139", "1", "148", "13" ], "assessment_years": [ "2019-20" ], "holding_summary": "CCIT order dated 12.02.2025 under section 119(2)(b) rejecting condonation of delay in filing AY 2019-20 return of an employees' cooperative credit society set aside and return filed on 23.08.2023 directed to be treated as filed within time to preserve section 80P deduction under CBDT Circular No. 13/2023.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-07-02-bharat-electronics-mc-unit-employees-coop.pdf", "canonical_record_index": 93, "source_asset_references": [ "hc-ap-2026-07-02-bharat-electronics-mc-unit-employees-coop" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1YQh02HNY43tM5T9vXV14aL4gb1QniWQD/view", "source_sha256": "d566a2d642b0ee54dee7881ea382e41d7410ee19021c0a9c46f2731babfad1d9", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ap-2026-07-02-bharat-electronics-mc-unit-employees-coop.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-07-02-bharat-electronics-mc-unit-employees-coop.pdf?download=1" }, { "id": "hc-ap-2026-03-06-bathina-srilakshmi", "title": "Bathina Srilakshmi v. Income Tax Officer, Ward-2, Nellore & Anr.", "court": "High Court of Andhra Pradesh", "decision_date": "2026-03-06", "citation": "I.T.T.A. No. 53 of 2025 (AP HC, decided 06.03.2026)", "case_numbers_display": "I.T.T.A. No. 53 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Assessee's appeal under section 260A dismissed; ITAT Hyderabad order dated 16.05.2025 restoring the addition of Rs. 1,82,34,150 affirmed.", "in_whose_favour": "Revenue", "sections_1961": [ "68", "69", "69A", "260A" ], "assessment_years": [ "2014-15" ], "holding_summary": "Addition of Rs. 1,82,34,150 for unexplained negative cash balance as on 26.03.2014 upheld where the assessee initially claimed before the AO to have received Rs. 1.83 crore cash gifts from unnamed 'others' via self-signed vouchers and shifted stand before the CIT(A) to claim a cash gift from her late grandmother allegedly withdrawn from a Bangalore firm that never filed a return for AY 2014-15.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-03-06-bathina-srilakshmi.pdf", "canonical_record_index": 94, "source_asset_references": [ "hc-ap-2026-03-06-bathina-srilakshmi" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1rKHOuoh2t0A_RciKnFLMe0lYFosgR-AH/view", "source_sha256": "ee0e9977bbb7515b572c1b94f8103e574eaa482ee3671276d47e7ee838c5ed20", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ap-2026-03-06-bathina-srilakshmi.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-03-06-bathina-srilakshmi.pdf?download=1" }, { "id": "hc-gau-2026-08-28-dibrugarh-lions-brahmaputra-foundation", "title": "Dibrugarh Lions Brahmaputra Foundation v. The Union of India and 6 Ors.", "court": "Gauhati High Court", "decision_date": "2026-08-28", "citation": "2026:GAU-AS:12507 | WP(C)/4222/2026 (Gau HC, decided 28.08.2026)", "case_numbers_display": "WP(C)/4222/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Authorities directed to take up pending rectification application on hard-copy submission of Form 10B and pass a speaking order under section 154(4); Rs. 57,27,614 demand directed to abide by the rectification decision.", "in_whose_favour": "Assessee", "sections_1961": [ "11", "12A", "12AA", "80G", "143", "1", "154", "2" ], "assessment_years": [ "2017-18" ], "holding_summary": "Where CPC's section 143(1) intimation raised a Rs. 57,27,614 demand for AY 2017-18 against a registered charitable eye-hospital trust for non-attachment of Form 10B and the trust's e-filed section 154 rectification application was not visible on ITBA due to a technical glitch, authorities directed to accept hard-copy Form 10B and decide rectification under section 154(4) while keeping demand in abeyance.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-08-28-dibrugarh-lions-brahmaputra-foundation.pdf", "canonical_record_index": 95, "source_asset_references": [ "hc-gau-2026-08-28-dibrugarh-lions-brahmaputra-foundation" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1xZMrLSzyX2akXLc1TWLc6lWpCU7bgr3g/view", "source_sha256": "782099426809b90a14c4e4d16b74515d33df17ec6654d2678b221eaeff64d9a6", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-gau-2026-08-28-dibrugarh-lions-brahmaputra-foundation.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-08-28-dibrugarh-lions-brahmaputra-foundation.pdf?download=1" }, { "id": "hc-gau-2026-09-02-flamingo-breweries-pvt-ltd", "title": "M/s Flamingo Breweries Pvt. Ltd. & 2 Ors. (Sanju Phangcho and Bijoy Phangcho) v. Income Tax Department", "court": "Gauhati High Court", "decision_date": "2026-09-02", "citation": "2026:GAU-AS:12880 | Crl.Pet./896/2022 with Crl.Pet./165/2022 & Crl.Pet./168/2022 (Gau HC, decided 02.09.2026)", "case_numbers_display": "Crl.Pet./896/2022, Crl.Pet./165/2022 & Crl.Pet./168/2022", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All three criminal petitions allowed; CR Case Nos. 1103C/2019, 1099C/2019, and 1100C/2019 pending before JMFC Kamrup (M), Guwahati quashed.", "in_whose_favour": "Assessee", "sections_1961": [ "142", "1", "143", "3", "144", "271", "1", "271" ], "assessment_years": [ "2016-17" ], "holding_summary": "Three criminal complaints under sections 276D and 277 (CR Case Nos. 1103C/2019, 1099C/2019, and 1100C/2019) instituted on the basis of a best-judgment assessment order dated 21.12.2018 quashed where (1) the ITAT subsequently set aside the assessment order and on remand net profit was recomputed at Rs. 11,87,032, (2) the AO impermissibly invoked the section 278E trial presumption to launch the complaint, and (3) filing two separate individual complaints against the directors without arraying the company violated section 278B and Aneeta Hada v. Godfather Travels & Tours (P) Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-09-02-flamingo-breweries-pvt-ltd.pdf", "canonical_record_index": 96, "source_asset_references": [ "hc-gau-2026-09-02-flamingo-breweries-pvt-ltd" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1l0CGwSjgtvw40TcEInRKskw8c37CCTE2/view", "source_sha256": "3e298c909d6ee66bfbd4b1efe41026b22a8b369f271629c5bc8e489b32bc19cf", "source_pdf_pages": 22, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-gau-2026-09-02-flamingo-breweries-pvt-ltd.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-09-02-flamingo-breweries-pvt-ltd.pdf?download=1" }, { "id": "hc-gau-2026-06-17-ram-narayan-sah", "title": "Principal Commissioner of Income Tax, Shillong & Anr. v. Ram Narayan Sah (in linked WP(C)/2438/2024)", "court": "Gauhati High Court", "decision_date": "2026-06-17", "citation": "I.A.(Civil)/1844/2026 in WP(C)/2438/2024 (Gau HC, decided 17.06.2026)", "case_numbers_display": "I.A.(Civil)/1844/2026 in Linked Case WP(C)/2438/2024", "category": "Judgments and reasoned final orders", "outcome": "Revenue / Matter restored - Revenue's I.A.(Civil)/1844/2026 allowed; WP(C)/2438/2024 restored to its original number on record pursuant to Supreme Court remand dated 10.04.2026.", "in_whose_favour": "Revenue / Matter restored", "sections_1961": [ "147", "148", "148A", "151A", "2022", "29", "03", "2022" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Following the Supreme Court's batch order dated 10.04.2026 in ITO v. Tej Pratap Singh (Diary No. 2196/2026) and UOI v. Ram Narayan Sah (Diary No. 34788/2025) setting aside High Court judgments on JAO vs. Faceless AO competence in view of Amending Act No. 4 of 2026, Revenue's interlocutory application allowed and WP(C)/2438/2024 restored to file for fresh consideration.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-06-17-ram-narayan-sah.pdf", "canonical_record_index": 97, "source_asset_references": [ "hc-gau-2026-06-17-ram-narayan-sah" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1vxzROXXEsnFGH3no0CmOt9h09vKduhJm/view", "source_sha256": "560c56d3e9256d010f2dbae59ab4d74022f3b9d47cbf609446df545502d7111f", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-gau-2026-06-17-ram-narayan-sah.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-06-17-ram-narayan-sah.pdf?download=1" }, { "id": "hc-hp-2026-09-01-sbs-biotech-unit-ii", "title": "Principal Commissioner of Income Tax-1 v. M/s SBS Biotech Unit-II", "court": "High Court of Himachal Pradesh", "decision_date": "2026-09-01", "citation": "2026:HHC:36928 | OMP (M) No. 501 of 2025 in ITA No. ____ of 2025 (HP HC, decided 01.09.2026)", "case_numbers_display": "OMP (M) No. 501 of 2025 in ITA No. ____ of 2025", "category": "Judgments and reasoned final orders", "outcome": "Revenue - OMP (M) No. 501 of 2025 allowed; 31-day delay in filing the section 260A appeal condoned and appeal directed to be registered and listed for admission.", "in_whose_favour": "Revenue", "sections_1961": [ "260A", "2", "260A", "2A", "1963", "5" ], "assessment_years": [ "Not specified in order text" ], "holding_summary": "Reportable 17-page judgment condoning 31-day delay by the Revenue in filing a section 260A appeal against an ITAT Chandigarh order, holding that section 260A(2A) contains no restrictive 'but not thereafter' exclusion of the Limitation Act and distinguishing Shivamma (2025 INSC 1104) and Namrata Girls High School (2026 INSC 148).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-hp-2026-09-01-sbs-biotech-unit-ii.pdf", "canonical_record_index": 98, "source_asset_references": [ "hc-hp-2026-09-01-sbs-biotech-unit-ii" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1dH_ef97EQ6kV5XU-Nwb-HvcINqOZq3l7/view", "source_sha256": "8a61e5dcbccf709e9a1fb0ab482146ea6431258bc9cf7bbaac4f94f3298c2d33", "source_pdf_pages": 17, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-hp-2026-09-01-sbs-biotech-unit-ii.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-hp-2026-09-01-sbs-biotech-unit-ii.pdf?download=1" }, { "id": "hc-hp-2026-01-09-saurabh-katoch", "title": "Saurabh Katoch v. Deputy Commissioner of Income Tax, Central Circle, Shimla & Ors.", "court": "High Court of Himachal Pradesh", "decision_date": "2026-01-09", "citation": "2026:HHC:2919 | CWP No. 1014 of 2026 (HP HC, decided 09.01.2026)", "case_numbers_display": "CWP No. 1014 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee (Interim stay & conditional disposal) - Reassessment proceedings pursuant to section 148 notice dated 19.12.2025 stayed pending final decision of the Supreme Court in SLP(C) No. 17040/2024 (ACIT v. Dr. Reddy's Laboratories Ltd.), which shall govern the case.", "in_whose_favour": "Assessee (Interim stay & conditional disposal)", "sections_1961": [ "147", "148", "151A", "226" ], "assessment_years": [ "2023-24" ], "holding_summary": "Writ petition challenging jurisdictional competence of DCIT Central Circle Shimla to issue section 148 notice dated 19.12.2025 for AY 2023-24 disposed of by directing that the matter shall be governed by the pending Supreme Court decision in ACIT v. M/s Dr. Reddy's Laboratories Ltd. (SLP(C) No. 17040/2024) and staying reassessment proceedings in the interim.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-hp-2026-01-09-saurabh-katoch.pdf", "canonical_record_index": 99, "source_asset_references": [ "hc-hp-2026-01-09-saurabh-katoch" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/10hcYIOr_ATIOKacKJq1FeWeOgnojVtaZ/view", "source_sha256": "24f262cb5bcbcb23379d191f92bf2748bb4b857f95fb355456de398ff9273448", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-hp-2026-01-09-saurabh-katoch.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-hp-2026-01-09-saurabh-katoch.pdf?download=1" }, { "id": "hc-ap-2026-01-06-kinthali-pacs", "title": "The Kinthail Primary Agricultural Co-operative Society Ltd., Visakhapatnam v. The Income Tax Officer, Ward 1, Anakapalle & Ors.", "court": "High Court of Andhra Pradesh", "decision_date": "2026-01-06", "citation": "W.P. No. 181 of 2026 (AP HC, decided 06.01.2026)", "case_numbers_display": "W.P. No. 181 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed in terms of W.P. No. 14681 of 2023 & batch dated 28.10.2025; section 148A(d) order, section 148 notice, and assessment order dated 12.03.2024 set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A", "2022", "29", "03" ], "assessment_years": [ "2018-19" ], "holding_summary": "Section 148A(d) order dated 02.04.2022, section 148 notice dated 04.04.2022, and consequential reassessment order dated 12.03.2024 for AY 2018-19 set aside as lacking jurisdiction because they were issued by the Jurisdictional Assessing Officer outside the faceless mechanism mandated by section 151A (following Smt. Parameela Pasumarthi v. DCIT, W.P. No. 14681 of 2023).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-01-06-kinthali-pacs.pdf", "canonical_record_index": 100, "source_asset_references": [ "hc-ap-2026-01-06-kinthali-pacs" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1qddmJQsACSm85ybfkJr5a4SGz_4ltBFy/view", "source_sha256": "6ec8ffd9dd6825e1729a97961d50bd3eda6f2d797e8a97925c152219a4074535", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ap-2026-01-06-kinthali-pacs.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-01-06-kinthali-pacs.pdf?download=1" }, { "id": "hc-gau-2026-02-17-banamali-das-benami-review", "title": "The Deputy Commissioner of Income Tax (BPU), Guwahati & 2 Ors. v. Banamali Das and Anr.", "court": "Gauhati High Court", "decision_date": "2026-02-17", "citation": "2026:GAU-AS:2272 | Review.Pet./9/2025 in WP(C)/4385/2022 (Gau HC, decided 17.02.2026)", "case_numbers_display": "Review.Pet./9/2025 (in WP(C)/4385/2022)", "category": "Judgments and reasoned final orders", "outcome": "Assessee / Respondent - Department's Review Petition No. 9/2025 dismissed as not maintainable.", "in_whose_favour": "Assessee / Respondent", "sections_1961": [ "1988", "7", "1908", "114", "47", "1" ], "assessment_years": [ "Not applicable (Benami Property Transactions review)" ], "holding_summary": "Department's review petition seeking recall of the High Court's common judgment dated 16.12.2022 on the basis of the Supreme Court's recall order dated 18.10.2024 in Union of India v. Ganpati Dealcom Pvt. Ltd. dismissed as not maintainable in view of the Supreme Court's subsequent orders dated 12.02.2025 and 04.11.2025.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-02-17-banamali-das-benami-review.pdf", "canonical_record_index": 101, "source_asset_references": [ "hc-gau-2026-02-17-banamali-das-benami-review" ], "source_drive_file_id": "", "source_drive_url": "https://drive.google.com/file/d/1Y3j5F1fX9dKx9KEvYlFSxZWuEGIye-di/view", "source_sha256": "5aff8cb7d654885ad0981bdbabea365bbb89704c183191aef0dedb10a97a439a", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-gau-2026-02-17-banamali-das-benami-review.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-gau-2026-02-17-banamali-das-benami-review.pdf?download=1" }, { "id": "hc-raj-2026-01-22-jaipur-development-authority-ita-150-2017", "title": "Commissioner of Income Tax (Exemptions), Jaipur v. Jaipur Development Authority (and Connected Appeals)", "court": "High Court of Judicature for Rajasthan", "decision_date": "2026-01-22", "citation": "[2026:RJ-JP:2869-DB] | D.B. ITA No. 150/2017 & Batch", "case_numbers_display": "D.B. Income Tax Appeal Nos. 150/2017, 284/2010, 151/2017, 152/2017, 349/2017, 45/2018 & 254/2018", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeals dismissed following ACIT (Exemptions) v. Ahmedabad Urban Development Authority (2022) 449 ITR 1 (SC); Section 11 exemption and consequential benefits under Sections 11(2), 11(3), and 13(8) upheld.", "in_whose_favour": "Assessee", "sections_1961": [ "2(15)", "11", "11(2)", "11(3)", "12A", "13(8)", "260A" ], "assessment_years": [ "2007-08", "2008-09", "2009-10", "2010-11", "2011-12" ], "holding_summary": "Charitable exemption under Section 11 read with Section 2(15) proviso for a statutory urban development authority on Supreme Court remand following Ahmedabad Urban Development Authority (2022) 449 ITR 1 (SC); consequential relief under Sections 11(2), 11(3), and 13(8).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-01-22-jaipur-development-authority-ita-150-2017.pdf", "canonical_record_index": 102, "source_asset_references": [ "20260122_RJHC020962072017" ], "source_drive_file_id": "1wFY4gW6CRInyZlN82i4g40_nAZU6Zh0m", "source_drive_url": "https://drive.google.com/file/d/1wFY4gW6CRInyZlN82i4g40_nAZU6Zh0m/view", "source_sha256": "c98608be840ee669996ffbbc3d35a225fd087453f3520ddea66302e4f0ebcd23", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-raj-2026-01-22-jaipur-development-authority-ita-150-2017.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-01-22-jaipur-development-authority-ita-150-2017.pdf?download=1" }, { "id": "hc-ap-2026-02-10-yadiki-pacs-wp-27631-2024", "title": "Yadiki Primary Agricultural and Credit Society & Ors. v. Chief Commissioner of Income Tax, Hyderabad & Ors.", "court": "High Court of Andhra Pradesh", "decision_date": "2026-02-10", "citation": "[2026:APHC:3529] | W.P. Nos. 27631, 27659, 27682 & 27689 of 2024", "case_numbers_display": "Writ Petition Nos. 27631, 27659, 27682 & 27689 of 2024", "category": "Procedural, interim and remand orders", "outcome": "Assessee - Section 119(2)(b) rejection orders dated 11.09.2024 and 12.09.2024 set aside; CCIT directed to condone delay in filing returns for AY 2019-20 so that Section 80P deduction claims are processed on merits.", "in_whose_favour": "Assessee", "sections_1961": [ "80AC", "80P", "119(2)(b)", "139(1)", "139(4)", "143(1)(a)" ], "assessment_years": [ "2019-20" ], "holding_summary": "Condonation of delay under Section 119(2)(b) read with CBDT Circular No. 13/2023 dated 26.07.2023 in filing returns under Section 139(1) to claim deduction under Section 80P across Section 80AC for Primary Agricultural Cooperative Credit Societies (PACS).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-02-10-yadiki-pacs-wp-27631-2024.pdf", "canonical_record_index": 103, "source_asset_references": [ "20260209_APHC010533662024" ], "source_drive_file_id": "1LELNlaPrL_cyN9_M2vm9AsspaxQIVbJq", "source_drive_url": "https://drive.google.com/file/d/1LELNlaPrL_cyN9_M2vm9AsspaxQIVbJq/view", "source_sha256": "7ec6d79c7cf3e755c30546eb066759ebecbc901c1230a7c9b716fc4d96375745", "source_pdf_pages": 11, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-ap-2026-02-10-yadiki-pacs-wp-27631-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-ap-2026-02-10-yadiki-pacs-wp-27631-2024.pdf?download=1" }, { "id": "hc-raj-2026-03-24-ashish-agarwal-ita-74-2025", "title": "Principal Commissioner of Income Tax-1, Jaipur v. Ashish Agarwal", "court": "High Court of Judicature for Rajasthan", "decision_date": "2026-03-24", "citation": "[2026:RJ-JP:12313-DB] | D.B. ITA No. 74/2025", "case_numbers_display": "D.B. Income Tax Appeal No. 74/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; reassessment notice dated 26.07.2022 quashed for want of valid sanction under Section 151(ii).", "in_whose_favour": "Assessee", "sections_1961": [ "148", "148A(d)", "151(i)", "151(ii)", "260A" ], "assessment_years": [ "See source order (reassessment notice dated 26.07.2022 beyond 3 years)" ], "holding_summary": "Invalidity of reassessment notice dated 26.07.2022 under Section 148 issued beyond three years with sanction of PCIT instead of PCCIT/CCIT under Section 151(ii) following Union of India v. Rajeev Bansal (2024) 469 ITR 46 (SC).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-03-24-ashish-agarwal-ita-74-2025.pdf", "canonical_record_index": 104, "source_asset_references": [ "20260324_RJHC020461772025" ], "source_drive_file_id": "1yyjNXKs2CeArzoH7RpGozc76V3GXlJS5", "source_drive_url": "https://drive.google.com/file/d/1yyjNXKs2CeArzoH7RpGozc76V3GXlJS5/view", "source_sha256": "1abd9462f8525b48cec533fd4b12c07d88ca888c080b4342b4ec9aaea8975855", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-raj-2026-03-24-ashish-agarwal-ita-74-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-03-24-ashish-agarwal-ita-74-2025.pdf?download=1" }, { "id": "hc-raj-2026-04-13-superb-infotech-ita-43-2019", "title": "Superb Infotech Private Limited v. Deputy Commissioner of Income Tax, Central Circle, Faridabad", "court": "High Court of Judicature for Rajasthan", "decision_date": "2026-04-13", "citation": "[2026:RJ-JP:13979-DB] | D.B. ITA No. 43/2019 (Reportable)", "case_numbers_display": "D.B. Income Tax Appeal No. 43/2019", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Assessee appeal allowed; ITAT order dated 31.10.2018, CIT(A) order dated 31.08.2016, and Section 153C/143(3) assessment order dated 26.03.2015 making addition of Rs. 18,63,34,965/- quashed.", "in_whose_favour": "Assessee", "sections_1961": [ "2(14)(iii)", "10(37)", "132", "139(1)", "143(3)", "153A", "153C", "260A" ], "assessment_years": [ "2007-08" ], "holding_summary": "Jurisdictional invalidity of Section 153C assessment for unabated AY 2007-08 without incriminating material and outside the strict six-year block prior to the date of handing over seized documents; rural agricultural land situated beyond 8 km from Gurgaon municipal limits exempt under Section 2(14)(iii).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-04-13-superb-infotech-ita-43-2019.pdf", "canonical_record_index": 105, "source_asset_references": [ "20260413_RJHC020327292019" ], "source_drive_file_id": "1SXGw3fXqfwbQlnBeZUVbORj8GjtIk2ek", "source_drive_url": "https://drive.google.com/file/d/1SXGw3fXqfwbQlnBeZUVbORj8GjtIk2ek/view", "source_sha256": "8bafc1011638e00724adee0e9298e2379810dfb09db267082db8805b8cd9629b", "source_pdf_pages": 21, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-raj-2026-04-13-superb-infotech-ita-43-2019.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-04-13-superb-infotech-ita-43-2019.pdf?download=1" }, { "id": "hc-raj-2026-05-13-motisons-buildtech-cma-58-2025", "title": "Principal Commissioner of Income Tax (Central), Rajasthan v. M/s Motisons Buildtech Pvt. Ltd.", "court": "High Court of Judicature for Rajasthan", "decision_date": "2026-05-13", "citation": "[2026:RJ-JP:20283-DB] | D.B. Civil Misc. Application No. 58/2025 in D.B. ITA No. 59/2020", "case_numbers_display": "D.B. Civil Miscellaneous Application No. 58/2025 in D.B. Income Tax Appeal No. 59/2020", "category": "Procedural, interim and remand orders", "outcome": "Revenue - Miscellaneous application allowed; withdrawal order dated 26.09.2024 recalled and D.B. Income Tax Appeal No. 59/2020 restored to its original number.", "in_whose_favour": "Revenue", "sections_1961": [ "260A", "268A" ], "assessment_years": [ "See D.B. ITA No. 59/2020" ], "holding_summary": "Recall of order permitting withdrawal of Revenue appeal under CBDT monetary-limit circular where the dispute falls within the exceptions to the circular; restoration of D.B. Income Tax Appeal No. 59/2020 to original number.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-05-13-motisons-buildtech-cma-58-2025.pdf", "canonical_record_index": 106, "source_asset_references": [ "20260513_RJHC020329772025" ], "source_drive_file_id": "1wA3bJPgwoDJNVwzLPknJlu2OGoeMWxkc", "source_drive_url": "https://drive.google.com/file/d/1wA3bJPgwoDJNVwzLPknJlu2OGoeMWxkc/view", "source_sha256": "07413a7f1a72de5492a72e1b0e052d65bc948fc11eb2c4d5e55958986af628ab", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-raj-2026-05-13-motisons-buildtech-cma-58-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-05-13-motisons-buildtech-cma-58-2025.pdf?download=1" }, { "id": "hc-cal-2026-02-04-shipra-enclave-itat-94-2025", "title": "Principal Commissioner of Income Tax-1, Kolkata v. M/s Shipra Enclave Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-02-04", "citation": "ITAT 94 of 2025 (IA No: GA/2/2025) (Calcutta HC, decided 2026-02-04)", "case_numbers_display": "ITAT 94 of 2025 (IA No: GA/2/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; concurrent findings of CIT(A) and ITAT deleting Section 68 addition of Rs. 6.22 crore affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "131", "133(6)", "143(3)", "260A" ], "assessment_years": [ "2012-13" ], "holding_summary": "Deletion of Section 68 addition of Rs. 6,22,00,000/- on share capital and share premium for AY 2012-13 where assessee produced 'cast iron documentary evidence' establishing identity, creditworthiness, and genuineness of investor companies.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-02-04-shipra-enclave-itat-94-2025.pdf", "canonical_record_index": 107, "source_asset_references": [ "20260204_WBCHCO0013912025" ], "source_drive_file_id": "1PQKtDZC0OV3lAAvFfHUmfvRFkTdMXfbt", "source_drive_url": "https://drive.google.com/file/d/1PQKtDZC0OV3lAAvFfHUmfvRFkTdMXfbt/view", "source_sha256": "e770ce3a1375e04f7ebcf16f80040def6362faf3f08d7469ad0e5dee02587997", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-02-04-shipra-enclave-itat-94-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-02-04-shipra-enclave-itat-94-2025.pdf?download=1" }, { "id": "hc-cal-2026-01-19-alert-consultants-itat-191-2025", "title": "Principal Commissioner of Income Tax, Central-2, Kolkata v. Alert Consultants and Credit Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-01-19", "citation": "ITAT/191/2025 (IA No: GA/1/2025) (Calcutta HC, decided 2026-01-19)", "case_numbers_display": "ITAT/191/2025 (IA No: GA/1/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed on low tax effect (Rs. 89,53,365/-) as outside Clause 3.1(h) of CBDT Circular No. 5/2024.", "in_whose_favour": "Assessee", "sections_1961": [ "35(1)(ii)", "260A", "268A" ], "assessment_years": [ "See ITAT order dated 19.12.2024" ], "holding_summary": "Dismissal of Revenue appeal below the Rs. 2 crore monetary threshold under CBDT Circular No. 5/2024 and Circular No. 9/2024; disallowance of weighted deduction on donation under Section 35(1)(ii) does not fall within the 'accommodation entry' exception in Clause 3.1(h).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-19-alert-consultants-itat-191-2025.pdf", "canonical_record_index": 108, "source_asset_references": [ "20260119_WBCHCO0036832025" ], "source_drive_file_id": "12JpVt4OO51cnVSLuMYa7KNlv7y3o6hOx", "source_drive_url": "https://drive.google.com/file/d/12JpVt4OO51cnVSLuMYa7KNlv7y3o6hOx/view", "source_sha256": "40af312ecfd6fbdeab7aed3761485df7247dc65d6f67a1e3657cfd5354427521", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-01-19-alert-consultants-itat-191-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-19-alert-consultants-itat-191-2025.pdf?download=1" }, { "id": "hc-cal-2026-02-04-express-tradelink-itat-95-2025", "title": "Principal Commissioner of Income Tax-2, Kolkata v. M/s Express Tradelink Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-02-04", "citation": "ITAT 95 of 2025 (IA No: GA/1/2025) (Calcutta HC, decided 2026-02-04)", "case_numbers_display": "ITAT 95 of 2025 (IA No: GA/1/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; deletion of Rs. 7,26,50,000/- addition under Section 68 for AY 2009-10 affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "131", "133(6)", "143(3)", "260A" ], "assessment_years": [ "2009-10" ], "holding_summary": "Deletion of Section 68 addition of Rs. 7,26,50,000/- on share capital and share premium for AY 2009-10; Finance Act, 2012 proviso to Section 68 ('source of source') is prospective from 01.04.2013; PCIT v. NRA Iron & Steel Pvt. Ltd. distinguished where all subscribers responded to Section 133(6) notices.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-02-04-express-tradelink-itat-95-2025.pdf", "canonical_record_index": 109, "source_asset_references": [ "20260204_WBCHCO0013922025" ], "source_drive_file_id": "1asnFjC7p9xmwWMm3RzPOWykLn-KWd-Mw", "source_drive_url": "https://drive.google.com/file/d/1asnFjC7p9xmwWMm3RzPOWykLn-KWd-Mw/view", "source_sha256": "0334af9a6a30da7f6e89a6fd16b2eeebd78aeaa3cf4cc5e7d51ecacd8d4f86cd", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-02-04-express-tradelink-itat-95-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-02-04-express-tradelink-itat-95-2025.pdf?download=1" }, { "id": "hc-cal-2026-03-11-a-p-fashion-itat-188-2025", "title": "Principal Commissioner of Income Tax, Central-2, Kolkata v. M/s A P Fashion Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-03-11", "citation": "ITAT/188/2025 (IA No: GA/2/2025) (Calcutta HC, decided 2026-03-11)", "case_numbers_display": "ITAT/188/2025 (IA No: GA/2/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order quashing Section 263 revision affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "69C", "143(3)", "147", "260A", "263" ], "assessment_years": [ "See ITAT order dated 18.11.2024" ], "holding_summary": "Quashing of revisionary order under Section 263 directing disallowance of entire purchases of Rs. 84,41,255/- of sarees from M/s Afterlink Vinimay Pvt. Ltd. where sales and gross profits were accepted by the Assessing Officer after inquiry during reassessment.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-03-11-a-p-fashion-itat-188-2025.pdf", "canonical_record_index": 110, "source_asset_references": [ "20260311_WBCHCO0035432025" ], "source_drive_file_id": "1dOzjHGnzua7vrgoLxmF0-o1SfafQ9vXA", "source_drive_url": "https://drive.google.com/file/d/1dOzjHGnzua7vrgoLxmF0-o1SfafQ9vXA/view", "source_sha256": "cfd2a3d3de8a7c0c4317002750aef71056e6e7feadf3bc6f587c2830ebc4c0e0", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-03-11-a-p-fashion-itat-188-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-03-11-a-p-fashion-itat-188-2025.pdf?download=1" }, { "id": "hc-cal-2026-01-19-umang-nemani-itat-176-2025", "title": "Principal Commissioner of Income Tax-13, Kolkata v. Umang Nemani", "court": "High Court at Calcutta", "decision_date": "2026-01-19", "citation": "ITAT/176/2025 (IA No: GA/1/2025, GA/2/2025) (Calcutta HC, decided 2026-01-19)", "case_numbers_display": "ITAT/176/2025 (IA No: GA/1/2025, GA/2/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed on low tax effect (Rs. 1,57,47,303/-) as outside Clause 3.1(h) of CBDT Circular No. 5/2024.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "143(3)", "147", "260A", "268A" ], "assessment_years": [ "See ITAT order dated 23.08.2024" ], "holding_summary": "Dismissal of Revenue appeal on low tax effect (Rs. 1,57,47,303/-) below Rs. 2 crore monetary threshold under CBDT Circular Nos. 5/2024 and 9/2024; unsecured loan from RBI-registered NBFC does not fall under Clause 3.1(h) exception.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-19-umang-nemani-itat-176-2025.pdf", "canonical_record_index": 111, "source_asset_references": [ "20260119_WBCHCO0034162025" ], "source_drive_file_id": "1ealjLGyC23w1FApP8N-tenRQuopco8A8", "source_drive_url": "https://drive.google.com/file/d/1ealjLGyC23w1FApP8N-tenRQuopco8A8/view", "source_sha256": "cb3562a4600838b33068df4459ede6853da1cd6c6f83a397109647bda859d36e", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-01-19-umang-nemani-itat-176-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-19-umang-nemani-itat-176-2025.pdf?download=1" }, { "id": "hc-cal-2026-03-11-tapan-kanti-roy-itat-224-2025", "title": "Principal Commissioner of Income Tax-5, Kolkata v. Tapan Kanti Roy", "court": "High Court at Calcutta", "decision_date": "2026-03-11", "citation": "ITAT/224/2025 (IA No: GA/2/2025) (Calcutta HC, decided 2026-03-11)", "case_numbers_display": "ITAT/224/2025 (IA No: GA/2/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order deleting Section 68 loan addition and Section 69C interest disallowance affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "69C", "131", "194A", "260A" ], "assessment_years": [ "2011-12" ], "holding_summary": "Deletion of Section 68 unsecured loan addition and Section 69C interest disallowance for AY 2011-12 where loan from M/s Lily was taken through account-payee cheques, subjected to TDS on interest, and repaid in subsequent years (FYs 2011-12 to 2013-14).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-03-11-tapan-kanti-roy-itat-224-2025.pdf", "canonical_record_index": 112, "source_asset_references": [ "20260311_WBCHCO0044152025" ], "source_drive_file_id": "1iMeYOpN_V1EbgCGPJfPjct2z4O45YC2U", "source_drive_url": "https://drive.google.com/file/d/1iMeYOpN_V1EbgCGPJfPjct2z4O45YC2U/view", "source_sha256": "62605aa33844c0319696890f435aa13c573c997b3874ce418eb77b8bb631979b", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-03-11-tapan-kanti-roy-itat-224-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-03-11-tapan-kanti-roy-itat-224-2025.pdf?download=1" }, { "id": "hc-cal-2026-04-21-apeejay-surendra-itat-242-2025", "title": "Principal Commissioner of Income Tax-1, Kolkata v. Apeejay Surendra Management Services Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-04-21", "citation": "ITAT/242/2025 (IA No: GA/1/2025) (Calcutta HC, decided 2026-04-21)", "case_numbers_display": "ITAT/242/2025 (IA No: GA/1/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; deletion of Section 2(22)(e) deemed dividend addition in the hands of a non-shareholder concern affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "2(22)(e)", "260A" ], "assessment_years": [ "2014-15" ], "holding_summary": "Deemed dividend under Section 2(22)(e) cannot be assessed in the hands of a concern that is neither a registered nor a beneficial shareholder of the lending company, following CIT v. Madhur Housing & Development Co. (2018) 93 taxmann.com 502 (SC).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-04-21-apeejay-surendra-itat-242-2025.pdf", "canonical_record_index": 113, "source_asset_references": [ "20260421_WBCHCO0047862025" ], "source_drive_file_id": "1Jc-Ipy5k-s5UQxVX88bXo3IUGrIVbgpo", "source_drive_url": "https://drive.google.com/file/d/1Jc-Ipy5k-s5UQxVX88bXo3IUGrIVbgpo/view", "source_sha256": "1b543c7311795378e52085f881a5e214cacca0b10a5b8d1eee11a4334c56c927", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-04-21-apeejay-surendra-itat-242-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-04-21-apeejay-surendra-itat-242-2025.pdf?download=1" }, { "id": "hc-cal-2026-01-28-karni-infraprojects-itat-168-2025", "title": "Principal Commissioner of Income Tax-2, Kolkata v. Karni Infraprojects Private Limited", "court": "High Court at Calcutta", "decision_date": "2026-01-28", "citation": "ITAT/168/2025 (IA No: GA/2/2025) (Calcutta HC, decided 2026-01-28)", "case_numbers_display": "ITAT/168/2025 (IA No: GA/2/2025)", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; concurrent orders of CIT(A) and ITAT deleting Section 68 addition affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "131", "133(6)", "143(3)", "260A" ], "assessment_years": [ "See ITAT order dated 19.12.2024" ], "holding_summary": "Deletion of Section 68 addition on share capital and share premium where the Assessing Officer conducted no independent inquiry to controvert the documentary evidence furnished by the assessee and the share subscribers.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-28-karni-infraprojects-itat-168-2025.pdf", "canonical_record_index": 114, "source_asset_references": [ "20260128_WBCHCO0032702025" ], "source_drive_file_id": "1Wz_wjvTL9SDpab1Op98pA9A8zEIEYQ_h", "source_drive_url": "https://drive.google.com/file/d/1Wz_wjvTL9SDpab1Op98pA9A8zEIEYQ_h/view", "source_sha256": "0de3134656ee58e837058f42f54223db62e585ef17e167d94b6342ca2b162323", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-cal-2026-01-28-karni-infraprojects-itat-168-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-cal-2026-01-28-karni-infraprojects-itat-168-2025.pdf?download=1" }, { "id": "hc-kar-2026-07-07-unisys-india-ita-55-2024", "title": "Principal Commissioner of Income Tax & Anr. v. M/s Unisys India Pvt. Ltd. c/w PCIT (Central) v. Shri H.K. Suresh", "court": "High Court of Karnataka", "decision_date": "2026-07-07", "citation": "ITA No. 55 of 2024 c/w ITA No. 216 of 2023 (Reportable, Karnataka HC, decided 2026-07-07)", "case_numbers_display": "Income Tax Appeal No. 55 of 2024 c/w Income Tax Appeal No. 216 of 2023", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Revenue appeals allowed; ITAT orders quashing the Section 263 and Section 153A orders on technical DIN grounds set aside and matters remitted to ITAT for adjudication on merits.", "in_whose_favour": "Revenue", "sections_1961": [ "119", "143(3)", "153A", "260A", "263", "292B" ], "assessment_years": [ "2017-18" ], "holding_summary": "Compliance with CBDT Circular No. 19/2019 dated 14.08.2019 (Document Identification Number / DIN mandate): generation of an electronic DIN via a separate intimation letter issued on the next day or a manual typographical error in the body of the order where the accompanying DIN intimation letter bears a valid verifiable DIN does not invalidate a Section 263 or Section 153A order.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-07-unisys-india-ita-55-2024.pdf", "canonical_record_index": 115, "source_asset_references": [ "20260707_KAHC010041072024" ], "source_drive_file_id": "1jgcZ-YChapwY6kBglLuVt54lhPEUgvd7", "source_drive_url": "https://drive.google.com/file/d/1jgcZ-YChapwY6kBglLuVt54lhPEUgvd7/view", "source_sha256": "7a4629cdf3bb4ad3f10a9b2f5e106ddea4d01cce3d1255ecbb2db106223cd0da", "source_pdf_pages": 33, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-07-unisys-india-ita-55-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-07-unisys-india-ita-55-2024.pdf?download=1" }, { "id": "hc-kar-2026-07-16-c-ramaiah-reddy-ita-365-2015", "title": "Sri C. Ramaiah Reddy v. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore", "court": "High Court of Karnataka", "decision_date": "2026-07-16", "citation": "2026:KHC:37300-DB | ITA No. 365 of 2015", "case_numbers_display": "Income Tax Appeal No. 365 of 2015", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Assessee appeal allowed; ITAT order dated 27.03.2015 set aside and Section 69B addition of Rs. 6,74,320/- for AY 2011-12 deleted.", "in_whose_favour": "Assessee", "sections_1961": [ "69B", "132", "142A", "153A", "260A" ], "assessment_years": [ "2011-12" ], "holding_summary": "Deletion of addition of Rs. 6,74,320/- under Section 69B for AY 2011-12 based solely on a District Valuation Officer (DVO) valuation report prepared pursuant to a search conducted in FY 2011-12 (AY 2012-13) without any incriminating material showing undisclosed investment in AY 2011-12.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-16-c-ramaiah-reddy-ita-365-2015.pdf", "canonical_record_index": 116, "source_asset_references": [ "20260716_KAHC010374272015" ], "source_drive_file_id": "137ANfPNV-USSF8R7PXL6cLSf52dkFTjY", "source_drive_url": "https://drive.google.com/file/d/137ANfPNV-USSF8R7PXL6cLSf52dkFTjY/view", "source_sha256": "9e8c968cb03c7c0c01f382e08db41dc8762d2b354aba201675981318e3b25627", "source_pdf_pages": 9, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-16-c-ramaiah-reddy-ita-365-2015.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-16-c-ramaiah-reddy-ita-365-2015.pdf?download=1" }, { "id": "hc-kar-2026-07-02-informatica-llc-ita-176-2022", "title": "Commissioner of Income Tax (International Taxation) & Anr. v. M/s Informatica LLC", "court": "High Court of Karnataka", "decision_date": "2026-07-02", "citation": "2026:KHC:33008-DB | ITA No. 176 of 2022", "case_numbers_display": "Income Tax Appeal No. 176 of 2022", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed following Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC) (noting dismissal of Revenue's review petition by the Supreme Court on 11.05.2026).", "in_whose_favour": "Assessee", "sections_1961": [ "9(1)(vi)", "9(1)(vii)", "90", "260A" ], "assessment_years": [ "2016-17" ], "holding_summary": "Ancillary maintenance and support services accompanying standard software licence sales are not taxable as Royalty or Fees for Technical Services (FTS) / Fees for Included Services (FIS) under Section 9(1)(vi)/(vii) or Article 12 of the India-US DTAA, following Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-02-informatica-llc-ita-176-2022.pdf", "canonical_record_index": 117, "source_asset_references": [ "20260702_KAHC010418502021" ], "source_drive_file_id": "1cBq8wkEfI-GTyGFuQGvvLjfvLorNh30o", "source_drive_url": "https://drive.google.com/file/d/1cBq8wkEfI-GTyGFuQGvvLjfvLorNh30o/view", "source_sha256": "ef6a9f7fd0977c092bce059144c968dfc7d25635d90f03bc953a78c74c2c4621", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-02-informatica-llc-ita-176-2022.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-02-informatica-llc-ita-176-2022.pdf?download=1" }, { "id": "hc-kar-2026-06-18-kudlur-ramaswamy-sathyanarayana-ita-54-2025", "title": "Sri Kudlur Ramaswamy Sathyanarayana v. Assistant Commissioner of Income Tax, Central Circle, Mysuru", "court": "High Court of Karnataka", "decision_date": "2026-06-18", "citation": "ITA No. 54 of 2025 (CAV Judgment, Karnataka HC, decided 2026-06-18)", "case_numbers_display": "Income Tax Appeal No. 54 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Assessee appeal dismissed; Section 153A read with Section 69 addition of Rs. 1.50 crore upheld.", "in_whose_favour": "Revenue", "sections_1961": [ "69", "132(4)", "153A", "260A" ], "assessment_years": [ "2014-15" ], "holding_summary": "Validity of Section 69 unexplained investment addition of Rs. 1,50,00,000/- in a Section 153A search assessment for AY 2014-15 where the assessee's statement under Section 132(4) admitting cash expenditure on construction of a convention hall was corroborated by the physical asset and retracted belatedly after 1.5 years without evidence.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-06-18-kudlur-ramaswamy-sathyanarayana-ita-54-2025.pdf", "canonical_record_index": 118, "source_asset_references": [ "20260618_KAHC010123392025" ], "source_drive_file_id": "1BGxCRypWt9Z4dgrr6wtmMrS2RomTGDAz", "source_drive_url": "https://drive.google.com/file/d/1BGxCRypWt9Z4dgrr6wtmMrS2RomTGDAz/view", "source_sha256": "a3817be1f3958c66aac66fd8b083a19dba7a79179dd1bcc03d7e6bd3803a31bd", "source_pdf_pages": 14, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-06-18-kudlur-ramaswamy-sathyanarayana-ita-54-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-06-18-kudlur-ramaswamy-sathyanarayana-ita-54-2025.pdf?download=1" }, { "id": "hc-kar-2026-07-08-ravi-shankar-shetty-ita-225-2021", "title": "Principal Commissioner of Income Tax & Anr. v. Shri Ravi Shankar Shetty", "court": "High Court of Karnataka", "decision_date": "2026-07-08", "citation": "ITA No. 225 of 2021 (CAV Judgment, Karnataka HC, decided 2026-07-08)", "case_numbers_display": "Income Tax Appeal No. 225 of 2021", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order deleting the Rs. 21,89,22,200/- addition under Sections 41(1) and 28(iv) affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "28(iv)", "41(1)", "143(3)", "260A" ], "assessment_years": [ "2015-16" ], "holding_summary": "Deletion of addition of Rs. 21,89,22,200/- under Sections 41(1) and 28(iv) for AY 2015-16 in respect of an outstanding land-procurement advance received in 2006 from M/s Metro Corp where the liability continued to be acknowledged in the balance sheet and confirmed by the creditor.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-08-ravi-shankar-shetty-ita-225-2021.pdf", "canonical_record_index": 119, "source_asset_references": [ "20260708_KAHC010183052021" ], "source_drive_file_id": "1JbemSErXeMCewlbzYuKn1IhO89OVOZMB", "source_drive_url": "https://drive.google.com/file/d/1JbemSErXeMCewlbzYuKn1IhO89OVOZMB/view", "source_sha256": "227f64e692d061d246baf4ec8ecdea483698128734ec3491181e8d322a8f0b94", "source_pdf_pages": 14, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-07-08-ravi-shankar-shetty-ita-225-2021.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-07-08-ravi-shankar-shetty-ita-225-2021.pdf?download=1" }, { "id": "hc-kar-2026-01-29-ramesh-ramachandra-rao-ita-69-2024", "title": "Principal Commissioner of Income Tax & Anr. v. Shri Ramesh Ramachandra Rao", "court": "High Court of Karnataka", "decision_date": "2026-01-29", "citation": "2026:KHC:5017-DB | ITA No. 69 of 2024", "case_numbers_display": "Income Tax Appeal No. 69 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order deleting Section 153C addition for absence of incriminating material affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "132", "153A", "153C", "260A" ], "assessment_years": [ "2011-12" ], "holding_summary": "Deletion of addition in a Section 153C assessment for unabated AY 2011-12 where no incriminating material pertaining to the assessee was found during the search of M/s R.R. Gold Palace Pvt. Ltd.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-01-29-ramesh-ramachandra-rao-ita-69-2024.pdf", "canonical_record_index": 120, "source_asset_references": [ "20260129_KAHC010059082024" ], "source_drive_file_id": "1ta8r6LaZsT21jlPt7RKiFXeEy8hPOZ5U", "source_drive_url": "https://drive.google.com/file/d/1ta8r6LaZsT21jlPt7RKiFXeEy8hPOZ5U/view", "source_sha256": "cb1ce4c12db04a6957c13188c8be8e847e5024e959ce8e708feba21e293a6313", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-01-29-ramesh-ramachandra-rao-ita-69-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-01-29-ramesh-ramachandra-rao-ita-69-2024.pdf?download=1" }, { "id": "hc-kar-2026-02-05-bank-of-baroda-vijaya-bank-ita-102-2025", "title": "Joint Commissioner of Income Tax (LTU), Bangalore v. Bank of Baroda (Erstwhile Vijaya Bank)", "court": "High Court of Karnataka", "decision_date": "2026-02-05", "citation": "2026:KHC:7441-DB | ITA No. 102 of 2025", "case_numbers_display": "Income Tax Appeal No. 102 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order allowing depreciation on Held-to-Maturity (HTM) securities of a banking company affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "28", "37(1)", "145", "260A" ], "assessment_years": [ "2014-15" ], "holding_summary": "Allowability of deduction for depreciation on investment portfolio classified as Held-to-Maturity (HTM) securities held by a banking company for AY 2014-15.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-02-05-bank-of-baroda-vijaya-bank-ita-102-2025.pdf", "canonical_record_index": 121, "source_asset_references": [ "20260205_KAHC010314252025" ], "source_drive_file_id": "1oxN6mo_Y-XNpsFE1CHiwWW8QOUvI2Mmb", "source_drive_url": "https://drive.google.com/file/d/1oxN6mo_Y-XNpsFE1CHiwWW8QOUvI2Mmb/view", "source_sha256": "fa3d78e350c97fc7b9fc3754707ca4cb56b10712575ed461ad8ab70e33c9c1cf", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-02-05-bank-of-baroda-vijaya-bank-ita-102-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-02-05-bank-of-baroda-vijaya-bank-ita-102-2025.pdf?download=1" }, { "id": "hc-kar-2026-02-05-syndicate-bank-ita-6-2025", "title": "Principal Commissioner of Income Tax & Anr. v. M/s Syndicate Bank (Now Canara Bank)", "court": "High Court of Karnataka", "decision_date": "2026-02-05", "citation": "2026:KHC:6909-DB | ITA No. 6 of 2025", "case_numbers_display": "Income Tax Appeal No. 6 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; Section 115JB held inapplicable to banking companies for AY 2002-03.", "in_whose_favour": "Assessee", "sections_1961": [ "115JB", "260A" ], "assessment_years": [ "2002-03" ], "holding_summary": "Inapplicability of Minimum Alternate Tax (MAT) under Section 115JB (prior to Finance Act, 2012 amendment) to banking companies governed by the Banking Regulation Act, 1949 for AY 2002-03, following CIT v. ING Vysya Bank Ltd. (2020) 422 ITR 116 (Kar).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-02-05-syndicate-bank-ita-6-2025.pdf", "canonical_record_index": 122, "source_asset_references": [ "20260205_KAHC010003202025" ], "source_drive_file_id": "1kgUpZI-U_Qpbn8gR8gtNnEleKqBQXBYc", "source_drive_url": "https://drive.google.com/file/d/1kgUpZI-U_Qpbn8gR8gtNnEleKqBQXBYc/view", "source_sha256": "4842e6be92cb9a05e5e14378fe225aa67a41705bfe37b05c6919f50034756ab5", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-02-05-syndicate-bank-ita-6-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-02-05-syndicate-bank-ita-6-2025.pdf?download=1" }, { "id": "hc-kar-2026-01-13-madhu-souharda-ita-207-2024", "title": "Madhu Souharda Pathina Sahakari Niyamitha v. Income Tax Officer, Ward-1 & TPS, Tumkur", "court": "High Court of Karnataka", "decision_date": "2026-01-13", "citation": "2026:KHC:1855-DB | ITA No. 207 of 2024", "case_numbers_display": "Income Tax Appeal No. 207 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Assessee appeal dismissed; denial of Section 80P deduction upheld under Section 80A(5) where no return of income was filed.", "in_whose_favour": "Revenue", "sections_1961": [ "80A(5)", "80AC", "80P", "139(1)", "139(4)", "142(1)", "144", "260A" ], "assessment_years": [ "2017-18" ], "holding_summary": "Denial of deduction under Section 80P in a best-judgment assessment under Section 144 for AY 2017-18 where a cooperative society failed to file any return of income under Section 139(1), 139(4), or 142(1), applying the mandatory bar in Section 80A(5) and Section 80AC.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-01-13-madhu-souharda-ita-207-2024.pdf", "canonical_record_index": 123, "source_asset_references": [ "20260113_KAHC010354942024" ], "source_drive_file_id": "1sKyk0f-nNZJbykK9A5CncP3g725A3PuL", "source_drive_url": "https://drive.google.com/file/d/1sKyk0f-nNZJbykK9A5CncP3g725A3PuL/view", "source_sha256": "5cfb122283c355f4c6cee2b3dc8209c821bba8c31d020dcc40b59a3c0423f8cb", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-kar-2026-01-13-madhu-souharda-ita-207-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-kar-2026-01-13-madhu-souharda-ita-207-2024.pdf?download=1" }, { "id": "hc-pnh-2026-07-01-ruchi-jain-cwp-18774-2026", "title": "Ruchi Jain v. Income Tax Officer, Ward-1, Panipat & Ors. (CWP-18774-2026)", "court": "High Court of Punjab and Haryana", "decision_date": "2026-07-01", "citation": "CWP-18774-2026 (Punjab & Haryana HC, decided 2026-07-01)", "case_numbers_display": "Civil Writ Petition No. 18774 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed in terms of Suman Kandoi v. NFAC [2026] 182 taxmann.com 789 (P&H); Section 148A(d) order dated 28.07.2022, reassessment order dated 19.01.2026, demand notice, and Section 271(1)(c) penalty order set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "147", "148", "148A(d)", "156", "271(1)(c)" ], "assessment_years": [ "See order under s. 148A(d) dated 28.07.2022" ], "holding_summary": "Quashing of Section 148A(d) order dated 28.07.2022, consequential reassessment order dated 19.01.2026, demand notice, and Section 271(1)(c) penalty order in terms of Suman Kandoi v. NFAC [2026] 182 taxmann.com 789 (P&H).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-07-01-ruchi-jain-cwp-18774-2026.pdf", "canonical_record_index": 124, "source_asset_references": [ "20260701_PHHC010978682026" ], "source_drive_file_id": "1ogloGz2hm-GqVzkkgdBF9236cCWf0yoD", "source_drive_url": "https://drive.google.com/file/d/1ogloGz2hm-GqVzkkgdBF9236cCWf0yoD/view", "source_sha256": "bc92bfcadfe325ce600cb42623547e84536d57cc433f7f66a4eddbfc25824935", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-pnh-2026-07-01-ruchi-jain-cwp-18774-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-07-01-ruchi-jain-cwp-18774-2026.pdf?download=1" }, { "id": "hc-pnh-2026-07-01-ruchi-jain-cwp-18772-2026", "title": "Ruchi Jain v. Income Tax Officer, Ward-1, Panipat & Ors. (CWP-18772-2026)", "court": "High Court of Punjab and Haryana", "decision_date": "2026-07-01", "citation": "CWP-18772-2026 (Punjab & Haryana HC, decided 2026-07-01)", "case_numbers_display": "Civil Writ Petition No. 18772 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed in terms of Suman Kandoi v. NFAC [2026] 182 taxmann.com 789 (P&H); Section 148A(d) order dated 27.07.2022, reassessment order dated 19.01.2026, demand notice, and Section 271(1)(c) penalty order set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "147", "148", "148A(d)", "156", "271(1)(c)" ], "assessment_years": [ "See order under s. 148A(d) dated 27.07.2022" ], "holding_summary": "Quashing of Section 148A(d) order dated 27.07.2022, consequential reassessment order dated 19.01.2026, demand notice, and Section 271(1)(c) penalty order in terms of Suman Kandoi v. NFAC [2026] 182 taxmann.com 789 (P&H).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-07-01-ruchi-jain-cwp-18772-2026.pdf", "canonical_record_index": 125, "source_asset_references": [ "20260701_PHHC010978562026" ], "source_drive_file_id": "1xZpqgBVWBvgA8DTMJS0VVdLlrpSM7txI", "source_drive_url": "https://drive.google.com/file/d/1xZpqgBVWBvgA8DTMJS0VVdLlrpSM7txI/view", "source_sha256": "7f1cac22e5e376a5ec8d634b3822075476cb7d64b639b68ac9ed12d98e2f79be", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-pnh-2026-07-01-ruchi-jain-cwp-18772-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-pnh-2026-07-01-ruchi-jain-cwp-18772-2026.pdf?download=1" }, { "id": "hc-raj-2026-03-24-shailendra-kumar-gupta-ita-44-2025", "title": "Principal Commissioner of Income Tax (Central), Rajasthan v. Shri Shailendra Kumar Gupta (and Connected Appeals: Pawan Gupta & Smt. Raj Rajeshwari Gupta)", "court": "High Court of Judicature for Rajasthan", "decision_date": "2026-03-24", "citation": "[2026:RJ-JP:12292-DB] | D.B. ITA Nos. 44/2025, 45/2025 & 46/2025", "case_numbers_display": "D.B. Income Tax Appeal Nos. 44/2025, 45/2025 & 46/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All three Revenue appeals dismissed; ITAT order deleting Section 68 LTCG additions for violation of natural justice and denial of cross-examination affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "10(38)", "68", "143(3)", "153A", "260A" ], "assessment_years": [ "See ITAT common order in D.B. ITA Nos. 44-46/2025" ], "holding_summary": "Deletion of Section 68 additions on Long Term Capital Gains (LTCG) where the Assessing Officer relied on third-party statements recorded by the Kolkata Investigation Directorate without providing copies or opportunity of cross-examination to the assessees despite specific demand.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-03-24-shailendra-kumar-gupta-ita-44-2025.pdf", "canonical_record_index": 126, "source_asset_references": [ "20260324_RJHC020283002025" ], "source_drive_file_id": "18KzFOEZJ2rDWAaNJhFPOl6CVPfHlkP75", "source_drive_url": "https://drive.google.com/file/d/18KzFOEZJ2rDWAaNJhFPOl6CVPfHlkP75/view", "source_sha256": "ea8a26b85373c0e2f7c017a132047a96c29f7307527ce7405fa7372aff71ec40", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-raj-2026-03-24-shailendra-kumar-gupta-ita-44-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-raj-2026-03-24-shailendra-kumar-gupta-ita-44-2025.pdf?download=1" }, { "id": "hc-tel-2026-08-18-yasmeen-shazia-itta-160-2026", "title": "Yasmeen Shazia v. Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad", "court": "High Court for the State of Telangana", "decision_date": "2026-08-18", "citation": "ITTA Nos. 160, 157 & 158 of 2026 (Telangana HC, decided 2026-08-18)", "case_numbers_display": "Income Tax Tribunal Appeal Nos. 160, 157 and 158 of 2026", "category": "Procedural, interim and remand orders", "outcome": "Assessee - Appeals allowed subject to costs of Rs. 10,000/- per appeal; ITAT dismissal orders dated 24.12.2025 set aside and appeals restored to ITAT for merits adjudication.", "in_whose_favour": "Assessee", "sections_1961": [ "253", "254(1)", "260A" ], "assessment_years": [ "2020-21", "2021-22", "2022-23" ], "holding_summary": "Restoration of assessee's appeals before the ITAT (ITA Nos. 1359, 1360 & 1361/Hyd/2025 for AYs 2020-21, 2021-22 & 2022-23) which were dismissed in limine as unadmitted for non-rectification of Registry defects, subject to payment of costs of Rs. 10,000/- per appeal.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-08-18-yasmeen-shazia-itta-160-2026.pdf", "canonical_record_index": 127, "source_asset_references": [ "20260818_HBHC010338282026" ], "source_drive_file_id": "1dW15twKMf-F_5WiFzIfoAo8-leYoP8X9", "source_drive_url": "https://drive.google.com/file/d/1dW15twKMf-F_5WiFzIfoAo8-leYoP8X9/view", "source_sha256": "e7bb41460e4302a5a7d3f23a4d125b10e86b36eaeacfdee67233683990efe356", "source_pdf_pages": 10, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-tel-2026-08-18-yasmeen-shazia-itta-160-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-08-18-yasmeen-shazia-itta-160-2026.pdf?download=1" }, { "id": "hc-tel-2026-01-06-modi-shelters-itta-19-2021", "title": "M/s Modi Shelters Private Limited v. Deputy Commissioner of Income Tax, Circle-16(1), Hyderabad", "court": "High Court for the State of Telangana", "decision_date": "2026-01-06", "citation": "ITTA No. 19 of 2021 (Telangana HC, decided 2026-01-06)", "case_numbers_display": "Income Tax Tribunal Appeal No. 19 of 2021", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Assessee appeal allowed; ITAT order dated 09.09.2020 set aside and deduction under Section 80-IB(10) granted.", "in_whose_favour": "Assessee", "sections_1961": [ "80-IB(10)", "260A" ], "assessment_years": [ "2012-13" ], "holding_summary": "Allowability of housing project deduction under Section 80-IB(10) for AY 2012-13 following the Division Bench judgment in the assessee's own case (ITTA No. 167 of 2012 & batch dated 21.05.2025) and CIT v. Amaltas Associates (2016 SCC OnLine Guj 4685).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-01-06-modi-shelters-itta-19-2021.pdf", "canonical_record_index": 128, "source_asset_references": [ "20260106_HBHC010072982021" ], "source_drive_file_id": "1YXwNC621Oij53GEXghCf1WH01NjK4pMW", "source_drive_url": "https://drive.google.com/file/d/1YXwNC621Oij53GEXghCf1WH01NjK4pMW/view", "source_sha256": "a3feb2f3694783ac0c53fb251255afb2a02394c79660ce8824d95e294235d366", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-tel-2026-01-06-modi-shelters-itta-19-2021.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-01-06-modi-shelters-itta-19-2021.pdf?download=1" }, { "id": "hc-del-2026-01-22-royal-jordanian-airlines-ita-187-2008", "title": "Commissioner of Income Tax, Delhi-XVII v. Royal Jordanian Airlines", "court": "High Court of Delhi", "decision_date": "2026-01-22", "citation": "ITA 187/2008 (Delhi HC, decided 2026-01-22)", "case_numbers_display": "ITA 187/2008", "category": "Judgments and reasoned final orders", "outcome": "Mixed / Partly in favour of Revenue and Assessee - Section 194H applicability answered in favour of Revenue following Singapore Airlines Ltd. v. CIT (2023) 1 SCC 497, but AO directed to raise demand only for interest under Section 201(1A) without inquiring whether travel agents deposited tax.", "in_whose_favour": "Mixed / Partly in favour of Revenue and Assessee", "sections_1961": [ "194H", "201(1)", "201(1A)", "260A", "273B" ], "assessment_years": [ "See ITA 187/2008" ], "holding_summary": "Liability of airlines to deduct TDS under Section 194H on supplementary commission retained by travel agents following Singapore Airlines Ltd. v. CIT (2023) 1 SCC 497; recovery restricted to interest under Section 201(1A) on revenue-neutrality grounds without requiring the airline to prove tax payment by travel agents.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-22-royal-jordanian-airlines-ita-187-2008.pdf", "canonical_record_index": 129, "source_asset_references": [ "DLHC011398162007_1_2026-01-22" ], "source_drive_file_id": "1uQ09xJnVwjK77OTLV_WODHA7isE_J8Rh", "source_drive_url": "https://drive.google.com/file/d/1uQ09xJnVwjK77OTLV_WODHA7isE_J8Rh/view", "source_sha256": "359206d1771adb2f66660762cbd4882f7b6e3acd55af7e6df01a56c1d7e41c3a", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-01-22-royal-jordanian-airlines-ita-187-2008.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-22-royal-jordanian-airlines-ita-187-2008.pdf?download=1" }, { "id": "hc-del-2026-09-07-ntpc-ltd-ita-89-2026", "title": "Principal Commissioner of Income Tax-4, New Delhi v. NTPC Ltd.", "court": "High Court of Delhi", "decision_date": "2026-09-07", "citation": "ITA 89/2026 (CNR: DLHC011320362024) (Delhi HC, decided 2026-09-07)", "case_numbers_display": "ITA 89/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal rejected; CIT(A) and ITAT orders annulling the reassessment order dated 28.03.2013 as a mere change of opinion affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "35D", "42", "143(3)", "147", "148", "260A" ], "assessment_years": [ "2007-08" ], "holding_summary": "Invalidity of reassessment proceedings under Sections 147/148 for AY 2007-08 as a mere 'change of opinion' where the assessee had specifically replied on 24.02.2009 to queries nos. 7 and 8 during scrutiny assessment regarding Oil & Gas exploration expenses (Rs. 7.70 crore) and preliminary expenses (Rs. 9.89 crore).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-07-ntpc-ltd-ita-89-2026.pdf", "canonical_record_index": 130, "source_asset_references": [ "DLHC011320362024_1_2026-09-07" ], "source_drive_file_id": "1HipFSPo7utuoqB3JV2m7kc0QO0BFS15-", "source_drive_url": "https://drive.google.com/file/d/1HipFSPo7utuoqB3JV2m7kc0QO0BFS15-/view", "source_sha256": "a2ec48b90979bae8f1c732797b38eb4a669f5e75829d1a3677317d3c49ebf4ed", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-09-07-ntpc-ltd-ita-89-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-07-ntpc-ltd-ita-89-2026.pdf?download=1" }, { "id": "hc-del-2026-08-18-j-d-exim-ita-669-2026", "title": "Principal Commissioner of Income Tax-4, New Delhi v. M/s J D Exim Pvt. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-08-18", "citation": "ITA 669/2026 (CNR: DLHC011107072025) (Delhi HC, decided 2026-08-18)", "case_numbers_display": "ITA 669/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal rejected; CIT(A) and ITAT orders deleting the Rs. 10 crore Section 68 addition in AY 2016-17 affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "45", "68", "143(3)", "260A" ], "assessment_years": [ "2016-17" ], "holding_summary": "Unsustainability of Section 68 addition of Rs. 10 crore in AY 2016-17 in respect of an advance for sale of land that was admittedly received by the assessee ten years earlier in FY 2006-07, even if the AO alleges a colourable device to set off capital gains against capital loss.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-08-18-j-d-exim-ita-669-2026.pdf", "canonical_record_index": 131, "source_asset_references": [ "DLHC011107072025_1_2026-08-18" ], "source_drive_file_id": "1awocSOfUMLJZortltPjyyoXtPLxX76Ve", "source_drive_url": "https://drive.google.com/file/d/1awocSOfUMLJZortltPjyyoXtPLxX76Ve/view", "source_sha256": "363aa018db4e3b7a014feffab255f420e65afc4bb2295d33b909b71bbf2a5b6a", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-08-18-j-d-exim-ita-669-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-08-18-j-d-exim-ita-669-2026.pdf?download=1" }, { "id": "hc-del-2026-07-08-sun-aero-ltd-ita-527-2017", "title": "Sun Aero Ltd. v. Principal Commissioner of Income Tax", "court": "High Court of Delhi", "decision_date": "2026-07-08", "citation": "ITA 527/2017 (Delhi HC, decided 2026-07-08)", "case_numbers_display": "ITA 527/2017", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Assessee appeal allowed; Question Nos. 1 & 2 answered in favour of the assessee, and block assessment order dated 29.11.2002 and ITAT order dated 20.09.2016 quashed and set aside.", "in_whose_favour": "Assessee", "sections_1961": [ "45", "47(v)", "143(2)", "143(3)", "158BC", "158BD", "260A" ], "assessment_years": [ "Block Period (including AY 1995-96)" ], "holding_summary": "Mandatory requirement of issuing a notice under Section 143(2) within the statutory limitation period before framing a block assessment order under Section 158BC read with Section 158BD; annulment of block assessment order dated 29.11.2002 and ITAT order dated 20.09.2016 affecting a Rs. 21 crore addition under Section 45 read with Section 47(v).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-07-08-sun-aero-ltd-ita-527-2017.pdf", "canonical_record_index": 132, "source_asset_references": [ "DLHC012648912017_1_2026-07-08" ], "source_drive_file_id": "1Zl4JHq1xTowiUmJnGqCh3ZI5seOtCTVG", "source_drive_url": "https://drive.google.com/file/d/1Zl4JHq1xTowiUmJnGqCh3ZI5seOtCTVG/view", "source_sha256": "bcb6d80511c203c0d8602602657e0cf7fd1d910b8140d37fb452a548b0fa85bb", "source_pdf_pages": 15, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-07-08-sun-aero-ltd-ita-527-2017.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-07-08-sun-aero-ltd-ita-527-2017.pdf?download=1" }, { "id": "hc-bom-2026-01-12-kunal-dilip-kandkurte-wp-319-2025", "title": "Kunal Dilip Kandkurte v. Income Tax Officer, Ward No. 1 & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1049-DB | Writ Petition No. 319 of 2025", "case_numbers_display": "Writ Petition No. 319 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 319 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-kunal-dilip-kandkurte-wp-319-2025.pdf", "canonical_record_index": 133, "source_asset_references": [ "20260112_HCBM030488942024" ], "source_drive_file_id": "1qOA92Wlkuu7EztZjVGtCgw_CbsWfPE7T", "source_drive_url": "https://drive.google.com/file/d/1qOA92Wlkuu7EztZjVGtCgw_CbsWfPE7T/view", "source_sha256": "90b0d156aaa0b73570d18f517e8646e1a835cb55ace479058fd0ae0a7917be42", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-kunal-dilip-kandkurte-wp-319-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-kunal-dilip-kandkurte-wp-319-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-sanjivani-shahaji-ugale-wp-11040-2024", "title": "Sanjivani Shahaji Ugale v. Income Tax Officer, Ward 2, Ahmednagar & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4327-DB | Writ Petition No. 11040 of 2024", "case_numbers_display": "Writ Petition No. 11040 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11040 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-sanjivani-shahaji-ugale-wp-11040-2024.pdf", "canonical_record_index": 134, "source_asset_references": [ "20260130_HCBM030372552024" ], "source_drive_file_id": "1SX1fS1KPHwrFq0iNP-6WXEz3yUf8WyLV", "source_drive_url": "https://drive.google.com/file/d/1SX1fS1KPHwrFq0iNP-6WXEz3yUf8WyLV/view", "source_sha256": "6959b4f6c405866bc601c2ce9bf30ec3386f58b2555a88d20b73ad02ef613e51", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-sanjivani-shahaji-ugale-wp-11040-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-sanjivani-shahaji-ugale-wp-11040-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-23-ashok-mohanrao-tapse-wp-516-2026", "title": "Ashok Mohanrao Tapse v. Principal Commissioner of Income Tax & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3413-DB | Writ Petition No. 516 of 2026", "case_numbers_display": "Writ Petition No. 516 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 516 of 2026).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-ashok-mohanrao-tapse-wp-516-2026.pdf", "canonical_record_index": 135, "source_asset_references": [ "20260123_HCBM030523662025" ], "source_drive_file_id": "1cqQaPFevud2xHIxSeNjKftfBVjQEGv3f", "source_drive_url": "https://drive.google.com/file/d/1cqQaPFevud2xHIxSeNjKftfBVjQEGv3f/view", "source_sha256": "70919865e830ceedd132c4963252c2f49143b347aeec7ca7e5e5f7b6b18ae25f", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-ashok-mohanrao-tapse-wp-516-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-ashok-mohanrao-tapse-wp-516-2026.pdf?download=1" }, { "id": "hc-bom-2026-01-30-omprakash-dwarkadas-randad-wp-5197-2025", "title": "Omprakash Dwarkadas Randad v. Income Tax Officer & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4346-DB | Writ Petition No. 5197 of 2025", "case_numbers_display": "Writ Petition No. 5197 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5197 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-omprakash-dwarkadas-randad-wp-5197-2025.pdf", "canonical_record_index": 136, "source_asset_references": [ "20260130_HCBM030148742025" ], "source_drive_file_id": "1R8FyVQn_nPxss4KAvPqdGeiTC2eus1ER", "source_drive_url": "https://drive.google.com/file/d/1R8FyVQn_nPxss4KAvPqdGeiTC2eus1ER/view", "source_sha256": "dfe02dafd05d03deda771a9d1a3341b5d03d7913226e3ed507606281a427f48e", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-omprakash-dwarkadas-randad-wp-5197-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-omprakash-dwarkadas-randad-wp-5197-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-deepak-prakash-rani-wp-5194-2025", "title": "Deepak Prakash Rani v. Assistant Commissioner of Income Tax, Circle 1 & Ors. (WP 5194/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4343-DB | Writ Petition No. 5194 of 2025", "case_numbers_display": "Writ Petition No. 5194 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5194 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5194-2025.pdf", "canonical_record_index": 137, "source_asset_references": [ "20260130_HCBM030148102025" ], "source_drive_file_id": "1ZuOvtcT1QBW6Y5P01kk00pq3u19cZ_vh", "source_drive_url": "https://drive.google.com/file/d/1ZuOvtcT1QBW6Y5P01kk00pq3u19cZ_vh/view", "source_sha256": "9de968ff1d571c939cb9b664bf6bb46d3a582c5766821decf2a2122d37bd1f00", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5194-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5194-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-ramkumar-herunidas-pahuja-wp-5183-2025", "title": "Ramkumar Herunidas Pahuja v. Income Tax Officer & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4331-DB | Writ Petition No. 5183 of 2025", "case_numbers_display": "Writ Petition No. 5183 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5183 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-ramkumar-herunidas-pahuja-wp-5183-2025.pdf", "canonical_record_index": 138, "source_asset_references": [ "20260130_HCBM030148732025" ], "source_drive_file_id": "1MGnI22RHEQ95_nCm985AKfGFjoH0K5bj", "source_drive_url": "https://drive.google.com/file/d/1MGnI22RHEQ95_nCm985AKfGFjoH0K5bj/view", "source_sha256": "80b8657be0866c2d5428a7bd93a7ec6c2042d14b4d30de54bbb74dafcb7013fe", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-ramkumar-herunidas-pahuja-wp-5183-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-ramkumar-herunidas-pahuja-wp-5183-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-pawan-suresh-karwa-wp-5189-2025", "title": "Pawan Suresh Karwa v. Income Tax Officer & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4337-DB | Writ Petition No. 5189 of 2025", "case_numbers_display": "Writ Petition No. 5189 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5189 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-pawan-suresh-karwa-wp-5189-2025.pdf", "canonical_record_index": 139, "source_asset_references": [ "20260130_HCBM030148722025" ], "source_drive_file_id": "1XEZXAFgkZtKuAm83AFSrp6gmiaYT4TEc", "source_drive_url": "https://drive.google.com/file/d/1XEZXAFgkZtKuAm83AFSrp6gmiaYT4TEc/view", "source_sha256": "ef97e2d5fa6cb37e28ae45fabcf8b604d7f9fd57ca5739051d7def6ba6740d06", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-pawan-suresh-karwa-wp-5189-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-pawan-suresh-karwa-wp-5189-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-23-vikrant-chandrakant-patankar-wp-3356-2025", "title": "Vikrant Chandrakant Patankar v. Principal Commissioner of Income Tax, Mumbai & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3416-DB | Writ Petition No. 3356 of 2025", "case_numbers_display": "Writ Petition No. 3356 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 3356 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vikrant-chandrakant-patankar-wp-3356-2025.pdf", "canonical_record_index": 140, "source_asset_references": [ "20260123_HCBM030099692025" ], "source_drive_file_id": "1em4ObY4nOUd5d7khiWLbcRN1eh3GcfS_", "source_drive_url": "https://drive.google.com/file/d/1em4ObY4nOUd5d7khiWLbcRN1eh3GcfS_/view", "source_sha256": "7858d010f876ce62414b8ea7b4274085ea996a9ea553dd10b8f18927660fc289", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-vikrant-chandrakant-patankar-wp-3356-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vikrant-chandrakant-patankar-wp-3356-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-deepak-prakash-rani-wp-5181-2025", "title": "Deepak Prakash Rani v. Assistant Commissioner of Income Tax, Circle 1 & Ors. (WP 5181/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4328-DB | Writ Petition No. 5181 of 2025", "case_numbers_display": "Writ Petition No. 5181 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5181 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5181-2025.pdf", "canonical_record_index": 141, "source_asset_references": [ "20260130_HCBM030148012025" ], "source_drive_file_id": "13h1tZiiLgwbrSemVUQ3BfmEDzAY0_1VJ", "source_drive_url": "https://drive.google.com/file/d/13h1tZiiLgwbrSemVUQ3BfmEDzAY0_1VJ/view", "source_sha256": "d55fe7e5fd22bbefa0fd1a71b480fee23d41c9421c6a76a3851a511d68894527", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5181-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5181-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-23-sachin-ramprasad-chandak-wp-178-2026", "title": "Sachin Ramprasad Chandak v. Income Tax Officer, Ward 1 & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3407-DB | Writ Petition No. 178 of 2026", "case_numbers_display": "Writ Petition No. 178 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 178 of 2026).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-sachin-ramprasad-chandak-wp-178-2026.pdf", "canonical_record_index": 142, "source_asset_references": [ "20260123_HCBM030497672025" ], "source_drive_file_id": "10QSkaQfKOavMErnGlEUkEPXEcjABr3yC", "source_drive_url": "https://drive.google.com/file/d/10QSkaQfKOavMErnGlEUkEPXEcjABr3yC/view", "source_sha256": "d3a12c5a29892ef92e13ab504b29409ce3f589f61fc38b7b69b49c1a8eeca8e3", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-sachin-ramprasad-chandak-wp-178-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-sachin-ramprasad-chandak-wp-178-2026.pdf?download=1" }, { "id": "hc-bom-2026-01-30-deepak-prakash-rani-wp-5192-2025", "title": "Deepak Prakash Rani v. Assistant Commissioner of Income Tax, Circle 1 & Ors. (WP 5192/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4340-DB | Writ Petition No. 5192 of 2025", "case_numbers_display": "Writ Petition No. 5192 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5192 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5192-2025.pdf", "canonical_record_index": 143, "source_asset_references": [ "20260130_HCBM030148692025" ], "source_drive_file_id": "1W3xGAvV37nM7deJqk0ENgvAfySt16L58", "source_drive_url": "https://drive.google.com/file/d/1W3xGAvV37nM7deJqk0ENgvAfySt16L58/view", "source_sha256": "d6808636f7ba9f096ee4e43832791fa20e41868971743bfd383bf3fa09dcf071", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5192-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-deepak-prakash-rani-wp-5192-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3343-2025", "title": "Vishweshwar Hariharrao Kahalekar v. Principal Commissioner of Income Tax, Nashik & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3418-DB | Writ Petition No. 3343 of 2025", "case_numbers_display": "Writ Petition No. 3343 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 3343 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3343-2025.pdf", "canonical_record_index": 144, "source_asset_references": [ "20260123_HCBM030098502025" ], "source_drive_file_id": "14JN_oqJXhPYqMXWzJdEesBN3hTkAtGIO", "source_drive_url": "https://drive.google.com/file/d/14JN_oqJXhPYqMXWzJdEesBN3hTkAtGIO/view", "source_sha256": "51042be91e5cc981155a3af8b79707b86b2f6044e9f444849696b367ed461b50", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3343-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3343-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6347-2025", "title": "Nisar Mohibullah Khan v. Principal Commissioner of Income Tax & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1053-DB | Writ Petition No. 6347 of 2025", "case_numbers_display": "Writ Petition No. 6347 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 6347 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6347-2025.pdf", "canonical_record_index": 145, "source_asset_references": [ "20260112_HCBM030178472025" ], "source_drive_file_id": "1hjCCuXKLL8nMJsHWAxcckq1UZO0gkOlW", "source_drive_url": "https://drive.google.com/file/d/1hjCCuXKLL8nMJsHWAxcckq1UZO0gkOlW/view", "source_sha256": "a7e88782fb6459934716eea488120a2f5cec7a40b4daf84eb1ba91117dd182b5", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6347-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6347-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-kirankumar-ramvilas-chandak-wp-5188-2025", "title": "Kirankumar Ramvilas Chandak v. Income Tax Officer, Ward 1, Latur & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4336-DB | Writ Petition No. 5188 of 2025", "case_numbers_display": "Writ Petition No. 5188 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5188 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-kirankumar-ramvilas-chandak-wp-5188-2025.pdf", "canonical_record_index": 146, "source_asset_references": [ "20260130_HCBM030148712025" ], "source_drive_file_id": "1aFxEJ1MEWj7TixbLQ8_6VN4KztimUDj7", "source_drive_url": "https://drive.google.com/file/d/1aFxEJ1MEWj7TixbLQ8_6VN4KztimUDj7/view", "source_sha256": "a780f8fe6be3ee256db0a4d84c3eea6c4aaeaa33731b3dd3dc635099b9be4465", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-kirankumar-ramvilas-chandak-wp-5188-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-kirankumar-ramvilas-chandak-wp-5188-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-kishor-arvind-puri-wp-5185-2025", "title": "Kishor Arvind Puri v. Income Tax Officer, Latur & Ors. (WP 5185/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4334-DB | Writ Petition No. 5185 of 2025", "case_numbers_display": "Writ Petition No. 5185 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5185 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-kishor-arvind-puri-wp-5185-2025.pdf", "canonical_record_index": 147, "source_asset_references": [ "20260130_HCBM030148172025" ], "source_drive_file_id": "1D6BGocpjnK8GFQoIyN8DATMzJdvbZF9t", "source_drive_url": "https://drive.google.com/file/d/1D6BGocpjnK8GFQoIyN8DATMzJdvbZF9t/view", "source_sha256": "ae1ec4418b9bfd089b88c10f679638fa4ea776c9d1987bc4b98f1bad7803c4ae", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-kishor-arvind-puri-wp-5185-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-kishor-arvind-puri-wp-5185-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-12-sagar-suresh-dube-wp-13149-2024", "title": "Sagar Suresh Dube v. Income Tax Officer, Ward 1(5) & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1045-DB | Writ Petition No. 13149 of 2024", "case_numbers_display": "Writ Petition No. 13149 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 13149 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-sagar-suresh-dube-wp-13149-2024.pdf", "canonical_record_index": 148, "source_asset_references": [ "20260112_HCBM030451252024" ], "source_drive_file_id": "1OPPgqcxaR7lTnMse8Rhq9xtg24e4pmb8", "source_drive_url": "https://drive.google.com/file/d/1OPPgqcxaR7lTnMse8Rhq9xtg24e4pmb8/view", "source_sha256": "9b1c22f75eb0625dca4587eb758f5a3c400860a3608c9fb3b4191a1221f742b7", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-sagar-suresh-dube-wp-13149-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-sagar-suresh-dube-wp-13149-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-30-prakash-arunrao-shete-wp-5190-2025", "title": "Prakash Arunrao Shete v. Income Tax Officer, Aurangabad & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4338-DB | Writ Petition No. 5190 of 2025", "case_numbers_display": "Writ Petition No. 5190 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5190 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-prakash-arunrao-shete-wp-5190-2025.pdf", "canonical_record_index": 149, "source_asset_references": [ "20260130_HCBM030148142025" ], "source_drive_file_id": "1XK95YKJw63eeIMp0s1RGSIN3PwTgdSyi", "source_drive_url": "https://drive.google.com/file/d/1XK95YKJw63eeIMp0s1RGSIN3PwTgdSyi/view", "source_sha256": "1a1cd170d9674edbf63f5d1c7b7c4eac729a413ec6ae865cd98100938a8ce597", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-prakash-arunrao-shete-wp-5190-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-prakash-arunrao-shete-wp-5190-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-30-kishor-arvind-puri-wp-5304-2025", "title": "Kishor Arvind Puri v. Income Tax Officer & Ors. (WP 5304/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-30", "citation": "2026:BHC-AUG:4350-DB | Writ Petition No. 5304 of 2025", "case_numbers_display": "Writ Petition No. 5304 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 5304 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-kishor-arvind-puri-wp-5304-2025.pdf", "canonical_record_index": 150, "source_asset_references": [ "20260130_HCBM030148062025" ], "source_drive_file_id": "1qQYBCbKoscGa-WhPnxffu2a-zYsm1-Qa", "source_drive_url": "https://drive.google.com/file/d/1qQYBCbKoscGa-WhPnxffu2a-zYsm1-Qa/view", "source_sha256": "9f0fea5ad4aed896126bcac5bb2a49b9b3192df7ac09512f864420a1e589f87e", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-30-kishor-arvind-puri-wp-5304-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-30-kishor-arvind-puri-wp-5304-2025.pdf?download=1" }, { "id": "hc-del-2026-04-15-celebi-delhi-cargo-ita-310-2026", "title": "Principal Commissioner of Income Tax, Delhi-1 v. M/s Celebi Delhi Cargo Terminal Management India Pvt. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-04-15", "citation": "ITA 310/2026 (Delhi HC, decided 2026-04-15)", "case_numbers_display": "ITA 310/2026", "category": "Judgments and reasoned final orders", "outcome": "Revenue (subject to Supreme Court outcome in SLP(C) Diary No. 23083/2025) - Substantial questions of law on Section 80-IA(4) answered against the assessee following ITA No. 619/2019 dated 30.01.2025, with express direction that the Supreme Court's final or interim order in SLP(C) Diary No. 23083/2025 shall automatically apply to AY 2016-17.", "in_whose_favour": "Revenue (subject to Supreme Court outcome in SLP(C) Diary No. 23083/2025)", "sections_1961": [ "80-IA(4)", "260A" ], "assessment_years": [ "2016-17" ], "holding_summary": "Disallowance of deduction under Section 80-IA(4) for airport cargo terminal operations for AY 2016-17 following the coordinate bench judgment dated 30.01.2025 in ITA 619/2019 in the assessee's own case, while directing that the Supreme Court's decision and any interim relief in SLP(C) Diary No. 23083/2025 (AYs 2012-13 & 2013-14) shall mutatis mutandis govern AY 2016-17.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-15-celebi-delhi-cargo-ita-310-2026.pdf", "canonical_record_index": 151, "source_asset_references": [ "DLHC011322272024_1_2026-04-15" ], "source_drive_file_id": "16ZKs6Pbg8EehH4I1_aVUQHhCCTcXDnDK", "source_drive_url": "https://drive.google.com/file/d/16ZKs6Pbg8EehH4I1_aVUQHhCCTcXDnDK/view", "source_sha256": "997c2823ec2e2041aa71f66595f46532bec7e139c983aec983ea58ecc1350317", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-15-celebi-delhi-cargo-ita-310-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-15-celebi-delhi-cargo-ita-310-2026.pdf?download=1" }, { "id": "hc-del-2026-04-10-nord-anglia-education-ita-297-2026", "title": "Commissioner of Income Tax (International Taxation)-2 v. Nord Anglia Education Ltd.", "court": "High Court of Delhi", "decision_date": "2026-04-10", "citation": "ITA 297/2026 (Delhi HC, decided 2026-04-10)", "case_numbers_display": "ITA 297/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order dated 07.08.2024 holding intra-group services non-taxable as FTS under Article 13 of the India-UK DTAA affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "9(1)(vii)", "90", "260A" ], "assessment_years": [ "2020-21" ], "holding_summary": "Intra-group administrative, management, and online platform support services provided by a UK education company to its Indian counterpart (People Combine Business Initiative Pvt. Ltd. / Oakridge International Schools) for AY 2020-21 do not satisfy the 'make available' requirement under Article 13(4)(c) of the India-UK DTAA and are not taxable as Fees for Technical Services (FTS).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-10-nord-anglia-education-ita-297-2026.pdf", "canonical_record_index": 152, "source_asset_references": [ "DLHC011103312025_1_2026-04-10" ], "source_drive_file_id": "1D5sF5E5d5ZTzAl2UKNmFxX3h6I__kxuP", "source_drive_url": "https://drive.google.com/file/d/1D5sF5E5d5ZTzAl2UKNmFxX3h6I__kxuP/view", "source_sha256": "b94fa3411d437d9cf96c32c9b5895e9ea049f27a3353224750c34da71269e94b", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-10-nord-anglia-education-ita-297-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-10-nord-anglia-education-ita-297-2026.pdf?download=1" }, { "id": "hc-del-2026-02-04-indrani-sathe-subhash-sathe-ita-95-2026", "title": "Principal Commissioner of Income Tax, Central-1, Delhi v. Indrani Sathe & Subhash Sathe (Batch of 11 Appeals)", "court": "High Court of Delhi", "decision_date": "2026-02-04", "citation": "ITA 95/2026 & Connected Appeals (ITAs 96 to 105/2026) (Delhi HC, decided 2026-02-04)", "case_numbers_display": "ITA Nos. 95, 96, 97, 98, 99, 100, 101, 102, 103, 104 & 105 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All 11 Revenue appeals dismissed following Sneh Lata Sawhney (2025:DHC:3617-DB) and Sanjay Jain (2026:DHC:585-DB).", "in_whose_favour": "Assessee", "sections_1961": [ "90", "132", "153A", "260A" ], "assessment_years": [ "2006-07", "2007-08", "2008-09", "2009-10", "2010-11", "2011-12" ], "holding_summary": "Dismissal of 11 Revenue appeals for AYs 2006-07 to 2011-12 challenging ITAT order dated 29.05.2025 involving exchange-of-information / offshore account assessments under the India-Switzerland DTAA, following PCIT v. Smt. Sneh Lata Sawhney (2025:DHC:3617-DB) and PCIT v. Sanjay Jain (2026:DHC:585-DB).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-04-indrani-sathe-subhash-sathe-ita-95-2026.pdf", "canonical_record_index": 153, "source_asset_references": [ "DLHC011095922025_1_2026-02-04" ], "source_drive_file_id": "1mZ_yUQ8gz46ewKcO37S0B9LNThdUUnp8", "source_drive_url": "https://drive.google.com/file/d/1mZ_yUQ8gz46ewKcO37S0B9LNThdUUnp8/view", "source_sha256": "ef52a9175cda8364a005f768f118d4164166e816ab1f5ed846e35fd2cae977fa", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-02-04-indrani-sathe-subhash-sathe-ita-95-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-04-indrani-sathe-subhash-sathe-ita-95-2026.pdf?download=1" }, { "id": "hc-del-2026-02-09-ntpc-ltd-ita-113-82-2026", "title": "Principal Commissioner of Income Tax-4, New Delhi v. M/s NTPC Ltd.", "court": "High Court of Delhi", "decision_date": "2026-02-09", "citation": "ITA 113/2026 & ITA 82/2026 (Delhi HC, decided 2026-02-09)", "case_numbers_display": "ITA 113/2026 & ITA 82/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Both Revenue appeals dismissed; ITAT common order dated 16.02.2024 quashing the audit-objection-triggered reassessments affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "80-IA", "143(3)", "147", "148", "260A" ], "assessment_years": [ "2011-12", "2012-13" ], "holding_summary": "Invalidity of second reassessment proceedings under Sections 147/148 for AYs 2011-12 and 2012-13 triggered by an internal audit objection regarding computation of deduction under Section 80-IA and set-off of brought-forward losses of a Combined Cycle Gas Power Plant (involving Rs. 150 crore tax demand) after the same issue had already been examined in earlier Section 143(3)/147 orders dated 21.02.2014.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-09-ntpc-ltd-ita-113-82-2026.pdf", "canonical_record_index": 154, "source_asset_references": [ "DLHC011320352024_1_2026-02-09" ], "source_drive_file_id": "1NuIiTQ4etaQC4DPB9yUKgLI5uqm-aLHb", "source_drive_url": "https://drive.google.com/file/d/1NuIiTQ4etaQC4DPB9yUKgLI5uqm-aLHb/view", "source_sha256": "db885a5aafdfbc0f90d9e5c75d235cb02822428de677887ead64c80a65d20513", "source_pdf_pages": 8, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-02-09-ntpc-ltd-ita-113-82-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-09-ntpc-ltd-ita-113-82-2026.pdf?download=1" }, { "id": "hc-del-2026-01-13-mavenir-uk-holdings-ita-13-2026", "title": "Commissioner of Income Tax (International Taxation)-2 v. Mavenir UK Holdings", "court": "High Court of Delhi", "decision_date": "2026-01-13", "citation": "ITA 13/2026 (Delhi HC, decided 2026-01-13)", "case_numbers_display": "ITA 13/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed as squarely covered by Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC).", "in_whose_favour": "Assessee", "sections_1961": [ "9(1)(vi)", "90", "260A" ], "assessment_years": [ "See ITA 13/2026" ], "holding_summary": "Non-taxability of cross-border software receipts as Royalty following Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-13-mavenir-uk-holdings-ita-13-2026.pdf", "canonical_record_index": 155, "source_asset_references": [ "DLHC011320202024_1_2026-01-13" ], "source_drive_file_id": "1vRJ9CVlSw5b4dc0LFOTV4s9snlVe6L5_", "source_drive_url": "https://drive.google.com/file/d/1vRJ9CVlSw5b4dc0LFOTV4s9snlVe6L5_/view", "source_sha256": "39b06c5a73e0aa38f6bd7d69b306bd3eb38e68e49afba35f13e681f26e43084d", "source_pdf_pages": 1, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-01-13-mavenir-uk-holdings-ita-13-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-13-mavenir-uk-holdings-ita-13-2026.pdf?download=1" }, { "id": "hc-del-2026-04-30-little-fairy-limited-ita-356-2026", "title": "Commissioner of Income Tax (International Taxation)-2 v. Little Fairy Limited", "court": "High Court of Delhi", "decision_date": "2026-04-30", "citation": "ITA 356/2026 (Delhi HC, decided 2026-04-30)", "case_numbers_display": "ITA 356/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; ITAT order dated 25.09.2023 annulling the assessment order passed via unauthorized recourse to Section 144C affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "90", "143(3)", "144C(1)", "153", "260A" ], "assessment_years": [ "2016-17" ], "holding_summary": "Inapplicability of the draft assessment procedure under Section 144C(1) for AY 2016-17 where the Assessing Officer made no variation to the returned quantum of income/loss of a non-resident Cyprus company and only denied the concessional 10% tax rate under Article 11 of the India-Cyprus DTAA; consequential annulment of the assessment order.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-30-little-fairy-limited-ita-356-2026.pdf", "canonical_record_index": 156, "source_asset_references": [ "DLHC011322342024_1_2026-04-30" ], "source_drive_file_id": "1VkNDkeoLQ932biSmHdNVscVulEzo-9rK", "source_drive_url": "https://drive.google.com/file/d/1VkNDkeoLQ932biSmHdNVscVulEzo-9rK/view", "source_sha256": "c02f5d1b8c7f300028bdd07708ed90596419d7c14b9b76406f730f84ec484650", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-30-little-fairy-limited-ita-356-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-30-little-fairy-limited-ita-356-2026.pdf?download=1" }, { "id": "hc-del-2026-02-03-mhj-metaltechs-wp-c-880-2026", "title": "M/s MHJ Metaltechs Pvt. Ltd. v. Income Tax Officer, Ward 16(1), Delhi", "court": "High Court of Delhi", "decision_date": "2026-02-03", "citation": "W.P.(C) 880/2026 (Delhi HC, decided 2026-02-03)", "case_numbers_display": "W.P.(C) 880/2026", "category": "Judgments and reasoned final orders", "outcome": "Revenue - Writ petition dismissed; no jurisdictional error found in the notice dated 20.03.2024 under Section 148A(b) and subsequent notice dated 17.04.2025.", "in_whose_favour": "Revenue", "sections_1961": [ "147", "148", "148A(b)", "148A(d)" ], "assessment_years": [ "See notice under s. 148A(b) dated 20.03.2024" ], "holding_summary": "Dismissal of writ petition challenging Section 148A(b) notice dated 20.03.2024 and follow-up notice dated 17.04.2025 regarding alleged bogus purchases/sales of Rs. 46,00,460/- and Rs. 89,86,36,597/-; the AO is required to supply the gist of information under Section 148A(b) but not copies of the entire investigation dossier at the show-cause stage.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-03-mhj-metaltechs-wp-c-880-2026.pdf", "canonical_record_index": 157, "source_asset_references": [ "DLHC011090332025_1_2026-02-03" ], "source_drive_file_id": "18StpN3p7ZpwK984WJY5qnhfQAClts2i3", "source_drive_url": "https://drive.google.com/file/d/18StpN3p7ZpwK984WJY5qnhfQAClts2i3/view", "source_sha256": "dfc9dcfbf16728dbd9da462a312c2f13c04fe45212ee50bbffe2f2d344bf97de", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-02-03-mhj-metaltechs-wp-c-880-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-03-mhj-metaltechs-wp-c-880-2026.pdf?download=1" }, { "id": "hc-del-2026-04-09-ebony-retail-holdings-ita-296-2026", "title": "Principal Commissioner of Income Tax, Delhi-1 v. M/s Ebony Retail Holdings Ltd.", "court": "High Court of Delhi", "decision_date": "2026-04-09", "citation": "ITA 296/2026 (Delhi HC, decided 2026-04-09)", "case_numbers_display": "ITA 296/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal rejected; CIT(A) and ITAT orders allowing interest expenditure on loans utilized for business operations and refund of share capital money affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "36(1)(iii)", "37(1)", "260A" ], "assessment_years": [ "See ITAT order dated 17.07.2023 in ITA No. 7339/Del/2019" ], "holding_summary": "Allowability of interest expenditure under Section 36(1)(iii) / Section 37(1) on borrowed funds utilized for working capital / operational expenses and for discharging the statutory obligation of returning share application/capital money, while sustaining disallowance of interest on funds diverted to related parties or subsidiaries.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-09-ebony-retail-holdings-ita-296-2026.pdf", "canonical_record_index": 158, "source_asset_references": [ "DLHC011103232025_1_2026-04-09" ], "source_drive_file_id": "13oZaqhmhfNfospYPvN56qZ6-DoIMw1yf", "source_drive_url": "https://drive.google.com/file/d/13oZaqhmhfNfospYPvN56qZ6-DoIMw1yf/view", "source_sha256": "03b64337afa7fe5d886778bac2676fc6ce9e6cf540f92bef4be25fcb12fdac58", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-09-ebony-retail-holdings-ita-296-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-09-ebony-retail-holdings-ita-296-2026.pdf?download=1" }, { "id": "hc-del-2026-01-28-toshiba-corporation-ita-60-2026", "title": "Commissioner of Income Tax (International Taxation)-3 v. Toshiba Corporation", "court": "High Court of Delhi", "decision_date": "2026-01-28", "citation": "ITA 60/2026 (Delhi HC, decided 2026-01-28)", "case_numbers_display": "ITA 60/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; CIT(A)-43 and ITAT orders deleting Section 201(1)/201(1A) demand affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "195", "201(1)", "201(1A)", "260A" ], "assessment_years": [ "See order u/s 201(1)/201(1A) dated 12.11.2021" ], "holding_summary": "Lack of jurisdiction of the Assessing Officer in proceedings under Sections 201(1) and 201(1A) to re-characterize a transaction of 'purchase of shares' from non-resident sellers (on which TDS was deducted and deposited at 10% plus surcharge) into a 'purchase of assets'.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-28-toshiba-corporation-ita-60-2026.pdf", "canonical_record_index": 159, "source_asset_references": [ "DLHC011320292024_1_2026-01-28" ], "source_drive_file_id": "10X0RmVxGNziCl_p4H5uupNyMkB0ZpMTJ", "source_drive_url": "https://drive.google.com/file/d/10X0RmVxGNziCl_p4H5uupNyMkB0ZpMTJ/view", "source_sha256": "2835d8136f7e6ecb7f1dce2051e35c3bc266366f9c91833bc7715a5b0a361881", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-01-28-toshiba-corporation-ita-60-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-28-toshiba-corporation-ita-60-2026.pdf?download=1" }, { "id": "hc-del-2026-02-23-krishak-bharti-cooperative-ita-147-2026", "title": "Principal Commissioner of Income Tax (Central)-3, New Delhi v. Krishak Bharti Cooperative Ltd. (KRIBHCO)", "court": "High Court of Delhi", "decision_date": "2026-02-23", "citation": "ITA 147/2026 (Delhi HC, decided 2026-02-23)", "case_numbers_display": "ITA 147/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed following PCIT v. Era Infrastructure (India) Ltd. (2022) 448 ITR 674 (Del), subject to the outcome of the pending Supreme Court SLP in PCIT v. IL & FS Energy Development Co. Ltd.", "in_whose_favour": "Assessee", "sections_1961": [ "14A", "260A" ], "assessment_years": [ "Pre-AY 2022-23 (see ITA 147/2026)" ], "holding_summary": "Deletion of disallowance under Section 14A where no exempt income was earned during the relevant assessment year; the Explanation inserted in Section 14A by the Finance Act, 2022 operates prospectively from 01.04.2022, following PCIT v. Era Infrastructure (India) Ltd. (2022) 448 ITR 674 (Del).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-23-krishak-bharti-cooperative-ita-147-2026.pdf", "canonical_record_index": 160, "source_asset_references": [ "DLHC011320532024_1_2026-02-23" ], "source_drive_file_id": "1WLowmNbXyrJwPuXXXtyu5GkSavVUQ67i", "source_drive_url": "https://drive.google.com/file/d/1WLowmNbXyrJwPuXXXtyu5GkSavVUQ67i/view", "source_sha256": "b2fa391a59cd69b9f29cc5aeaca0eb29c74af1f165fa246c4b6b67dae2b614a0", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-02-23-krishak-bharti-cooperative-ita-147-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-23-krishak-bharti-cooperative-ita-147-2026.pdf?download=1" }, { "id": "hc-del-2026-05-26-microsoft-india-r-and-d-ita-458-2026", "title": "Principal Commissioner of Income Tax, Delhi-4 v. Microsoft India (R&D) Pvt. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-05-26", "citation": "ITA 458/2026 & ITA 459/2026 (Delhi HC, decided 2026-05-26)", "case_numbers_display": "ITA 458/2026 & ITA 459/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Both Revenue appeals dismissed following the coordinate bench judgment dated 19.03.2024 in the assessee's own case (ITA 507/2022).", "in_whose_favour": "Assessee", "sections_1961": [ "22", "56(2)(iii)", "260A" ], "assessment_years": [ "See ITA 458/2026 & ITA 459/2026" ], "holding_summary": "Classification of rental income from a composite, inseparable letting of building premises together with fitted fixtures and equipment under 'Income from Other Sources' (Section 56(2)(iii)) rather than 'Income from House Property' (Section 22), applying Sultan Brothers Pvt. Ltd. v. CIT (1964) 51 ITR 353 (SC) and the coordinate bench decision dated 19.03.2024 in the assessee's own case (ITA 507/2022).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-05-26-microsoft-india-r-and-d-ita-458-2026.pdf", "canonical_record_index": 161, "source_asset_references": [ "DLHC011086912023_1_2026-05-26" ], "source_drive_file_id": "1QK_lXlKPnqD2NPuIPE4lexT1Dz7RNKPa", "source_drive_url": "https://drive.google.com/file/d/1QK_lXlKPnqD2NPuIPE4lexT1Dz7RNKPa/view", "source_sha256": "bea124b9c5ba877e68d2d1ed9b4fa6e3ce1d0f3fa02d2dfc890d489b03db89a5", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-05-26-microsoft-india-r-and-d-ita-458-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-05-26-microsoft-india-r-and-d-ita-458-2026.pdf?download=1" }, { "id": "hc-del-2026-01-22-bsc-candc-joint-venture-ita-40-2026", "title": "BSC C&C Joint Venture v. Assistant Commissioner of Income Tax", "court": "High Court of Delhi", "decision_date": "2026-01-22", "citation": "ITA 40/2026 (Delhi HC, decided 2026-01-22)", "case_numbers_display": "ITA 40/2026", "category": "Procedural, interim and remand orders", "outcome": "Assessee (Procedural liberty) - Appeal disposed of granting liberty to the appellant to apply before the CBDT under Section 119 within two months for relaxation of the requirement of claiming Section 80-IA(4) in the original return.", "in_whose_favour": "Assessee (Procedural liberty)", "sections_1961": [ "80-IA(4)", "80A(5)", "119", "139(1)", "260A" ], "assessment_years": [ "See ITA 40/2026" ], "holding_summary": "Liberty granted to infrastructure joint venture to apply within two months to the CBDT under Section 119 for relaxation/condonation regarding an inadvertent omission to claim deduction under Section 80-IA(4) in its original return of income (where the claim was raised before the CIT(A) and allowed in subsequent assessment years).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-22-bsc-candc-joint-venture-ita-40-2026.pdf", "canonical_record_index": 162, "source_asset_references": [ "DLHC011091322025_1_2026-01-22" ], "source_drive_file_id": "1k0SLTKWLbAm5X1rr-UFMNHw-3KALHDfe", "source_drive_url": "https://drive.google.com/file/d/1k0SLTKWLbAm5X1rr-UFMNHw-3KALHDfe/view", "source_sha256": "5adde34ca99b840e083512b21d96ae7789f40dfa6004e7dbf641f78a4998879d", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-01-22-bsc-candc-joint-venture-ita-40-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-22-bsc-candc-joint-venture-ita-40-2026.pdf?download=1" }, { "id": "hc-del-2026-04-29-cnh-industrial-india-ita-535-2025", "title": "Principal Commissioner of Income Tax, Delhi-1 v. M/s CNH Industrial (India) Pvt. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-04-29", "citation": "ITA 535/2025 (Delhi HC, decided 2026-04-29)", "case_numbers_display": "ITA 535/2025", "category": "Procedural, interim and remand orders", "outcome": "Assessee (Dismissed for lack of territorial jurisdiction with liberty to re-file in Bombay HC) - Revenue appeal disposed of as not maintainable before the Delhi High Court under PCIT v. ABC Papers Ltd. (2022) 9 SCC 1, with 60 days' liberty to file before the appropriate High Court.", "in_whose_favour": "Assessee (Dismissed for lack of territorial jurisdiction with liberty to re", "sections_1961": [ "127", "260A" ], "assessment_years": [ "2018-19" ], "holding_summary": "Lack of territorial jurisdiction of the High Court of Delhi to entertain an appeal under Section 260A against an order dated 15.05.2023 passed by ITAT Bench 'K', Mumbai where the Assessing Officer was also situated in Mumbai, applying PCIT v. ABC Papers Ltd. (2022) 9 SCC 1.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-29-cnh-industrial-india-ita-535-2025.pdf", "canonical_record_index": 163, "source_asset_references": [ "DLHC011282472024_1_2026-04-29" ], "source_drive_file_id": "19_xeIa0k0P_qalDq_8EIaWKMMRUixYui", "source_drive_url": "https://drive.google.com/file/d/19_xeIa0k0P_qalDq_8EIaWKMMRUixYui/view", "source_sha256": "02b3b4cff5be0f06ebd2eea2b5b2e2d8351c7d72f02181742f9591acc8256962", "source_pdf_pages": 2, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-29-cnh-industrial-india-ita-535-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-29-cnh-industrial-india-ita-535-2025.pdf?download=1" }, { "id": "hc-del-2026-05-12-veritas-storages-singapore-ita-307-2025", "title": "Commissioner of Income Tax (International Taxation)-3 v. Veritas Storages Singapore Pte. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-05-12", "citation": "ITA 307/2025 & ITA 309/2025 (Delhi HC, decided 2026-05-12)", "case_numbers_display": "ITA 307/2025 & ITA 309/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Both Revenue appeals dismissed; software licence issue covered by Engineering Analysis (SC) and ancillary maintenance/training services covered by CIT v. TSYS Card Tech Ltd. (ITA 165/2024).", "in_whose_favour": "Assessee", "sections_1961": [ "9(1)(vi)", "9(1)(vii)", "90", "260A" ], "assessment_years": [ "2020-21" ], "holding_summary": "Non-taxability of receipts from (i) sale of hardware appliances, (ii) sale of software licences, (iii) maintenance support and services related to software licences, and (iv) education and training services; remand to ITAT declined as futile where the ancillary maintenance and training issues are squarely covered in favour of the assessee by CIT (Intl. Tax.)-3 v. TSYS Card Tech Ltd. (ITA No. 165/2024 decided 16.07.2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-05-12-veritas-storages-singapore-ita-307-2025.pdf", "canonical_record_index": 164, "source_asset_references": [ "DLHC011242932024_1_2026-05-12" ], "source_drive_file_id": "1yXgQESsc7sA8fY4eXiMlCu0OXxfqJyUP", "source_drive_url": "https://drive.google.com/file/d/1yXgQESsc7sA8fY4eXiMlCu0OXxfqJyUP/view", "source_sha256": "5a8c78c574809e21009d25d435d798dbae752d9ac30ca9327f23b32b8d3d0326", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-05-12-veritas-storages-singapore-ita-307-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-05-12-veritas-storages-singapore-ita-307-2025.pdf?download=1" }, { "id": "hc-del-2026-02-09-mahagun-india-ita-259-2025", "title": "Commissioner of Income Tax (TDS)-1, New Delhi v. M/s Mahagun (India) Pvt. Ltd. & Mahagun Real Estate Pvt. Ltd.", "court": "High Court of Delhi", "decision_date": "2026-02-09", "citation": "ITA 259/2025, ITA 418/2025 & ITA 420/2025 (Delhi HC, decided 2026-02-09)", "case_numbers_display": "ITA 259/2025, ITA 418/2025 & ITA 420/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All three Revenue appeals rejected following the prospective application direction in Rajesh Projects (India) (P.) Ltd. [2017] 78 taxmann.com 263 (Del) as affirmed in NOIDA v. CIT [2018] 95 taxmann.com 80 (SC).", "in_whose_favour": "Assessee", "sections_1961": [ "194-I", "201(1)", "201(1A)", "260A" ], "assessment_years": [ "Pre-16.02.2017 periods (see ITAT orders dated 15.12.2023 & 04.09.2024)" ], "holding_summary": "Prospective operation of the ruling in Rajesh Projects (India) (P.) Ltd. v. CIT (TDS)-II [2017] 78 taxmann.com 263 (Del) (as affirmed by the Supreme Court in NOIDA v. CIT [2018] 95 taxmann.com 80 (SC)) requiring deduction of TDS under Section 194-I on annual lease rent paid to Greater Noida Industrial Development Authority (GNIDA).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-09-mahagun-india-ita-259-2025.pdf", "canonical_record_index": 165, "source_asset_references": [ "DLHC011224962024_1_2026-02-09" ], "source_drive_file_id": "1CubYQrgc5M-1g_YiqoxKYASN0d4j7jZ_", "source_drive_url": "https://drive.google.com/file/d/1CubYQrgc5M-1g_YiqoxKYASN0d4j7jZ_/view", "source_sha256": "2cad7ca6c2ff7906705d3ea9823617e0c2dfed399dc1cef18555db68d14beeb3", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-02-09-mahagun-india-ita-259-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-09-mahagun-india-ita-259-2025.pdf?download=1" }, { "id": "hc-del-2026-04-28-dabur-invest-corp-ita-344-2026", "title": "Principal Commissioner of Income Tax-10 v. Dabur Invest Corp.", "court": "High Court of Delhi", "decision_date": "2026-04-28", "citation": "ITA 344/2026 (Delhi HC, decided 2026-04-28)", "case_numbers_display": "ITA 344/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed on principles of consistency following order dated 08.10.2025 in ITA 493/2025 (PCIT v. M/s Dabur Invest Corp. Ltd.).", "in_whose_favour": "Assessee", "sections_1961": [ "143(3)", "260A" ], "assessment_years": [ "2012-13" ], "holding_summary": "Dismissal of Revenue appeal for AY 2012-13 on principles of consistency where the identical issue had been consistently answered in favour of the assessee from AY 2002-03 to AY 2023-24 and the Revenue's appeal for AY 2015-16 (ITA 493/2025) had already been dismissed on 08.10.2025.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-28-dabur-invest-corp-ita-344-2026.pdf", "canonical_record_index": 166, "source_asset_references": [ "DLHC011104372025_1_2026-04-28" ], "source_drive_file_id": "1vGDWijntPGPkIqptDG9zIyZh-7zf0Rpg", "source_drive_url": "https://drive.google.com/file/d/1vGDWijntPGPkIqptDG9zIyZh-7zf0Rpg/view", "source_sha256": "edd2fc03865013f91d4f01cbd779c1197b5bf33fb6f56d63ad5b4fc0725b0282", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-28-dabur-invest-corp-ita-344-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-28-dabur-invest-corp-ita-344-2026.pdf?download=1" }, { "id": "hc-del-2026-09-28-olive-overseas-ita-780-2026", "title": "Principal Commissioner of Income Tax (Central)-3, New Delhi v. Olive Overseas Private Limited", "court": "High Court of Delhi", "decision_date": "2026-09-28", "citation": "ITA 780/2026 & ITA 783/2026 (CNR: DLHC011107502025 & DLHC011107542025) (Delhi HC, decided 2026-09-28)", "case_numbers_display": "ITA 780/2026 & ITA 783/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Both Revenue appeals disposed of against the Revenue following PCIT (Central)-3 v. Anand Kumar Jain (HUF) (ITA 23/2021) and CIT v. Harjeev Aggarwal (2016) 241 Taxman 199 (Del).", "in_whose_favour": "Assessee", "sections_1961": [ "68", "132(4)", "153A", "153C", "260A" ], "assessment_years": [ "2012-13", "2014-15" ], "holding_summary": "Deletion of additions under Section 153A for unabated AYs 2012-13 and 2014-15 based solely on a standalone statement of a third-party accommodation-entry provider (Mr. Jindal) recorded under Section 132(4) without any corroborative incriminating material unearthed during search, following PCIT (Central)-3 v. Anand Kumar Jain (HUF) (ITA 23/2021).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-28-olive-overseas-ita-780-2026.pdf", "canonical_record_index": 167, "source_asset_references": [ "DLHC011107502025_1_2026-09-28" ], "source_drive_file_id": "1KATIBIrn6Z_CyMgcNYFtbQbWETng2bp1", "source_drive_url": "https://drive.google.com/file/d/1KATIBIrn6Z_CyMgcNYFtbQbWETng2bp1/view", "source_sha256": "45379d04821a2055205ec8066545e3923085669ddd4bbe83cc0583db1e335331", "source_pdf_pages": 7, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-09-28-olive-overseas-ita-780-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-09-28-olive-overseas-ita-780-2026.pdf?download=1" }, { "id": "hc-del-2026-02-17-british-airways-plc-wp-c-18856-2025", "title": "British Airways PLC v. Assistant Commissioner of Income Tax, Circle (Int. Tax.) 1(1)(2), New Delhi & Anr.", "court": "High Court of Delhi", "decision_date": "2026-02-17", "citation": "W.P.(C) 18856/2025 (Delhi HC, decided 2026-02-17)", "case_numbers_display": "W.P.(C) 18856/2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed; order and Section 197 certificate dated 25.09.2025 (at 0.1%) set aside, with directions to issue a NIL rate certificate within 7 days and for future years within 30 days.", "in_whose_favour": "Assessee", "sections_1961": [ "90", "195", "197" ], "assessment_years": [ "2026-27 (FY 2025-26)" ], "holding_summary": "Quashing of Section 197 certificate dated 25.09.2025 prescribing 0.1% TDS on aircraft/cargo operations of a UK tax-resident airline exempt under Article 8 of the India-UK DTAA; mandatory direction to issue a NIL withholding certificate within 7 days and for future years within 30 days of application.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-17-british-airways-plc-wp-c-18856-2025.pdf", "canonical_record_index": 168, "source_asset_references": [ "DLHC011006682025_1_2026-02-17" ], "source_drive_file_id": "11ZAEymNBvv7w2jwgKBMUHoOG14XSq2uD", "source_drive_url": "https://drive.google.com/file/d/11ZAEymNBvv7w2jwgKBMUHoOG14XSq2uD/view", "source_sha256": "9c338f1a14c3691a16642fa7a032660c60a641858c82c4fe5631703d48765947", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-02-17-british-airways-plc-wp-c-18856-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-02-17-british-airways-plc-wp-c-18856-2025.pdf?download=1" }, { "id": "hc-del-2026-04-28-wanshan-mobiles-batch-wp-c-2617-2026", "title": "Wanshan Mobiles Pvt. Ltd., Lingdao Mobiles India Pvt. Ltd., Bro Mobile Trading India Pvt. Ltd. & Ors. v. Union of India & Ors. (Batch of 60+ Writ Petitions)", "court": "High Court of Delhi", "decision_date": "2026-04-28", "citation": "W.P.(C) 2617/2026 & Connected Matters (Delhi HC, decided 2026-04-28)", "case_numbers_display": "W.P.(C) 2617/2026 & Batch (60+ Connected Writ Petitions)", "category": "Procedural, interim and remand orders", "outcome": "Assessee (Procedural liberty with extended interim protection) - Writ petitions disposed of as withdrawn with liberty to file fresh petitions by 24.05.2026 and continuation of interim stay orders until 31.05.2026.", "in_whose_favour": "Assessee (Procedural liberty with extended interim protection)", "sections_1961": [ "144C", "153", "153B", "153C" ], "assessment_years": [ "Multiple Assessment Years (Batch of 60+ Writ Petitions)" ], "holding_summary": "Disposal of batch of over 60 writ petitions as withdrawn with liberty to file fresh individualized writ petitions on or before 24.05.2026 following the Supreme Court split verdict / reference to a Larger Bench, while extending existing interim protection up to 31.05.2026.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-28-wanshan-mobiles-batch-wp-c-2617-2026.pdf", "canonical_record_index": 169, "source_asset_references": [ "DLHC011012062025_1_2026-04-28" ], "source_drive_file_id": "1aNZv8E_ty82mkkIkVIECC3m8fiOVTm8H", "source_drive_url": "https://drive.google.com/file/d/1aNZv8E_ty82mkkIkVIECC3m8fiOVTm8H/view", "source_sha256": "13a34958009087fcb127401de7be4b1f4dad77ad70695360d55fac85d935154a", "source_pdf_pages": 5, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-28-wanshan-mobiles-batch-wp-c-2617-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-28-wanshan-mobiles-batch-wp-c-2617-2026.pdf?download=1" }, { "id": "hc-del-2026-04-02-remfry-and-sagar-ita-273-2026", "title": "Principal Commissioner of Income Tax-12 v. M/s Remfry and Sagar & Anr.", "court": "High Court of Delhi", "decision_date": "2026-04-02", "citation": "ITA 273/2026, ITA 274/2026, ITA 275/2026, ITA 276/2026 & ITA 285/2026 (Delhi HC, decided 2026-04-02)", "case_numbers_display": "ITA Nos. 273, 274, 275, 276 & 285 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All five Revenue appeals dismissed following PCIT v. M/s Remfry & Sagar (ITA 199/2017, 2025:DHC:563-DB decided 31.01.2025).", "in_whose_favour": "Assessee", "sections_1961": [ "37(1)", "260A" ], "assessment_years": [ "Subsequent AYs following AYs 2009-10 & 2011-12 (see ITA Nos. 273-276 & 285/2026)" ], "holding_summary": "Allowability of goodwill licence fees paid by a law firm (M/s Remfry & Sagar) to a private limited company (M/s Remfry & Sagar Consultants Pvt. Ltd.) as a business deduction under Section 37(1), and deletion of ad-hoc disallowance of proportionate foreign travel expenses; Explanation 1 to Section 37(1) not attracted following PCIT v. M/s Remfry & Sagar (2025:DHC:563-DB).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-02-remfry-and-sagar-ita-273-2026.pdf", "canonical_record_index": 170, "source_asset_references": [ "DLHC011102742025_1_2026-04-02" ], "source_drive_file_id": "1JvdTG9R_fYQvGJkXHh1bHTsnU_R0pTcr", "source_drive_url": "https://drive.google.com/file/d/1JvdTG9R_fYQvGJkXHh1bHTsnU_R0pTcr/view", "source_sha256": "2542468bb2a0322c0680ce34b76d0e3af37e59802c85b89a04f4207442291638", "source_pdf_pages": 6, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-02-remfry-and-sagar-ita-273-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-02-remfry-and-sagar-ita-273-2026.pdf?download=1" }, { "id": "hc-del-2026-04-24-pradeep-wig-neera-wig-ita-681-2025", "title": "Principal Commissioner of Income Tax, Central-1, Delhi v. Pradeep Wig & Neera Wig (Batch of 14 Appeals)", "court": "High Court of Delhi", "decision_date": "2026-04-24", "citation": "ITA 681/2025 & 13 Connected Appeals (ITAs 697–698, 700–703, 708–710, 712, 725–727/2025) (Delhi HC, decided 2026-04-24)", "case_numbers_display": "ITA Nos. 681, 697, 698, 700, 701, 702, 703, 708, 709, 710, 712, 725, 726 & 727 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - All 14 Revenue appeals dismissed; ITAT common order dated 29.04.2025 deleting additions of foreign corporate rental income and capital gains in the hands of individual shareholders affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "5", "6(3)", "9", "22", "45", "132", "153A", "260A" ], "assessment_years": [ "2011-12", "2012-13", "2013-14", "2014-15", "2015-16", "2016-17", "2017-18" ], "holding_summary": "Impermissibility of piercing the corporate veil or invoking 'substance over form' in a Section 153A assessment (AYs 2011-12 to 2017-18) to tax rental income and capital gains from London residential flats owned by a BVI/UK company (Carmichael Capital Ltd.) in the personal hands of its Indian resident shareholders where equity remittances were made lawfully under the RBI Liberalised Remittance Scheme (LRS) and no dividend was distributed.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-24-pradeep-wig-neera-wig-ita-681-2025.pdf", "canonical_record_index": 171, "source_asset_references": [ "DLHC010971582025_1_2026-04-24" ], "source_drive_file_id": "1g25FRXS3rbaUtlwdVKZT8uepLZHnl5Zl", "source_drive_url": "https://drive.google.com/file/d/1g25FRXS3rbaUtlwdVKZT8uepLZHnl5Zl/view", "source_sha256": "2fce54da045de1f3e6b8df5550833e22b70bdd0e61bb95f6bbd215b60a3c07bc", "source_pdf_pages": 13, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-04-24-pradeep-wig-neera-wig-ita-681-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-04-24-pradeep-wig-neera-wig-ita-681-2025.pdf?download=1" }, { "id": "hc-del-2026-01-12-atul-goel-ita-10-2026", "title": "Principal Commissioner of Income Tax-7, Delhi v. Atul Goel", "court": "High Court of Delhi", "decision_date": "2026-01-12", "citation": "ITA 10/2026 (Delhi HC, decided 2026-01-12)", "case_numbers_display": "ITA 10/2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Revenue appeal dismissed; CIT(A) and ITAT orders quashing the Section 148 reassessment proceedings affirmed.", "in_whose_favour": "Assessee", "sections_1961": [ "68", "147", "148", "260A" ], "assessment_years": [ "See reopening notice dated 22.11.2019 (ITA 10/2026)" ], "holding_summary": "Invalidity of reassessment notice dated 22.11.2019 under Section 148 based on a Serious Fraud Investigation Office (SFIO) report alleging Client Code Modification (CCM) where the recorded reasons mentioned neither any specific transaction nor the correct broker name, and the assessee had already offered the income to tax at the maximum marginal rate.", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-12-atul-goel-ita-10-2026.pdf", "canonical_record_index": 172, "source_asset_references": [ "DLHC011084552025_1_2026-01-12" ], "source_drive_file_id": "1HSD8Q9blIk_5_p2VdCF6g3lrX-XR9dnh", "source_drive_url": "https://drive.google.com/file/d/1HSD8Q9blIk_5_p2VdCF6g3lrX-XR9dnh/view", "source_sha256": "39eb130dfe81783a538b2617a698092644f99872b53c7b316b05525ccb61ad9a", "source_pdf_pages": 4, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-del-2026-01-12-atul-goel-ita-10-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-del-2026-01-12-atul-goel-ita-10-2026.pdf?download=1" }, { "id": "hc-bom-2026-01-09-ashok-ankushrao-ingle-wp-8112-of-2025", "title": "Ashok Ankushrao Ingle v. Principal Commissioner of Income Tax, Nashik-1 & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:992-DB | Writ Petition No. 8112 of 2025", "case_numbers_display": "Writ Petition No. 8112 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8112 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-ashok-ankushrao-ingle-wp-8112-of-2025.pdf", "canonical_record_index": 173, "source_asset_references": [ "20260109_HCBM030262382025" ], "source_drive_file_id": "1PrLy3gNvyda7xvESz9A1B0b1QoYV_5Hm", "source_drive_url": "https://drive.google.com/file/d/1PrLy3gNvyda7xvESz9A1B0b1QoYV_5Hm/view", "source_sha256": "6d0a4f3ab0c24fe37e7a0fc880ad5258a1b94b73bd54816ed57b1738e392364d", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-ashok-ankushrao-ingle-wp-8112-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-ashok-ankushrao-ingle-wp-8112-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8098-of-2025", "title": "Shailendra Shashikant Suryawanshi v. Principal Commissioner of Income Tax, Nashik & Anr. (WP 8098/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:990-DB | Writ Petition No. 8098 of 2025", "case_numbers_display": "Writ Petition No. 8098 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8098 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8098-of-2025.pdf", "canonical_record_index": 174, "source_asset_references": [ "20260109_HCBM030264332025" ], "source_drive_file_id": "1bgsh3BNNitmn43aC3y8b8xAdzs08AbB2", "source_drive_url": "https://drive.google.com/file/d/1bgsh3BNNitmn43aC3y8b8xAdzs08AbB2/view", "source_sha256": "a144ed84e52052d48be44fd11ce2256d924a72cd078d168bc6948c9f4b921782", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8098-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8098-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8097-of-2025", "title": "Shailendra Shashikant Suryawanshi v. Principal Commissioner of Income Tax & Anr. (WP 8097/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:989-DB | Writ Petition No. 8097 of 2025", "case_numbers_display": "Writ Petition No. 8097 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8097 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8097-of-2025.pdf", "canonical_record_index": 175, "source_asset_references": [ "20260109_HCBM030264402025" ], "source_drive_file_id": "1_1N2OL8npvxwI1ltnVG9sXYtbh0cJBK3", "source_drive_url": "https://drive.google.com/file/d/1_1N2OL8npvxwI1ltnVG9sXYtbh0cJBK3/view", "source_sha256": "83fd1fcef4205c31c511a6b7d649c60b56ea4833528b5d078fb446d56b03f099", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8097-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-shailendra-shashikant-suryawansh-wp-8097-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-khushalsinh-ramlal-pardeshi-wp-8111-of-2025", "title": "Khushalsinh Ramlal Pardeshi v. Principal Commissioner of Income Tax & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:991-DB | Writ Petition No. 8111 of 2025", "case_numbers_display": "Writ Petition No. 8111 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8111 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-khushalsinh-ramlal-pardeshi-wp-8111-of-2025.pdf", "canonical_record_index": 176, "source_asset_references": [ "20260109_HCBM030264412025" ], "source_drive_file_id": "1Z-PhYxCXAHWw9aQqMf3PgI-R7L1i_Q2q", "source_drive_url": "https://drive.google.com/file/d/1Z-PhYxCXAHWw9aQqMf3PgI-R7L1i_Q2q/view", "source_sha256": "58cfddedf9c8d96c2263c0f5937d23cce0b9b36d9ba17182b595338634226141", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-khushalsinh-ramlal-pardeshi-wp-8111-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-khushalsinh-ramlal-pardeshi-wp-8111-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-varsha-sameer-agrawal-wp-8115-of-2025", "title": "Varsha Sameer Agrawal v. Principal Commissioner of Income Tax, Nashik & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:996-DB | Writ Petition No. 8115 of 2025", "case_numbers_display": "Writ Petition No. 8115 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8115 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-varsha-sameer-agrawal-wp-8115-of-2025.pdf", "canonical_record_index": 177, "source_asset_references": [ "20260109_HCBM030264842025" ], "source_drive_file_id": "1-3wHIOoju2eS7MJ9s3AVWOergXn2xqps", "source_drive_url": "https://drive.google.com/file/d/1-3wHIOoju2eS7MJ9s3AVWOergXn2xqps/view", "source_sha256": "5f472b9fc0bba9bd27d93ca2b3d3b75f7e7fe7d01509c3326a7aa54f9ba33119", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-varsha-sameer-agrawal-wp-8115-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-varsha-sameer-agrawal-wp-8115-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-mayuri-rajendra-suryawanshi-wp-8114-of-2025", "title": "Mayuri Rajendra Suryawanshi v. Principal Commissioner of Income Tax, Nashik & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:995-DB | Writ Petition No. 8114 of 2025", "case_numbers_display": "Writ Petition No. 8114 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8114 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-mayuri-rajendra-suryawanshi-wp-8114-of-2025.pdf", "canonical_record_index": 178, "source_asset_references": [ "20260109_HCBM030265582025" ], "source_drive_file_id": "1M__ybnkLV88D7jcumom2PZCkdjMC4Gn7", "source_drive_url": "https://drive.google.com/file/d/1M__ybnkLV88D7jcumom2PZCkdjMC4Gn7/view", "source_sha256": "7d3ec3f76bdd43ba0458ec032dc27fe874bb96fc7a2b215d37bb38fc06125d4b", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-mayuri-rajendra-suryawanshi-wp-8114-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-mayuri-rajendra-suryawanshi-wp-8114-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-satish-sitaram-solanke-wp-8113-of-2025", "title": "Satish Sitaram Solanke v. Principal Commissioner of Income Tax, Nashik & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:994-DB | Writ Petition No. 8113 of 2025", "case_numbers_display": "Writ Petition No. 8113 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8113 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-satish-sitaram-solanke-wp-8113-of-2025.pdf", "canonical_record_index": 179, "source_asset_references": [ "20260109_HCBM030265602025" ], "source_drive_file_id": "1XiNnlA6aJw_smpMyFBlbJWc-lVzmkAZh", "source_drive_url": "https://drive.google.com/file/d/1XiNnlA6aJw_smpMyFBlbJWc-lVzmkAZh/view", "source_sha256": "947cd0f5bd21c5fbc8f731f4d0cb0066d333d7ab6899d12c47fa5bea0aa7c02e", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-satish-sitaram-solanke-wp-8113-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-satish-sitaram-solanke-wp-8113-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-rekha-vasant-shah-wp-8088-of-2025", "title": "Rekha Vasant Shah v. Income Tax Officer, Ward 2, Ahmednagar & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:988-DB | Writ Petition No. 8088 of 2025", "case_numbers_display": "Writ Petition No. 8088 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8088 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-rekha-vasant-shah-wp-8088-of-2025.pdf", "canonical_record_index": 180, "source_asset_references": [ "20260109_HCBM030267052025" ], "source_drive_file_id": "1YZHrixUqUrVfGw7WrH5CG9CyA2CvWJxK", "source_drive_url": "https://drive.google.com/file/d/1YZHrixUqUrVfGw7WrH5CG9CyA2CvWJxK/view", "source_sha256": "308b1d08a6a94c3fc366101d5d0fe8b16993d6ec65fe72d0ec151c37509fe20c", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-rekha-vasant-shah-wp-8088-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-rekha-vasant-shah-wp-8088-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-vimal-vilas-jangle-wp-8083-of-2025", "title": "Vimal Vilas Jangle v. Income Tax Officer, Ward 2, Ahmednagar & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:802-DB | Writ Petition No. 8083 of 2025", "case_numbers_display": "Writ Petition No. 8083 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8083 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-vimal-vilas-jangle-wp-8083-of-2025.pdf", "canonical_record_index": 181, "source_asset_references": [ "20260109_HCBM030267092025" ], "source_drive_file_id": "1kKDsVvtyXtvy_e1jvlgpsdh6cfu_kcmP", "source_drive_url": "https://drive.google.com/file/d/1kKDsVvtyXtvy_e1jvlgpsdh6cfu_kcmP/view", "source_sha256": "baa408a58b838693d0adfc766a6f38037c6738e9da1154bd07971cb88e361df9", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-vimal-vilas-jangle-wp-8083-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-vimal-vilas-jangle-wp-8083-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-rajesh-amritlal-bagdiya-wp-8203-of-2025", "title": "Rajesh Amritlal Bagdiya v. Principal Commissioner of Income Tax, Nashik & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:1001-DB | Writ Petition No. 8203 of 2025", "case_numbers_display": "Writ Petition No. 8203 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8203 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-rajesh-amritlal-bagdiya-wp-8203-of-2025.pdf", "canonical_record_index": 182, "source_asset_references": [ "20260109_HCBM030269912025" ], "source_drive_file_id": "1GqGqUqMd8j8m_mprUttXCwI8GMkrYZHP", "source_drive_url": "https://drive.google.com/file/d/1GqGqUqMd8j8m_mprUttXCwI8GMkrYZHP/view", "source_sha256": "ef99dea1d61ffb171faa9c97c867eedf64769d08e6fb8af1db6762459be684c8", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-rajesh-amritlal-bagdiya-wp-8203-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-rajesh-amritlal-bagdiya-wp-8203-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-ishita-nitin-chechani-wp-8202-of-2025", "title": "Ishita Nitin Chechani v. Principal Commissioner of Income Tax & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:998-DB | Writ Petition No. 8202 of 2025", "case_numbers_display": "Writ Petition No. 8202 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8202 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-ishita-nitin-chechani-wp-8202-of-2025.pdf", "canonical_record_index": 183, "source_asset_references": [ "20260109_HCBM030269932025" ], "source_drive_file_id": "1iiuUlqnNHIx0_MXAWhr45MCi_TF0P9gQ", "source_drive_url": "https://drive.google.com/file/d/1iiuUlqnNHIx0_MXAWhr45MCi_TF0P9gQ/view", "source_sha256": "b4baf815d209724c20907c0ccfbeab3f9fef9dda7702bde61eb89df83ab0a69c", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-ishita-nitin-chechani-wp-8202-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-ishita-nitin-chechani-wp-8202-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-09-manisha-asaram-gore-wp-8201-of-2025", "title": "Manisha Asaram Gore v. Principal Commissioner of Income Tax, Nashik & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-09", "citation": "2026:BHC-AUG:997-DB | Writ Petition No. 8201 of 2025", "case_numbers_display": "Writ Petition No. 8201 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8201 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-manisha-asaram-gore-wp-8201-of-2025.pdf", "canonical_record_index": 184, "source_asset_references": [ "20260109_HCBM030270392025" ], "source_drive_file_id": "1xq0FhAbg0pSi8jeKFNuHvC6TdNbuoGc0", "source_drive_url": "https://drive.google.com/file/d/1xq0FhAbg0pSi8jeKFNuHvC6TdNbuoGc0/view", "source_sha256": "2569d9637bba6ba5cc27ef29bf4ca5737de11c2db092a65dc3c04b4d1a1d242f", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-09-manisha-asaram-gore-wp-8201-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-09-manisha-asaram-gore-wp-8201-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-12-rachana-rajesh-malu-wp-6337-of-2025", "title": "Rachana Rajesh Malu v. Principal Commissioner of Income Tax, Nashik & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1050-DB | Writ Petition No. 6337 of 2025", "case_numbers_display": "Writ Petition No. 6337 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 6337 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-rachana-rajesh-malu-wp-6337-of-2025.pdf", "canonical_record_index": 185, "source_asset_references": [ "20260112_HCBM030163282025" ], "source_drive_file_id": "17jNesPg7CFszEx6rwOCfVhhLxvNrA-Wv", "source_drive_url": "https://drive.google.com/file/d/17jNesPg7CFszEx6rwOCfVhhLxvNrA-Wv/view", "source_sha256": "0b88603a62fe6afe6b1d9b93e82204898a307ec5fe4cb863cd800ed45fff2efe", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-rachana-rajesh-malu-wp-6337-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-rachana-rajesh-malu-wp-6337-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6349-of-2025", "title": "Nisar Mohibullah Khan v. Chief Commissioner of Income Tax, Pune & Ors. (WP 6349/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1052-DB | Writ Petition No. 6349 of 2025", "case_numbers_display": "Writ Petition No. 6349 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 6349 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6349-of-2025.pdf", "canonical_record_index": 186, "source_asset_references": [ "20260112_HCBM030178262025" ], "source_drive_file_id": "1mpkKSz7UvIhvazgGTOyiEUUY1LJZgbmS", "source_drive_url": "https://drive.google.com/file/d/1mpkKSz7UvIhvazgGTOyiEUUY1LJZgbmS/view", "source_sha256": "191fbea9e6a2da165ec943f1ea0dd07aaa42dc190881b5f28c727e6043d5f12a", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6349-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6349-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6348-of-2025", "title": "Nisar Mohibullah Khan v. Principal Commissioner of Income Tax & Ors. (WP 6348/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1054-DB | Writ Petition No. 6348 of 2025", "case_numbers_display": "Writ Petition No. 6348 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 6348 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6348-of-2025.pdf", "canonical_record_index": 187, "source_asset_references": [ "20260112_HCBM030178502025" ], "source_drive_file_id": "1uFC9cxCZJUv-G8EroA8vRzlgdFfnhS9n", "source_drive_url": "https://drive.google.com/file/d/1uFC9cxCZJUv-G8EroA8vRzlgdFfnhS9n/view", "source_sha256": "2d74d17ae04d972830732e29d0175838f891f17912d759f0d2dd7cd03f49293b", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6348-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-nisar-mohibullah-khan-wp-6348-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-12-arun-laxmanrao-dube-wp-13156-of-2024", "title": "Arun Laxmanrao Dube v. Income Tax Officer, Ward 1(5) & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1047-DB | Writ Petition No. 13156 of 2024", "case_numbers_display": "Writ Petition No. 13156 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 13156 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-arun-laxmanrao-dube-wp-13156-of-2024.pdf", "canonical_record_index": 188, "source_asset_references": [ "20260112_HCBM030451202024" ], "source_drive_file_id": "1ygxH0Tj7HjBbfS7kR9nORPdO9m_vhsTk", "source_drive_url": "https://drive.google.com/file/d/1ygxH0Tj7HjBbfS7kR9nORPdO9m_vhsTk/view", "source_sha256": "2fceb499181ac1d7109690a104ff00c3fe2214cb8391798862f9beaab0e74251", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-arun-laxmanrao-dube-wp-13156-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-arun-laxmanrao-dube-wp-13156-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-12-suresh-laxman-dube-wp-13155-of-2024", "title": "Suresh Laxman Dube v. Income Tax Officer, Ward 1(5) & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-12", "citation": "2026:BHC-AUG:1046-DB | Writ Petition No. 13155 of 2024", "case_numbers_display": "Writ Petition No. 13155 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 13155 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-suresh-laxman-dube-wp-13155-of-2024.pdf", "canonical_record_index": 189, "source_asset_references": [ "20260112_HCBM030451232024" ], "source_drive_file_id": "1ww2c-XnG4eZ0MYWmkt_PeYWGIERGko1F", "source_drive_url": "https://drive.google.com/file/d/1ww2c-XnG4eZ0MYWmkt_PeYWGIERGko1F/view", "source_sha256": "713f22b13d8951dfbc45681baa6695f1bf719d35374b975b766e81ce8a66f0ef", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-12-suresh-laxman-dube-wp-13155-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-12-suresh-laxman-dube-wp-13155-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-16-sanjay-shantilal-munot-wp-130-of-2026", "title": "Sanjay Shantilal Munot v. Income Tax Officer, Ward 1 & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-16", "citation": "2026:BHC-AUG:1662-DB | Writ Petition No. 130 of 2026", "case_numbers_display": "Writ Petition No. 130 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 130 of 2026).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-16-sanjay-shantilal-munot-wp-130-of-2026.pdf", "canonical_record_index": 190, "source_asset_references": [ "20260116_HCBM030509132025" ], "source_drive_file_id": "1FK5qgFz9BaVWCgR41QekadJnQ8XQ9kHF", "source_drive_url": "https://drive.google.com/file/d/1FK5qgFz9BaVWCgR41QekadJnQ8XQ9kHF/view", "source_sha256": "5f783987dfdc15690dea4e36afe72b89a865e5744f6f1b3c61ac8ea22e17e65e", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-16-sanjay-shantilal-munot-wp-130-of-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-16-sanjay-shantilal-munot-wp-130-of-2026.pdf?download=1" }, { "id": "hc-bom-2026-01-16-subhash-ratilal-maniyar-wp-141-of-2026", "title": "Subhash Ratilal Maniyar v. Income Tax Officer, Ward 1, Ahmednagar & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-16", "citation": "2026:BHC-AUG:1664-DB | Writ Petition No. 141 of 2026", "case_numbers_display": "Writ Petition No. 141 of 2026", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 141 of 2026).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-16-subhash-ratilal-maniyar-wp-141-of-2026.pdf", "canonical_record_index": 191, "source_asset_references": [ "20260116_HCBM030509152025" ], "source_drive_file_id": "1DPzsnUmQHcMWylMSU6WS7EdD0Y8uqsl_", "source_drive_url": "https://drive.google.com/file/d/1DPzsnUmQHcMWylMSU6WS7EdD0Y8uqsl_/view", "source_sha256": "4b73fe026b98cf26c7c1293208e50275ba9931e2452e142ebc051fc537cdd862", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-16-subhash-ratilal-maniyar-wp-141-of-2026.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-16-subhash-ratilal-maniyar-wp-141-of-2026.pdf?download=1" }, { "id": "hc-bom-2026-01-22-mahatma-basweshwar-shikshan-sans-wp-2526-of-2025", "title": "Mahatma Basweshwar Shikshan Sanstha, Latur v. Commissioner of Income Tax & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3131-DB | Writ Petition No. 2526 of 2025", "case_numbers_display": "Writ Petition No. 2526 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 2526 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-mahatma-basweshwar-shikshan-sans-wp-2526-of-2025.pdf", "canonical_record_index": 192, "source_asset_references": [ "20260122_HCBM030070292025" ], "source_drive_file_id": "1_sLe13RqCZbEzHXbsuvoIWBgNdfNbUWn", "source_drive_url": "https://drive.google.com/file/d/1_sLe13RqCZbEzHXbsuvoIWBgNdfNbUWn/view", "source_sha256": "a23a82a8436ac44ff5a0043da4100a06de8908adfeaac28740e816111768ffb7", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-mahatma-basweshwar-shikshan-sans-wp-2526-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-mahatma-basweshwar-shikshan-sans-wp-2526-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9861-of-2024", "title": "The Advocates Association of Bombay High Court Bench at Aurangabad v. PCCIT, Pune & Ors. (WP 9861/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3631-DB | Writ Petition No. 9861 of 2024", "case_numbers_display": "Writ Petition No. 9861 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 9861 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9861-of-2024.pdf", "canonical_record_index": 193, "source_asset_references": [ "20260122_HCBM030341722024" ], "source_drive_file_id": "1JsIR-HWHtN8Noof5af7q6vwyeFKpsneW", "source_drive_url": "https://drive.google.com/file/d/1JsIR-HWHtN8Noof5af7q6vwyeFKpsneW/view", "source_sha256": "48e6844d0a7326b19de0e0edcc0cb31c4166ef44e7aeab27f9d06d2d332d999b", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9861-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9861-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9865-of-2024", "title": "The Advocates Association of Bombay High Court Bench at Aurangabad v. CCIT, Pune & Ors. (WP 9865/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3630-DB | Writ Petition No. 9865 of 2024", "case_numbers_display": "Writ Petition No. 9865 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 9865 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9865-of-2024.pdf", "canonical_record_index": 194, "source_asset_references": [ "20260122_HCBM030341752024" ], "source_drive_file_id": "1NOvbYqSp5Gh_LhJDewV7T146ngRk2EZd", "source_drive_url": "https://drive.google.com/file/d/1NOvbYqSp5Gh_LhJDewV7T146ngRk2EZd/view", "source_sha256": "5fb7fae4bc88a6f64b9770488ca20bca5aac84d4c70173352a474e00f49b57b7", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9865-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9865-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9866-of-2024", "title": "The Advocates Association of Bombay High Court Bench at Aurangabad v. Principal Secretary, Income Tax & Ors. (WP 9866/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3629-DB | Writ Petition No. 9866 of 2024", "case_numbers_display": "Writ Petition No. 9866 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 9866 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9866-of-2024.pdf", "canonical_record_index": 195, "source_asset_references": [ "20260122_HCBM030341762024" ], "source_drive_file_id": "1EwGX9CdE6JRoo2YY8Bdtgla8ajq69MGd", "source_drive_url": "https://drive.google.com/file/d/1EwGX9CdE6JRoo2YY8Bdtgla8ajq69MGd/view", "source_sha256": "39a9a03e02009c53525f449b593fd699182c851468098a1ffa3c5d371d92e030", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9866-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9866-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9900-of-2024", "title": "The Advocates Association of Bombay High Court Bench at Aurangabad v. Principal Secretary, Income Tax & Ors. (WP 9900/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3627-DB | Writ Petition No. 9900 of 2024", "case_numbers_display": "Writ Petition No. 9900 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 9900 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9900-of-2024.pdf", "canonical_record_index": 196, "source_asset_references": [ "20260122_HCBM030341782024" ], "source_drive_file_id": "1wj-vpQEHzOVMfCixoGMkXvjZbjt2kJqJ", "source_drive_url": "https://drive.google.com/file/d/1wj-vpQEHzOVMfCixoGMkXvjZbjt2kJqJ/view", "source_sha256": "41f87989594a4b7d59e193d57dc2f9855fe91c76a98c676d2554c9e94b255d3f", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9900-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9900-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9863-of-2024", "title": "The Advocates Association of Bombay High Court Bench at Aurangabad v. Principal Secretary, Income Tax & Ors. (WP 9863/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3632-DB | Writ Petition No. 9863 of 2024", "case_numbers_display": "Writ Petition No. 9863 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 9863 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9863-of-2024.pdf", "canonical_record_index": 197, "source_asset_references": [ "20260122_HCBM030341792024" ], "source_drive_file_id": "1ggIQXz1AvUOb5yU916NeEBV4sLktFsnJ", "source_drive_url": "https://drive.google.com/file/d/1ggIQXz1AvUOb5yU916NeEBV4sLktFsnJ/view", "source_sha256": "ebb095bb088a22b76402e31e27a76e577a2efdcebd00f8751731ef3652b2bd47", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9863-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-the-advocates-association-of-bom-wp-9863-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-22-college-of-engineering-ambajogai-wp-11575-of-2024", "title": "College of Engineering, Ambajogai (Through Secretary Madhavrao Hanmantrao Patil) v. PCCIT & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3132-DB | Writ Petition No. 11575 of 2024", "case_numbers_display": "Writ Petition No. 11575 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11575 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-college-of-engineering-ambajogai-wp-11575-of-2024.pdf", "canonical_record_index": 198, "source_asset_references": [ "20260122_HCBM030361932024" ], "source_drive_file_id": "1fG6gUfk3T4O2zbuq1z6UFvNVdu6s2xkz", "source_drive_url": "https://drive.google.com/file/d/1fG6gUfk3T4O2zbuq1z6UFvNVdu6s2xkz/view", "source_sha256": "59e15ca8851955f6fc9bca861e28b255176b6183a2e1ef76689c4813fb1898e7", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-college-of-engineering-ambajogai-wp-11575-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-college-of-engineering-ambajogai-wp-11575-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-22-vijay-laxmanprasad-saboo-wp-10705-of-2024", "title": "Vijay Laxmanprasad Saboo v. Chief Commissioner of Income Tax, Pune & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3134-DB | Writ Petition No. 10705 of 2024", "case_numbers_display": "Writ Petition No. 10705 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 10705 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-vijay-laxmanprasad-saboo-wp-10705-of-2024.pdf", "canonical_record_index": 199, "source_asset_references": [ "20260122_HCBM030374422024" ], "source_drive_file_id": "1L5l-45Qf3jN9GpJzs7nFwXKzWobJv3Do", "source_drive_url": "https://drive.google.com/file/d/1L5l-45Qf3jN9GpJzs7nFwXKzWobJv3Do/view", "source_sha256": "3d210456cf3c818b5fdf3477f679240cafc4d0543d1fe60baa9f9a3bd602a484", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-vijay-laxmanprasad-saboo-wp-10705-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-vijay-laxmanprasad-saboo-wp-10705-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-22-rashmi-manoj-pangarkar-wp-15572-of-2025", "title": "Rashmi Manoj Pangarkar v. Principal Commissioner of Income Tax-1 & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3126-DB | Writ Petition No. 15572 of 2025", "case_numbers_display": "Writ Petition No. 15572 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 15572 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-rashmi-manoj-pangarkar-wp-15572-of-2025.pdf", "canonical_record_index": 200, "source_asset_references": [ "20260122_HCBM030505042025" ], "source_drive_file_id": "1PjDSTALgvAnJYaLxwz9HRqkrrAFNdBxk", "source_drive_url": "https://drive.google.com/file/d/1PjDSTALgvAnJYaLxwz9HRqkrrAFNdBxk/view", "source_sha256": "e2194a9682146e36036a8e6a5972b15b5137e55ec04ab48ffa077c797a9af47c", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-rashmi-manoj-pangarkar-wp-15572-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-rashmi-manoj-pangarkar-wp-15572-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15565-of-2025", "title": "Manoj Purshottam Pangarkar v. Principal Commissioner of Income Tax-1 & Ors. (WP 15565/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3127-DB | Writ Petition No. 15565 of 2025", "case_numbers_display": "Writ Petition No. 15565 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 15565 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15565-of-2025.pdf", "canonical_record_index": 201, "source_asset_references": [ "20260122_HCBM030505072025" ], "source_drive_file_id": "1fQX88yT-s3ja8_hDvePESMSL6ryKxjjl", "source_drive_url": "https://drive.google.com/file/d/1fQX88yT-s3ja8_hDvePESMSL6ryKxjjl/view", "source_sha256": "d0462b22b1353d28efd0f8e3307cb63166f24565f35772b42c4e9ae42dbcee0e", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15565-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15565-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15564-of-2025", "title": "Manoj Purshottam Pangarkar v. Principal Commissioner of Income Tax-1 & Ors. (WP 15564/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-22", "citation": "2026:BHC-AUG:3128-DB | Writ Petition No. 15564 of 2025", "case_numbers_display": "Writ Petition No. 15564 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 15564 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15564-of-2025.pdf", "canonical_record_index": 202, "source_asset_references": [ "20260122_HCBM030505082025" ], "source_drive_file_id": "18wSd8_C8M3XpMb847TfUSXAqh3wOVoxo", "source_drive_url": "https://drive.google.com/file/d/18wSd8_C8M3XpMb847TfUSXAqh3wOVoxo/view", "source_sha256": "0827e7d2522c094d67c34e663ebc40fd1431fa7ae1b928e38515ff5a487dba77", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15564-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-22-manoj-purshottam-pangarkar-wp-15564-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-23-amit-ramesh-talreja-wp-2615-of-2025", "title": "Amit Ramesh Talreja v. Principal Commissioner of Income Tax, Nashik & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3394-DB | Writ Petition No. 2615 of 2025", "case_numbers_display": "Writ Petition No. 2615 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 2615 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-amit-ramesh-talreja-wp-2615-of-2025.pdf", "canonical_record_index": 203, "source_asset_references": [ "20260123_HCBM030073842025" ], "source_drive_file_id": "1NOA-jf9j1ha1mlePfbZvFzPBP9_wVFnR", "source_drive_url": "https://drive.google.com/file/d/1NOA-jf9j1ha1mlePfbZvFzPBP9_wVFnR/view", "source_sha256": "37916a44c2d041c69da4cc50f353faedb4c7af8e224b393a5b0ebd045a30bd65", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-amit-ramesh-talreja-wp-2615-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-amit-ramesh-talreja-wp-2615-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-23-harish-bhagwandas-kabra-wp-3060-of-2025", "title": "Harish Bhagwandas Kabra v. Principal Commissioner of Income Tax, Nashik-1 & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3410-DB | Writ Petition No. 3060 of 2025", "case_numbers_display": "Writ Petition No. 3060 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 3060 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-harish-bhagwandas-kabra-wp-3060-of-2025.pdf", "canonical_record_index": 204, "source_asset_references": [ "20260123_HCBM030089302025" ], "source_drive_file_id": "1-pVyeVj2g2RTLm-tEq36iLCaNfFzVtn_", "source_drive_url": "https://drive.google.com/file/d/1-pVyeVj2g2RTLm-tEq36iLCaNfFzVtn_/view", "source_sha256": "5c470e135894ea518f01ad22286616d5e34ff91709dfe0c5f319bb82deed3f01", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-harish-bhagwandas-kabra-wp-3060-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-harish-bhagwandas-kabra-wp-3060-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3337-of-2025", "title": "Vishweshwar Hariharrao Kahalekar v. Principal Commissioner of Income Tax, Nashik & Ors. (WP 3337/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3409-DB | Writ Petition No. 3337 of 2025", "case_numbers_display": "Writ Petition No. 3337 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 3337 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3337-of-2025.pdf", "canonical_record_index": 205, "source_asset_references": [ "20260123_HCBM030098472025" ], "source_drive_file_id": "1JEt_01vP_mrA4Zn33X71jYyHDQBzmT08", "source_drive_url": "https://drive.google.com/file/d/1JEt_01vP_mrA4Zn33X71jYyHDQBzmT08/view", "source_sha256": "9e3cebe627155cfe47e1030992c7c016ddb3bdd2f54c2435113e3eab192130b0", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3337-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-vishweshwar-hariharrao-kahalekar-wp-3337-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-23-ravi-nanakram-paraswani-wp-11291-of-2024", "title": "Ravi Nanakram Paraswani v. Principal Commissioner of Income Tax & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-23", "citation": "2026:BHC-AUG:3419-DB | Writ Petition No. 11291 of 2024", "case_numbers_display": "Writ Petition No. 11291 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11291 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-ravi-nanakram-paraswani-wp-11291-of-2024.pdf", "canonical_record_index": 206, "source_asset_references": [ "20260123_HCBM030394652024" ], "source_drive_file_id": "1YJtrmT6-jJ-HFaFdg2jFieTdvstJ9TiZ", "source_drive_url": "https://drive.google.com/file/d/1YJtrmT6-jJ-HFaFdg2jFieTdvstJ9TiZ/view", "source_sha256": "183ace86f0dbb9887d6dc604769d91013d4794a73cc8ba9a11e3c8cc726330b7", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-23-ravi-nanakram-paraswani-wp-11291-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-23-ravi-nanakram-paraswani-wp-11291-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-gopal-shantilal-chhajed-wp-8608-of-2025", "title": "Gopal Shantilal Chhajed v. Principal Commissioner of Income Tax & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3908-DB | Writ Petition No. 8608 of 2025", "case_numbers_display": "Writ Petition No. 8608 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8608 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-gopal-shantilal-chhajed-wp-8608-of-2025.pdf", "canonical_record_index": 207, "source_asset_references": [ "20260128_HCBM030280082025" ], "source_drive_file_id": "1KH5LqswrWfWtHumIFWjstbpu8JgSNEuh", "source_drive_url": "https://drive.google.com/file/d/1KH5LqswrWfWtHumIFWjstbpu8JgSNEuh/view", "source_sha256": "537fd7997b4db339bfbfb107904794c3f03e493591f03d8a7863b00406a86532", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-gopal-shantilal-chhajed-wp-8608-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-gopal-shantilal-chhajed-wp-8608-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-28-reema-gopal-chhajed-wp-8609-of-2025", "title": "Reema Gopal Chhajed v. Principal Commissioner of Income Tax, Nashik & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3909-DB | Writ Petition No. 8609 of 2025", "case_numbers_display": "Writ Petition No. 8609 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 8609 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-reema-gopal-chhajed-wp-8609-of-2025.pdf", "canonical_record_index": 208, "source_asset_references": [ "20260128_HCBM030280092025" ], "source_drive_file_id": "1CC71nddTjnyOrbApR3fl16sLhEk3Kv17", "source_drive_url": "https://drive.google.com/file/d/1CC71nddTjnyOrbApR3fl16sLhEk3Kv17/view", "source_sha256": "f506d4a0bc2c62a076c9fa241b5ca1b0eb54beb8ad8de44c61a4aaee11466e01", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-reema-gopal-chhajed-wp-8609-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-reema-gopal-chhajed-wp-8609-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-28-vinod-premchand-surana-wp-11984-of-2024", "title": "Vinod Premchand Surana v. Chief Commissioner of Income Tax & Anr.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3899-DB | Writ Petition No. 11984 of 2024", "case_numbers_display": "Writ Petition No. 11984 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11984 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-vinod-premchand-surana-wp-11984-of-2024.pdf", "canonical_record_index": 209, "source_asset_references": [ "20260128_HCBM030421592024" ], "source_drive_file_id": "1E4Hi_R90jil-4XiVuOBg1fLWvz43H5ft", "source_drive_url": "https://drive.google.com/file/d/1E4Hi_R90jil-4XiVuOBg1fLWvz43H5ft/view", "source_sha256": "00846c34b7618f5ebc40c6c6a1370eb4de66ec9264237aaa2d3c4ebee633d129", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-vinod-premchand-surana-wp-11984-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-vinod-premchand-surana-wp-11984-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11991-of-2024", "title": "Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11991/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3903-DB | Writ Petition No. 11991 of 2024", "case_numbers_display": "Writ Petition No. 11991 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11991 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11991-of-2024.pdf", "canonical_record_index": 210, "source_asset_references": [ "20260128_HCBM030421602024" ], "source_drive_file_id": "1WgO1MhgCT8tCI4abwqBEUiUFBrEkfvDO", "source_drive_url": "https://drive.google.com/file/d/1WgO1MhgCT8tCI4abwqBEUiUFBrEkfvDO/view", "source_sha256": "75922ec57a5ee62a0b9793ba8fe9edd6e56da834328e0804875cb25f0d89a189", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11991-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11991-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11988-of-2024", "title": "Golden Dreams Buildcon Pvt. Ltd. (Through Director Mudit Vinod Surana) v. CCIT & Anr. (WP 11988/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3901-DB | Writ Petition No. 11988 of 2024", "case_numbers_display": "Writ Petition No. 11988 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11988 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11988-of-2024.pdf", "canonical_record_index": 211, "source_asset_references": [ "20260128_HCBM030421612024" ], "source_drive_file_id": "1YuB-iwxz9KmK9yGAmdgZ78nyK-TEe10O", "source_drive_url": "https://drive.google.com/file/d/1YuB-iwxz9KmK9yGAmdgZ78nyK-TEe10O/view", "source_sha256": "b64be3dee2c7cb07dbfd922146ad8007e12e67478408b0f1033e0719f65e2884", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11988-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11988-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11981-of-2024", "title": "Golden Dreams Buildcon Pvt. Ltd. (Through Director Mudit Vinod Surana) v. CCIT, Pune & Anr. (WP 11981/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3897-DB | Writ Petition No. 11981 of 2024", "case_numbers_display": "Writ Petition No. 11981 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11981 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11981-of-2024.pdf", "canonical_record_index": 212, "source_asset_references": [ "20260128_HCBM030421622024" ], "source_drive_file_id": "11PSdluaVowsrJT7UfldxbGkIlqLF-GPe", "source_drive_url": "https://drive.google.com/file/d/11PSdluaVowsrJT7UfldxbGkIlqLF-GPe/view", "source_sha256": "e323f4ad37cb55aceafc07acbc14f7775325ffc331d366a56e446c49b655bed4", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11981-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11981-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11989-of-2024", "title": "Golden Dreams Buildcon Pvt. Ltd. (Through Director Mudit Vinod Surana) v. CCIT, Pune & Anr. (WP 11989/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3902-DB | Writ Petition No. 11989 of 2024", "case_numbers_display": "Writ Petition No. 11989 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11989 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11989-of-2024.pdf", "canonical_record_index": 213, "source_asset_references": [ "20260128_HCBM030421662024" ], "source_drive_file_id": "1vM838963zJmtK-Z9bUgB0_nf91FO3hiw", "source_drive_url": "https://drive.google.com/file/d/1vM838963zJmtK-Z9bUgB0_nf91FO3hiw/view", "source_sha256": "a7d6826ddaace554face9d7f2f04a2817290c9e3ed38c5c7573990189591efad", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11989-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-t-wp-11989-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11980-of-2024", "title": "Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11980/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3896-DB | Writ Petition No. 11980 of 2024", "case_numbers_display": "Writ Petition No. 11980 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11980 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11980-of-2024.pdf", "canonical_record_index": 214, "source_asset_references": [ "20260128_HCBM030421692024" ], "source_drive_file_id": "1YvQkJUmoxganrEcVjdNy56INSTUSJDNx", "source_drive_url": "https://drive.google.com/file/d/1YvQkJUmoxganrEcVjdNy56INSTUSJDNx/view", "source_sha256": "ffd3876f75794483405867129d4f13e17f6395f7f4165a411332bb582a3793f4", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11980-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11980-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-wp-11985-of-2024", "title": "Golden Dreams Buildcon Pvt. Ltd. v. Chief Commissioner of Income Tax & Anr. (WP 11985/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3900-DB | Writ Petition No. 11985 of 2024", "case_numbers_display": "Writ Petition No. 11985 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11985 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-wp-11985-of-2024.pdf", "canonical_record_index": 215, "source_asset_references": [ "20260128_HCBM030421702024" ], "source_drive_file_id": "16kZE-ocbIHHGW2VAPkyK1kSSJVnVPdUU", "source_drive_url": "https://drive.google.com/file/d/16kZE-ocbIHHGW2VAPkyK1kSSJVnVPdUU/view", "source_sha256": "f75372d1816ff1a83f5b910a018e9af8b11234c093a20fd0f9df2636c3181fd1", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-wp-11985-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-golden-dreams-buildcon-pvt-ltd-wp-11985-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11978-of-2024", "title": "Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11978/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3895-DB | Writ Petition No. 11978 of 2024", "case_numbers_display": "Writ Petition No. 11978 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11978 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11978-of-2024.pdf", "canonical_record_index": 216, "source_asset_references": [ "20260128_HCBM030421722024" ], "source_drive_file_id": "1HML5EmrL3xj9qUkbq_mfnPnqIQxQXZBG", "source_drive_url": "https://drive.google.com/file/d/1HML5EmrL3xj9qUkbq_mfnPnqIQxQXZBG/view", "source_sha256": "9a6fc25de858d95a5007ef87e45d93ad9da51420a9919162f71cca9528d54a27", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11978-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11978-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11983-of-2024", "title": "Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11983/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3898-DB | Writ Petition No. 11983 of 2024", "case_numbers_display": "Writ Petition No. 11983 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 11983 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11983-of-2024.pdf", "canonical_record_index": 217, "source_asset_references": [ "20260128_HCBM030421742024" ], "source_drive_file_id": "1bBLUL2Goaejv5gkb0x7CRLoVwK19yh6J", "source_drive_url": "https://drive.google.com/file/d/1bBLUL2Goaejv5gkb0x7CRLoVwK19yh6J/view", "source_sha256": "05df2830fa09b3dd30514198b2abdabfce1db7d5f50147130334d89b421ce050", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11983-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-ajanta-disha-pride-ventures-limi-wp-11983-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12665-of-2024", "title": "Manoj Shankarlal Pallod v. Principal Commissioner of Income Tax, Nashik & Ors. (WP 12665/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3904-DB | Writ Petition No. 12665 of 2024", "case_numbers_display": "Writ Petition No. 12665 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 12665 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12665-of-2024.pdf", "canonical_record_index": 218, "source_asset_references": [ "20260128_HCBM030440802024" ], "source_drive_file_id": "15DnNWsqINQBeZ6ULfu58s7lJkiDCz1To", "source_drive_url": "https://drive.google.com/file/d/15DnNWsqINQBeZ6ULfu58s7lJkiDCz1To/view", "source_sha256": "cba4ad935647c5b1596580cc7f54e5e9ee93d5b573b50c777d186257c282124a", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12665-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12665-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12675-of-2024", "title": "Manoj Shankarlal Pallod v. Principal Commissioner of Income Tax, Nashik-1 & Ors. (WP 12675/2024)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3907-DB | Writ Petition No. 12675 of 2024", "case_numbers_display": "Writ Petition No. 12675 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 12675 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12675-of-2024.pdf", "canonical_record_index": 219, "source_asset_references": [ "20260128_HCBM030440852024" ], "source_drive_file_id": "19ZpZRIntOUE9xzfU6eQKuWOSHownxIvk", "source_drive_url": "https://drive.google.com/file/d/19ZpZRIntOUE9xzfU6eQKuWOSHownxIvk/view", "source_sha256": "5bf13c5cc878ef1b3fe0a8747a41e37c7085dce483821e38be42007d3980ccf0", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12675-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-manoj-shankarlal-pallod-wp-12675-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-krishna-anandilal-dayama-wp-12676-of-2024", "title": "Krishna Anandilal Dayama v. Principal Commissioner of Income Tax & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "Writ Petition No. 12676 of 2024 (Bombay HC, Aurangabad Bench, decided 2026-01-28)", "case_numbers_display": "Writ Petition No. 12676 of 2024", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 12676 of 2024).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-krishna-anandilal-dayama-wp-12676-of-2024.pdf", "canonical_record_index": 220, "source_asset_references": [ "20260128_HCBM030440892024" ], "source_drive_file_id": "1-u-yNnQqVDi8qv8UByOOcPbatPJFAVRr", "source_drive_url": "https://drive.google.com/file/d/1-u-yNnQqVDi8qv8UByOOcPbatPJFAVRr/view", "source_sha256": "2607eb8ac327c987dd256d4ff491618851455bb48cb6c5628f80b31f617ddfcd", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-krishna-anandilal-dayama-wp-12676-of-2024.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-krishna-anandilal-dayama-wp-12676-of-2024.pdf?download=1" }, { "id": "hc-bom-2026-01-28-bhangale-gold-private-limited-th-wp-15064-of-2025", "title": "Bhangale Gold Private Limited (Through Director Aakash Bhagwat Bhangale) v. DCIT & Ors.", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3913-DB | Writ Petition No. 15064 of 2025", "case_numbers_display": "Writ Petition No. 15064 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 15064 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-bhangale-gold-private-limited-th-wp-15064-of-2025.pdf", "canonical_record_index": 221, "source_asset_references": [ "20260128_HCBM030456702025" ], "source_drive_file_id": "1ExYQ4saF7dBjFYS3MAG3IB47dfv6jMqf", "source_drive_url": "https://drive.google.com/file/d/1ExYQ4saF7dBjFYS3MAG3IB47dfv6jMqf/view", "source_sha256": "ceb35d59f6c3b55d8d0ff71f632e5659ce3fffd956f67339b49ca18303de020b", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-bhangale-gold-private-limited-th-wp-15064-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-bhangale-gold-private-limited-th-wp-15064-of-2025.pdf?download=1" }, { "id": "hc-bom-2026-01-28-shubhangi-pravin-vipra-wp-14497-of-2025", "title": "Shubhangi Pravin Vipra v. Principal Commissioner of Income Tax & Anr. (WP 14497/2025)", "court": "High Court of Judicature at Bombay", "decision_date": "2026-01-28", "citation": "2026:BHC-AUG:3911-DB | Writ Petition No. 14497 of 2025", "case_numbers_display": "Writ Petition No. 14497 of 2025", "category": "Judgments and reasoned final orders", "outcome": "Assessee - Writ petition allowed following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom); Section 148 notice issued by JAO quashed with liberty to revive by praecipe subject to the Supreme Court's decision in the Hexaware SLP.", "in_whose_favour": "Assessee", "sections_1961": [ "144B", "147", "148", "148A", "151A" ], "assessment_years": [ "Post-29.03.2022 Faceless Reassessment Regime (see writ petition record)" ], "holding_summary": "Quashing of reassessment notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) instead of under the Faceless Reassessment Scheme promulgated under Section 151A on 29.03.2022, following Hexaware Technologies Ltd. v. ACIT (2024) 162 taxmann.com 225 (Bom) (Writ Petition No. 14497 of 2025).", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-shubhangi-pravin-vipra-wp-14497-of-2025.pdf", "canonical_record_index": 222, "source_asset_references": [ "20260128_HCBM030481272025" ], "source_drive_file_id": "12sISInRb1JayTH0xj3T8EWMXhjeXr6DV", "source_drive_url": "https://drive.google.com/file/d/12sISInRb1JayTH0xj3T8EWMXhjeXr6DV/view", "source_sha256": "8fca6c01721b2728ccb21d70c197026b21bd218eb4d766143214ceb9e826be71", "source_pdf_pages": 3, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-bom-2026-01-28-shubhangi-pravin-vipra-wp-14497-of-2025.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-bom-2026-01-28-shubhangi-pravin-vipra-wp-14497-of-2025.pdf?download=1" }, { "id": "hc-tel-2026-01-27-high-court-for-the-state-of-telangana-ju", "title": "Mohammed Ibrahim Ali v. Assessment Unit, National Faceless Assessment Centre & Ors. (common judgment with connected petitioners)", "court": "Telangana High Court", "decision_date": "2026-01-27", "citation": "W.P. No.40118/2025 and connected writ petitions (Telangana High Court, 2026-01-27)", "case_numbers_display": "W.P. No.40118/2025 and connected writ petitions", "category": "Judgments and reasoned final orders", "outcome": "The impugned proceedings under sections 148A and 148 and consequential orders were set aside on the same terms as Kankanala Ravindra Reddy. The writ petitions were disposed of without costs, with liberty on the terms of paragraph 18 of the quoted earlier order, allowing appropriate revival following the Supreme Court decision.", "in_whose_favour": "The impugned proceedings under sections 148A and 148 and con", "sections_1961": [ "148", "148A", "151A" ], "assessment_years": [], "holding_summary": "Jurisdiction of the jurisdictional assessing officer after the faceless reassessment scheme", "note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-01-27-high-court-for-the-state-of-telangana-ju.pdf", "canonical_record_index": 223, "source_asset_references": [ "20260127_HBHC010000452026" ], "source_drive_file_id": "", "source_drive_url": "https://akhb.ai/judgments/high-courts/hc-tel-2026-01-27-high-court-for-the-state-of-telangana-ju.pdf", "source_sha256": "031ed084bfe4e88336770f0415623c3727a0dedbb54df3b439d0df5def3e3962", "source_pdf_pages": 138, "later_treatment_recorded_status": "not_verified", "original_judgment_pdf_url": "https://akhb.ai/judgments/high-courts/hc-tel-2026-01-27-high-court-for-the-state-of-telangana-ju.pdf?download=1", "akhb_note_pdf_url": "https://akhb.ai/case-notes/high-courts/hc-tel-2026-01-27-high-court-for-the-state-of-telangana-ju.pdf?download=1" } ] }