Income-tax High Court judgments and orders
1,612 entries across 23 courts. All 1,615 existing case links are retained; three duplicate common orders are consolidated with their alternate versions linked below. Source extract briefs are labelled; limitations on the underlying pages remain applicable.
1612 entries
Pr. Commissioner of Income Tax-15 v. Zydus Nycomed Healthcare Pvt. Ltd.
Bombay High Court · 2026-10-08 · Income Tax Appeal No. 2892 of 2018
Judgments and reasoned final orders
Section 10B pricing appeal dismissed: unsupported perversity allegation and issues covered by earlier Bombay decisions.
Principal Commissioner of Income Tax-2, Kolkata v. Superdeal Resources Private Limited
Calcutta High Court · 2026-10-05 · ITAT No. 162 of 2026 with GA No. 2 of 2026
Judgments and reasoned final orders
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.
Raj Pal Katyal v. The Commissioner of Income Tax
Delhi High Court · 2026-10-01 · ITA 1215/2005 & CM APPL. 44560/2026
Judgments and reasoned final orders
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.
Ritu Mohan v. Income Tax Officer, Ward-01-Shimla & others
Himachal Pradesh High Court · 2026-09-29 · CMP 25029/2026 in CWP 4825/2024
Procedural orders
Earlier disposal recalled; revived petition closed with liberty to file afresh and conditional 90-day protection.
Principal Commissioner of Income Tax-10 v. Bal Kishan Arora
Delhi High Court · 2026-09-29 · ITA 124/2026; CM APPL. 9589/2026 and 50835/2026
Judgments and reasoned final orders
Revenue appeal dismissed as covered by Smt. Krishna Devi after the Court was informed that the SLP against that judgment stood dismissed.
Arvinder Kaur v. Income Tax Officer, Ward-01-Shimla & others
Himachal Pradesh High Court · 2026-09-29 · CMP 25031/2026 in CWP 4826/2024
Procedural orders
Arvinder Kaur: earlier disposal recalled; fresh challenge permitted with 90-day continuation of prior protection.
Arvinder Kaur v. Income Tax Officer, Ward-01-Shimla & others
Himachal Pradesh High Court · 2026-09-29 · CMP 25032/2026 in CWP 4827/2024
Procedural orders
Earlier disposal recalled; revived petition closed with liberty to file afresh and conditional 90-day protection.
Principal Commissioner of Income Tax (Central)-3, New Delhi v. Olive Overseas Private Limited
Delhi High Court · 2026-09-28 · ITA 780/2026 & ITA 783/2026
Judgments and reasoned final orders
Olive Overseas: section 153A appeals for AYs 2012–13 and 2014–15 disposed of following Anand Kumar Jain (HUF); quoted precedent facts kept distinct.
PR. COMMISSIONER OF INCOME TAX-4, NEW DELHI v. ANITA RANI
Delhi High Court · 2026-09-25 · ITA 777/2026
Procedural disposal orders
Revenue appeal withdrawn for tax effect below Rs.2 crore after filing and re-filing delays were condoned.
The Pr. Commissioner of Income-Tax-1 & Anr. v. AMD India Private Limited
Karnataka High Court · 2026-09-24 · Income Tax Appeal No. 97 of 2026 c/w Income Tax Appeal No. 96 of 2026
Judgments and reasoned final orders
AY 2013–14: turnover filter, cash PLI, bad-debt operating cost and AE testing-equipment relief sustained.
The Joint Commissioner of Income Tax Range-1, Bilaspur (C.G.) v. M/s Jindal Power Limited, Raigarh (C.G.)
Chhattisgarh High Court · 2026-09-24 · TAXC No. 15 of 2025
Judgments and reasoned final orders
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.
Pr. Commissioner of Income Tax-1 v. AIS Distribution Services Ltd.
Delhi High Court · 2026-09-24 · ITA 780/2025 (common order with ITA 782/2025)
Procedural orders
AIS Revenue appeals withdrawn for low tax effect; questions of law expressly left open.
Pr. Commissioner of Income Tax-1 v. AIS Distribution Services Ltd.
Delhi High Court · 2026-09-24 · ITA 782/2025 (common order with ITA 780/2025)
Procedural orders
AIS Revenue appeals withdrawn for low tax effect; questions of law expressly left open.
B.L. Agrawal v. Joint Director of Income Tax (Investigation) and Union of India
Chhattisgarh High Court · 2026-09-24 · MCC 852/2026 in WPT 103/2015
Procedural orders
Writ restored after default dismissal, subject to Rs.3,000 costs to the Bar Association Library Fund.
Tulsi Ram v. Income Tax Officer, Ward-Parwanoo & others
Himachal Pradesh High Court · 2026-09-23 · CMP 24570/2026 in CWP 4213/2025
Procedural orders
Earlier disposal recalled; revived petition closed with liberty to file afresh and conditional 90-day protection.
The Commissioner of Income Tax - International Taxation - 3 v. Travelport International Operations Ltd.
Delhi High Court · 2026-09-23 · ITA 212/2025, ITA 219/2025 & ITA 233/2025
Judgments and reasoned final orders
Three Revenue appeals disposed of on the recorded statement that Travelport precedents covered the questions.
Shivali Thakur v. Income Tax Officer, Ward-Parwanoo & others
Himachal Pradesh High Court · 2026-09-23 · CMP 24576/2026 in CWP 13214/2024
Procedural orders
Earlier disposal recalled; revived petition closed with liberty to file afresh and conditional 90-day protection.
Nirdosh Bhushan v. Income Tax Officer, Ward-Parwanoo & others
Himachal Pradesh High Court · 2026-09-23 · CMP 24572/2026 in CWP 2716/2025
Procedural orders
Earlier disposal recalled; revived petition closed with liberty to file afresh and conditional 90-day protection.
Meenakshi Gupta v. Income Tax Officer, Ward-Parwanoo and others
Himachal Pradesh High Court · 2026-09-23 · CMP 24573/2026 in CWP 2718/2025
Procedural orders
Recall and revival followed by closure with fresh-petition liberty and conditional ninety-day continuation of earlier protection.
Kanwar Yashpal Singh v. Income Tax Officer, Ward-Parwanoo and others
Himachal Pradesh High Court · 2026-09-23 · CMP 24574/2026 in CWP 4617/2025
Procedural orders
Recall and revival followed by closure with fresh-petition liberty and conditional ninety-day continuation of earlier protection.
Jyoti Dhir v. Income Tax Officer, Ward-Parwanoo & others
Himachal Pradesh High Court · 2026-09-23 · CMP 24571/2026 in CWP 4320/2025
Procedural orders
Earlier disposal recalled; revived petition closed with liberty to file afresh and conditional 90-day protection.
Goyal Venture v. Income Tax Officer, Ward-Parwanoo & others
Himachal Pradesh High Court · 2026-09-23 · CMP 24575/2026 in CWP 11814/2025
Procedural orders
Earlier disposal recalled; revived petition closed with liberty to file afresh and conditional 90-day protection.
Alka Gupta v. Income Tax Officer, Ward-Parwanoo and others
Himachal Pradesh High Court · 2026-09-23 · CMP 24577/2026 in CWP 11720/2024
Procedural orders
Recall and revival followed by closure with fresh-petition liberty and conditional ninety-day continuation of earlier protection.
The Royal Bank of Scotland, N.V. v. Director of Income Tax, International Taxation, Kolkata
Calcutta High Court · 2026-09-22 · ITA 439 of 2007 with GA 1 of 2014 (Old No. 3329 of 2014)
Judgments and reasoned final orders
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).
The Royal Bank of Scotland, N.V. v. Director of Income Tax (International Taxation), Kolkata
Calcutta High Court · 2026-09-22 · ITA 257 of 2007 with GA 1 of 2014 (Old No. 3593 of 2014)
Judgments and reasoned final orders
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.
The Royal Bank of Scotland, N.V. v. Director of Income Tax (International Taxation), Kolkata
Calcutta High Court · 2026-09-22 · ITA 699 of 2007 with GA 1 of 2014 (Old No. 3327 of 2014)
Judgments and reasoned final orders
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.
The Royal Bank of Scotland, N.V. v. Commissioner of Income Tax, Kolkata III
Calcutta High Court · 2026-09-22 · ITA 191 of 2006 with GA 1 of 2014 (Old No. 3589 of 2014)
Judgments and reasoned final orders
AY 1999-2000: all four tax-rate and branch-interest questions answered for Revenue; the source also prints inconsistent operative wording.
Gurvinder Singh v. Income Tax Officer Nahan & Ors.
Himachal Pradesh High Court · 2026-09-22 · CWP 11988/2025
Procedural orders
Withdrawal with fresh-filing liberty and 90-day continuation of earlier protection.
Vinod Kumar v. Income Tax Officer, Ward Palampur, H.P. and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23792/2026 in CWP 5204/2024
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
Vikas Aggarwal v. Income Tax Officer, Ward-01, Shimla and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23789/2026 in CWP 7002/2024
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
Sanjeev Kumar v. Income Tax Officer, Ward-01, Shimla and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23791/2026 in CWP 11708/2024
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
Principal Commissioner of Income Tax-2 v. DBS Technology Services India Private Limited; connected assessee appeal
Telangana High Court · 2026-09-21 · ITTA Nos.51 and 56 of 2026
Substantive judgment
Section 10AA and Form 56F: cross-appeals disposed of following remand to the Assessing Officer.
Ovation Remedies v. Income Tax Officer, Ward Parwanoo, H.P. and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23790/2026 in CWP 10903/2025
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
Namita Aggarwal v. Deputy Commissioner of Income Tax, Circle Shimla and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23787/2026 in CWP 7001/2024
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
Namita Aggarwal v. DCIT/ACIT, Circle Shimla and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23788/2026 in CWP 7003/2024
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
Munish Kumar v. Assistant Commissioner of Income Tax, Circle Shimla and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23794/2026 in CWP 10504/2024
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
Charanjit Singh v. Income Tax Officer, Ward-01, Shimla and others
Himachal Pradesh High Court · 2026-09-21 · CMP 23793/2026 in CWP 6202/2024
Procedural and interlocutory orders
Reassessment writ closed with fresh-challenge liberty and conditional protection; conflicting recall reference disclosed
The Pr. Commissioner of Income Tax & Anr. v. M/s. Synamedia India Pvt. Ltd. (formerly Cisco Video Technologies India Pvt. Ltd.)
Karnataka High Court · 2026-09-17 · Income Tax Appeal No. 22 of 2021
Judgments and reasoned final orders
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.
The Pr. Commissioner of Income Tax & Anr. v. M/s. Applied Materials India Pvt. Ltd.
Karnataka High Court · 2026-09-17 · Income Tax Appeal No. 36 of 2021
Judgments and reasoned final orders
Transfer-pricing comparables: company-specific functional differences supported three exclusions for AY 2013–14.
Satya Narayanamurthy Kaki v. The National Faceless Assessment Centre, New Delhi & Ors. (and 6 connected Writ Petitions)
Andhra Pradesh High Court · 2026-09-16 · W.P. Nos. 8274, 11241, 13324, 16130 & 23385 of 2024 and W.P. Nos. 185 & 3527 of 2026
Judgments and reasoned final orders
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.
Commissioner of Income Tax-III & Anr. v. M/s Torry Harris Business Solutions Pvt. Ltd.
Karnataka High Court · 2026-09-16 · Income Tax Appeal No. 155 of 2015
Judgments and reasoned final orders
Captive software services: turnover filter and Bodhtree exclusion sustained on the recorded facts; a fresh search was unnecessary on this remand.
The Pr. Commissioner of Income Tax, Central & Anr. v. M/s. Sami Sabinsa Group Ltd.
Karnataka High Court · 2026-09-15 · Income Tax Appeal No. 148 of 2026
Judgments and reasoned final orders
Internal TNMM: accepted segmental records and higher AE margin sustained deletion of the adjustment; no perversity shown.
Rakesh Handa v. Principal Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-09-15 · CMP 23075/2026 in CWP 2005/2026
Procedural orders
Recall and revival followed by closure with fresh-petition liberty and conditional ninety-day continuation of earlier protection.
Rakesh Handa v. Principal Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-09-15 · CMP 23122/2026 in CWP 2006/2026
Procedural orders
Earlier judgment recalled; writ closed with fresh-challenge liberty and 90 days of continued protection.
Monu Sharma v. Assistant Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-09-15 · CMP 22933/2026 in CWP 10546/2024
Procedural orders
Recall and revival followed by closure with fresh-petition liberty and conditional ninety-day continuation of earlier protection.
Anmol Handa v. Principal Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-09-15 · CMP 23079/2026 in CWP 2003/2026
Procedural orders
Recall and revival followed by closure with fresh-petition liberty and conditional ninety-day continuation of earlier protection.
Anmol Handa v. Principal Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-09-15 · CMP 23123/2026 in CWP 2004/2026
Procedural orders
Earlier judgment recalled; writ closed with fresh-challenge liberty and 90 days of continued protection.
PR. COMMISSIONER OF INCOME TAX CENTRAL-3, NEW DELHI v. M/S. JACARANDA CAPITAL LTD.
Delhi High Court · 2026-09-14 · ITA 665/2026
Judgments and reasoned final orders
Rs. 6 lakh deletion upheld on factual appreciation and smallness of amount
The Pr. Commissioner of Income-Tax, Central & Anr. v. Global Tech Park Pvt. Ltd.
Karnataka High Court · 2026-09-10 · Income Tax Appeal No. 2 of 2026
Judgments and reasoned final orders
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.
Vivekananda Educational Society v. Chief Commissioner of Income Tax-1 and others
Telangana High Court · 2026-09-09 · WP No.26036 of 2011
Procedural disposal
Writ petition dismissed as infructuous on the petitioner counsel’s submission.
The Pr. Commissioner of Income-Tax, Central & Anr. v. M/s. Atria Wind (Kadambur) Pvt. Ltd.
Karnataka High Court · 2026-09-09 · Income Tax Appeal No. 139 of 2026
Judgments and reasoned final orders
Firm-to-company succession: pre-succession transactions did not breach section 47(xiii)(a)/(c) on the accepted facts; section 153A challenge also failed for want of incriminating material.
The Pr. Commissioner of Income-Tax, Central & Anr. v. Bileshivale Muddanna Govardhana Murthy
Karnataka High Court · 2026-09-08 · Income Tax Appeal No. 141 of 2026
Judgments and reasoned final orders
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.
The Commissioner of Income-Tax & Anr. v. M/s. Cisco Systems (India) Pvt. Ltd.
Karnataka High Court · 2026-09-08 · Income Tax Appeal No. 379 of 2013
Judgments and reasoned final orders
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).
The Commissioner of Income-Tax & Anr. v. M/s. Cisco Systems (India) Pvt. Ltd.
Karnataka High Court · 2026-09-08 · Income Tax Appeal No. 140 of 2014
Judgments and reasoned final orders
AY 2008–09 spare-replacement services: Revenue’s challenge to TNMM recomputation dismissed; service-provider functional finding sustained.
Principal Commissioner of Income Tax-4, New Delhi v. NTPC Ltd.
Delhi High Court · 2026-09-07 · ITA 89/2026
Judgments and reasoned final orders
Reassessment annulled as change of opinion: scrutiny replies covered all three recorded reasons, notwithstanding omission of the questions from the CIT(A) order.
PRINCIPAL COMMISSIONER OF INCOME TAX DELHI - 04 NEW DELHI v. SH ROHIT MANOJ MEHRA
Delhi High Court · 2026-09-07 · ITA 583/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
M/s. Naandi Foundation v. Assistant Commissioner of Income Tax, Exemption Circle 1(1), Hyderabad and others
Telangana High Court · 2026-09-07 · WP Nos.30560, 30573 and 30574 of 2025
Judgments and reasoned final orders
Reassessment cannot proceed on unexplained suspicion while ignoring the trust’s bank and ledger explanations.
Cyberabad Citizens Health Services Private Limited v. Deputy Commissioner of Income Tax and another
Telangana High Court · 2026-09-07 · WP No.20450 of 2024; CNR HBHC010388962024
Judgments and reasoned final orders
PAN mismatch after a documented demerger did not justify reassessment for disclosed income.
Vivans Apparels Private Limited v. Income Tax Officer, Chandigarh and others
Punjab and Haryana High Court · 2026-09-03 · CWP-34058-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
Sunny Garg v. Income Tax Officer, Ward-2(1), Chandigarh and others
Punjab and Haryana High Court · 2026-09-03 · CWP-24941-2024
Procedural orders
Withdrawal permitted with liberty to file afresh on the same cause and challenge section 147A.
Slimtile Private Limited v. Assistant Commissioner of Income Tax & Anr.
Gujarat High Court · 2026-09-03 · R/Special Civil Application No. 13575 of 2023
Judgments and reasoned final orders
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.
S. S. Services Providers v. Deputy Commissioner of Income Tax, Patiala and others
Punjab and Haryana High Court · 2026-09-03 · CWP-24020-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
Ram Lal v. Income Tax Officer, Chandigarh and others
Punjab and Haryana High Court · 2026-09-03 · CWP-24812-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
Rajan Kumar and others v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-09-03 · Execution Petition No.356/2026
Procedural order
Execution disposed of as infructuous after recorded deposit of Rs.1,30,263; equal disbursement directed on supplying bank details within four weeks.
Krishan Kumar v. Income Tax Officer, Chandigarh and others
Punjab and Haryana High Court · 2026-09-03 · CWP-24818-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
Buta Singh v. Income Tax Officer, Patiala and others
Punjab and Haryana High Court · 2026-09-03 · CWP-21471-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
Bishan Chand v. Income Tax Officer, Chandigarh and others
Punjab and Haryana High Court · 2026-09-03 · CWP-24809-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
Baljeet Singh @ Baljeet Singh Turke v. Income Tax Officer, ITO Ward 2(1), Chandigarh and others
Punjab and Haryana High Court · 2026-09-03 · CWP-24374-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
Ankur Gupta v. Assistant Commissioner of Income Tax and others
Punjab and Haryana High Court · 2026-09-03 · CWP-25254-2024
Procedural orders
Withdrawal with express liberty to file afresh on the same cause and challenge section 147A.
M/s Flamingo Breweries Pvt. Ltd. & 2 Ors. (Sanju Phangcho and Bijoy Phangcho) v. Income Tax Department
Gauhati High Court · 2026-09-02 · Crl.Pet./896/2022, Crl.Pet./165/2022 & Crl.Pet./168/2022
Judgments and reasoned final orders
Three prosecution proceedings quashed in the particular reassessment and duplicated-director-complaint setting.
Principal Commissioner of Income Tax-1 v. M/s SBS Biotech Unit-II
Himachal Pradesh High Court · 2026-09-01 · OMP(M)501/2025 in unregistered Income Tax Appeal
Judgments and reasoned final orders
Revenue’s 31-day appeal delay condoned; appeal directed to be registered and listed for admission.
SAP Labs India Private Limited v. Income Tax Officer, Ward-12(2), Bangalore and connected proceedings
Karnataka High Court · 2026-08-28 · 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
Judgments and reasoned final orders
Transfer pricing after Supreme Court remand: comparability, filters, forex nexus and 5% tolerance; mixed disposal with limited remands
Dibrugarh Lions Brahmaputra Foundation v. The Union of India and 6 Ors.
Gauhati High Court · 2026-08-28 · WP(C)/4222/2026
Judgments and reasoned final orders
Rectification request affected by portal visibility problem directed to be filed in hard copy and decided on merits.
Munish v. Income Tax Officer, Ward-Mandi and others
Himachal Pradesh High Court · 2026-08-27 · CWP14882/2026
Procedural orders
Long-pending appeal to be decided by 31 December 2026; recovery restrained until appeal decision.
Samtel India Limited v. Principal Commissioner of Income Tax, & Ors.
Delhi High Court · 2026-08-24 · W.P.(C) 5857/2018 (CNR No. DLHC011422292018)
Judgments and reasoned final orders
The writ was allowed and the penalty order dated 31 March 2016 and revisional order dated 18 January 2018 were quashed.
Pr. Commissioner of Income Tax-4, New Delhi v. M/s NTPC Vidyut Vyapar Nigam Ltd
Delhi High Court · 2026-08-24 · ITA 690/2026 (CNR No. DLHC011323192024)
Judgments and reasoned final orders
The appeal was dismissed following the earlier judgment; pending applications were disposed of.
PR. COMMISSIONER OF INCOME TAX-4, NEW DELHI v. MAGNUM STEEL LTD
Delhi High Court · 2026-08-24 · ITA 691/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
Gummadi Venkateswarlu v. The Commissioner of Income Tax (Appeals) and Others
Andhra Pradesh High Court · 2026-08-20 · W.P. No. 23706 of 2026
Judgments and reasoned final orders
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.
Dr. Amita Birla v. Office of the Deputy Commissioner of Income Tax, Circle 2, Kota
Rajasthan High Court · 2026-08-19 · D.B. Writ Miscellaneous Application 402/2026
Procedural and interlocutory orders
Recall refused absent case-specific Supreme Court order
Dr. Amit Birla v. Deputy Commissioner of Income Tax, Circle 2, Kota and others
Rajasthan High Court · 2026-08-19 · D.B. Writ Miscellaneous Application 404/2026
Procedural and interlocutory orders
Recall refused absent case-specific Supreme Court order
Deputy Commissioner of Income Tax, (International Taxation), Jaipur v. Shri Arun Nagar, Udaipur
Rajasthan High Court · 2026-08-19 · D.B. Civil Restoration Application No. 444/2025 in D.B. Income Tax Appeal No. 01/2024
Judgments and reasoned final orders
Revenue appeal restored after default dismissal, then dismissed because it did not survive the CBDT monetary limit.
Deputy Commissioner of Income Tax (International Taxation), Jaipur v. Mohamed Sarif
Rajasthan High Court · 2026-08-19 · Civil Restoration Application 447/2025 in ITA 7/2024
Procedural and interlocutory orders
Appeal restored then dismissed for low monetary limit
Anil Soni v. Income Tax Officer, Ward-1, Beawar
Rajasthan High Court · 2026-08-19 · D.B. Writ Miscellaneous Application 464/2026
Procedural and interlocutory orders
Recall refused absent case-specific Supreme Court order
Yasmeen Shazia v. Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad
Telangana High Court · 2026-08-18 · Income Tax Tribunal Appeal Nos. 160, 157 and 158 of 2026
Procedural, interim and remand orders
Conditional restoration of three ITAT appeals dismissed for uncured filing defects, including unsigned memoranda.
Principal Commissioner of Income Tax-4, New Delhi v. M/s J D Exim Pvt. Ltd.
Delhi High Court · 2026-08-18 · ITA 669/2026
Judgments and reasoned final orders
Section 68 addition in AY 2016-17 rejected for a Rs. 10 crore land advance admittedly received in FY 2006-07; alleged capital-gain timing device did not justify that provision.
Amit Nanda v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-08-14 · CWP No.4824/2024 with CMP Nos.20085/2026 and 8115/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed; no rejoinder direction is printed.
Yasodha Rani Rachaputi v. Principal Commissioner of Income Tax-4, Hyderabad and others
Telangana High Court · 2026-08-12 · WP No.24973 of 2026
Reasoned final order
Section 119(2)(b): rejection set aside and remand directed to respondent No.2 for revised returns.
Nitin Enterprises v. Income-tax Officer, Ward-5(1), Hyderabad and others
Telangana High Court · 2026-08-11 · WP No.24088 of 2026
Judgments and reasoned final orders
Threshold writ challenge to reassessment declined; jurisdictional objections left for statutory examination.
Manish Sharma v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-08-11 · CWP No.17843/2025 with CMP Nos.20200/2026 and 27444/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply and two weeks for a rejoinder.
Hydro Engineering College Society v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-08-11 · CWP No.2141/2025 with CMP Nos.20204/2026 and 2034/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply and two weeks for a rejoinder.
Govind Singh v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-08-11 · CWP No.6448/2024 with CMP Nos.20202/2026 and 10902/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply and two weeks for a rejoinder.
Puja Mahant v. Income Tax Officer, Ward Kullu and others
Himachal Pradesh High Court · 2026-08-10 · CMP No.14028/2026 in CWP No.15546/2025; CMP No.23839/2025
Procedural order
Writ revived with pleading directions and interim protection. Identified later 8 October 2026 closure and conditional 90-day protection reported.
UCWeb Mobile Private Ltd. v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi and others
Punjab and Haryana High Court · 2026-08-07 · Civil Writ Petition No. 4329 of 2024
Judgments and reasoned final orders
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.
Solize Partners India Pvt. Ltd. v. The Income Tax Officer, International Taxation, Ward 1(1), Bangalore
Karnataka High Court · 2026-08-06 · Income Tax Appeal No. 181 of 2014
Judgments and reasoned final orders
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.
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) -3 v. VAAAN INFRA PRIVATE LIMITED
Delhi High Court · 2026-08-06 · ITA 513/2025
Procedural orders
Low tax effect following assessment giving effect to section 263: Revenue appeal dismissed.
Income Tax Officer, Parwanoo v. Super Industries and others
Himachal Pradesh High Court · 2026-08-04 · Criminal Appeal No.157/2014
Procedural order
Departmental criminal appeal dismissed as withdrawn on instructions in a 22 June 2026 communication; no merits determination recorded.
Income Tax Officer, Parwanoo v. Dev Bhumi Industries and others
Himachal Pradesh High Court · 2026-08-04 · Criminal Appeal 156/2014
Procedural and interlocutory orders
Revenue’s criminal appeal dismissed as withdrawn on instructions dated 22 June 2026.
Sri Venkataramanappa v. The Income Tax Officer, Ward-3(2)(3), Bangalore
Karnataka High Court · 2026-07-31 · Income Tax Appeal No. 284 of 2022
Judgments and reasoned final orders
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.
The Pr. Commissioner of Income-Tax, Central & Anr. v. M/s Dream Logistics Company Ltd.
Karnataka High Court · 2026-07-30 · Income Tax Appeal No. 28 of 2025
Judgments and reasoned final orders
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.
The Commissioner of Income Tax, CIT(A) Exemption & Anr. v. M/s. Ananda Social and Education Trust
Karnataka High Court · 2026-07-30 · ITA No. 167 of 2022 c/w ITA No. 107 of 2022
Judgments and reasoned final orders
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.
The Commissioner of Income-Tax (Exemptions) & Anr. v. M/s. Ananda Social & Education Trust
Karnataka High Court · 2026-07-29 · I.T.A. No. 112/2022 c/w I.T.A. No. 168/2022
Judgments and reasoned final orders
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.
The Commissioner of Income-Tax (Exemptions) & Anr. v. M/s. Anand Social and Education Trust
Karnataka High Court · 2026-07-29 · ITA No. 108 of 2022 c/w ITA No. 164 of 2022
Judgments and reasoned final orders
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.
The Commissioner of Income-Tax (Exemptions) & Anr. v. M/s. Anand Social and Education Trust
Karnataka High Court · 2026-07-29 · ITA No. 110 of 2022 c/w ITA No. 114 of 2022
Judgments and reasoned final orders
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.
Santosh Kumari v. Assistant Commissioner of Income Tax and others
Himachal Pradesh High Court · 2026-07-27 · CMP 14026/2026 in CWP 19546/2025; CMP 30181/2025
Procedural and interlocutory orders
Earlier disposal recalled; CWP 19546/2025 revived and interim reassessment protection extended.
Santosh Kumari v. Assistant Commissioner of Income Tax and others
Himachal Pradesh High Court · 2026-07-27 · CWP No.19547/2025 with CMP Nos.18206/2026 and 30183/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply; no rejoinder direction is printed.
Paradise Distilleries Pvt. Ltd. v. Income Tax Officer, Parwanoo and others
Himachal Pradesh High Court · 2026-07-27 · CWP No.19148/2025 with CMP No.18204/2026
Procedural order
Earlier disposal recalled and writ restored; reply directed within two weeks. The supplied one-page order contains no separate interim-protection direction.
Santosh Kumari v. Assistant Commissioner of Income Tax and others
Himachal Pradesh High Court · 2026-07-23 · CWP No.19615/2025 with CMP Nos.18026/2026 and 30252/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with four weeks for a reply and four weeks thereafter for a rejoinder, if any.
Pr. Commissioner of Income Tax - Central-1 v. SpiceJet Limited
Delhi High Court · 2026-07-23 · ITA 539/2026 & ITA 540/2026
Judgments and reasoned final orders
FCCB redemption premium: revenue expenditure; spreading argument not raised below; Revenue appeals dismissed.
PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI v. KRBL FOODS LTD
Delhi High Court · 2026-07-23 · ITA 496/2024
Income-tax appeals
Concurrent factual finding on identity in seized document upheld; conditional liberty to seek revival.
M/s. Shiva Mint Industries v. Income Tax Appellate Tribunal & Ors.
Jammu and Kashmir and Ladakh High Court · 2026-07-23 · ITA No. 18/2014 with ITA No. 19/2014; IA Nos. 2/2014 and 3/2014
Procedural orders
ITA 18/2014 and connected ITA 19/2014 dismissed for non-prosecution.
Prabhat Singh v. Assistant Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-07-22 · CMP No.16357/2026 in CWP No.19830/2025; CMP No.30732/2025
Procedural order
Writ revived with pleading directions and interim protection. Identified later 8 October 2026 closure and conditional 90-day protection reported.
Jeevan Singh Verma v. Income Tax Officer, Ward-I, Shimla and others
Himachal Pradesh High Court · 2026-07-22 · CWP No.4521/2024 with CMP Nos.16360/2026 and 7622/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Jeevan Singh Verma v. Income Tax Officer, Ward-I, Shimla and others
Himachal Pradesh High Court · 2026-07-22 · CWP No.4522/2024 with CMP Nos.16364/2026 and 7623/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
M/s. Premier Solar Power Tech Private Limited v. Principal Commissioner of Income Tax, Hyderabad-4 and others
Telangana High Court · 2026-07-20 · WP No.21429 of 2026
Judgments and reasoned final orders
Section 264 revision must address demonstrated double taxation across two assessment years.
Sudhir Gupta v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-17 · CWP No.11711/2024 with CMP Nos.17004/2026 and 19367/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Sudhir Gupta v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-17 · CWP No.11718/2024 with CMP Nos.17005/2026 and 19366/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Sudhir Gupta v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-17 · CWP No.11712/2024 with CMP Nos.17003/2026 and 19368/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Pawan Kumar v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-17 · CWP No.5317/2024 with CMP Nos.17002/2026 and 8852/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Jeevan Singh v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-17 · CWP No.4520/2024 with CMP Nos.17006/2026 and 7621/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Anirudh Sood v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-17 · CWP No.5316/2024 with CMP Nos.17001/2026 and 8851/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Sri C. Ramaiah Reddy v. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore
Karnataka High Court · 2026-07-16 · Income Tax Appeal No. 365 of 2015
Judgments and reasoned final orders
Jewellery valuation difference deleted for AY 2011-12 because the search-based addition belonged, if warranted, to AY 2012-13.
Mohit Soni v. Income Tax Officer and another
Himachal Pradesh High Court · 2026-07-13 · CWP No.13486/2025 with CMP Nos.16721/2026 and 20262/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with four weeks for a reply and two weeks thereafter for a rejoinder, if any.
Vikas Aggarwal v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-10 · CWP No.6922/2024 with CMP Nos.16343/2026 and 11773/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Sudesh Kumar v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-09 · CWP No.7390/2025 with CMP Nos.16311/2026 and 9581/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply and two weeks for a rejoinder.
Rajiv Kohli v. Income Tax Officer, Ward-I, Shimla and others
Himachal Pradesh High Court · 2026-07-09 · CWP No.9089/2024 with CMP Nos.16310/2026 and 15270/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply and two weeks for a rejoinder.
Meena Kumari v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-09 · CWP No.7388/2025 with CMP Nos.16341/2026 and 9579/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply and two weeks for a rejoinder.
Avinash Dhawan v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-09 · CWP No.5681/2025 with CMP Nos.16342/2026 and 7032/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with two weeks for a reply and two weeks for a rejoinder.
Ansal Properties and Infrastructure Ltd. v. Deputy Commissioner of Income Tax
Delhi High Court · 2026-07-09 · ITA 505, 506, 507 and 512/2026
Procedural orders
External development charge TDS appeals disposed of subject to Supreme Court outcome, with interim recovery protection.
Sun Aero Ltd. v. Principal Commissioner of Income Tax
Delhi High Court · 2026-07-08 · ITA 527/2017
Judgments and reasoned final orders
Chapter XIV-B block assessment annulled: absence of section 143(2) notice and reliance on post-search material; respondent’s legal grounds could support the favourable CIT(A) order without a cross-appeal.
Reena Kumari v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-08 · CWP No.3322/2025 with CMP Nos.16150/2026 and 3602/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with three weeks for a reply and two weeks for a rejoinder.
Principal Commissioner of Income Tax & Anr. v. Shri Ravi Shankar Shetty
Karnataka High Court · 2026-07-08 · Income Tax Appeal No. 225 of 2021
Judgments and reasoned final orders
Land-procurement advances were not forfeited consideration for transfer of a capital asset; section 56(2)(ix) addition rejected.
Alka Gupta v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-08 · CWP No.11721/2024 with CMP Nos.16153/2026 and 19362/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Principal Commissioner of Income Tax & Anr. v. M/s Unisys India Pvt. Ltd. c/w PCIT (Central) v. Shri H.K. Suresh
Karnataka High Court · 2026-07-07 · Income Tax Appeal No. 55 of 2024 c/w Income Tax Appeal No. 216 of 2023
Judgments and reasoned final orders
Authenticated electronic DIN intimations sustained the orders; Revenue appeals allowed and Tribunal appeals remitted for merits.
Shivani v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-07-06 · CWP No.2143/2025 with CMP Nos.12876/2026 and 2041/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
DBS Technology Services India Private Limited v. Assistant Commissioner of Income Tax and others
Telangana High Court · 2026-07-03 · WP No.19502 of 2025
Judgments and reasoned final orders
CPC automation cannot justify refusing to consider an uploaded Form 56F.
Commissioner of Income Tax (International Taxation) & Anr. v. M/s Informatica LLC
Karnataka High Court · 2026-07-02 · Income Tax Appeal No. 176 of 2022
Judgments and reasoned final orders
Ancillary software-service questions dismissed as covered by the same assessee’s earlier-year decision applying Engineering Analysis.
Bharat Electronics M.C. Unit Employees Co-op. Credit Society Ltd., Machilipatnam v. The Chief Commissioner of Income Tax, Hyderabad & Ors.
Andhra Pradesh High Court · 2026-07-02 · W.P. No. 19243 of 2025
Judgments and reasoned final orders
Co-operative society’s condonation refusal set aside; AY 2019-20 return directed to be treated as timely.
Ruchi Jain v. Income Tax Officer, Ward-1, Panipat & Ors. (CWP-18774-2026)
Punjab and Haryana High Court · 2026-07-01 · Civil Writ Petition No. 18774 of 2026
Judgments and reasoned final orders
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).
Ruchi Jain v. Income Tax Officer, Ward-1, Panipat & Ors. (CWP-18772-2026)
Punjab and Haryana High Court · 2026-07-01 · Civil Writ Petition No. 18772 of 2026
Judgments and reasoned final orders
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).
Capuchin Service Society v. Union of India & Ors.
Jammu and Kashmir and Ladakh High Court · 2026-07-01 · WP(C)2181/2024
Procedural orders
Withdrawal with liberty to challenge the assessment order dated 17 March 2025.
Dinesh Singh Saklani v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-29 · CWP No.13087/2024 with CMP Nos.14441/2026 and 21490/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with four weeks for a reply and two weeks for a rejoinder thereafter.
Prem Chand Katna v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-25 · CWP No.14236/2025 with CMP Nos.14804/2026 and 21544/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Prabhat Singh v. Assistant Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-06-25 · CWP No.19831/2025 with CMP No.14440/2026
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with four weeks for a reply followed by two weeks for a rejoinder.
Pawna Devi v. Assistant Commissioner of Income Tax, Central Circle, Shimla
Himachal Pradesh High Court · 2026-06-25 · CWP No.19833/2025 with CMP Nos.14775/2026 and 30733/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with four weeks for a reply and two weeks for a rejoinder thereafter.
Jatinder Singh v. Assistant Commissioner of Income Tax, Central Circle, Shimla and others
Himachal Pradesh High Court · 2026-06-25 · CWP No.20938/2025 with CMP Nos.14792/2026 and 32478/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Ajay Kuthiala v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-25 · CMP No.14634/2026 in CWP No.5576/2024; CMP No.9353/2024
Procedural order
Writ revived with pleading directions and interim protection. Identified later 8 October 2026 closure and conditional 90-day protection reported.
Pratap Rai v. Income Tax Officer, Ward-Parwanoo and others
Himachal Pradesh High Court · 2026-06-24 · CWP No.11175/2024 with CMP Nos.14753/2026 and 18456/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Ankit Sharma v. Income Tax Officer, Ward-I, Shimla and others
Himachal Pradesh High Court · 2026-06-24 · CWP No.5578/2024 with CMP Nos.14754/2026 and 9355/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Sanjay Kumar Patial v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-23 · CWP No.7573/2025 with CMP Nos.14627/2026 and 9842/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Monika Kaushal v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-23 · CWP No.5577/2024 with CMP Nos.14628/2026 and 9354/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Sri Kudlur Ramaswamy Sathyanarayana v. Assistant Commissioner of Income Tax, Central Circle, Mysuru
Karnataka High Court · 2026-06-18 · Income Tax Appeal No. 54 of 2025
Judgments and reasoned final orders
Rs.1.5 crore convention-hall investment addition sustained: return filing was not a retraction and the later explanation lacked persuasive support.
Om Prakash v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-18 · CWP No.5178/2025 with CMP Nos.14040/2026 and 6391/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Gurmukh Singh Thakur v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-18 · CWP No.10771/2025 with CMP Nos.14038/2026 and 17730/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with reply already filed and a two-week rejoinder direction.
Commissioner of Income Tax, International Taxation-1, New Delhi v. Ernst and Young U.S. LLP
Delhi High Court · 2026-06-18 · ITA 423/2025, ITA 424/2025, ITA 715/2025, ITA 753/2025 & ITA 760/2025
Judgments and reasoned final orders
India–US DTAA: Revenue succeeds on employee secondment; separate professional-service issues remanded to the ITAT.
Principal Commissioner of Income Tax, Shillong & Anr. v. Ram Narayan Sah (in linked WP(C)/2438/2024)
Gauhati High Court · 2026-06-17 · I.A.(Civil)/1844/2026 in Linked Case WP(C)/2438/2024
Judgments and reasoned final orders
Writ restored following the Supreme Court’s limited remand concerning the jurisdictional-AO ground.
Anurag Chauhan v. Income Tax Officer, Ward-I, Shimla and others
Himachal Pradesh High Court · 2026-06-17 · CWP No.12384/2024 with CMP Nos.13157/2026 and 20457/2024
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further assessment/reassessment proceedings pursuant to impugned notices extended, with four-week reply and further two-week rejoinder directions.
Gordhanbhai Devjibhai Kapadia, Proprietor of M/s Kapadia Brothers v. Income Tax Officer, Ward 1(2)(1), Rajkot
Gujarat High Court · 2026-06-16 · R/Special Civil Application No. 9146 of 2023
Judgments and reasoned final orders
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.
Sirmour Steel Metalloys Pvt. Ltd. v. Income Tax Officer, Nahan, H.P. and others
Himachal Pradesh High Court · 2026-06-15 · CWP No.13472/2025 with CMP Nos.13838/2026 and 20241/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with four-week reply and further two-week rejoinder directions.
Lov Vij v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-15 · CWP No.5979/2024 with CMP Nos.13847/2026 and 10125/2024
Procedural order
Earlier disposal recalled and writ restored with its applications; quoted Supreme Court interim reassessment protection extended, with pleadings directions and listing for 17 August 2026.
GM Powertech, Kalaamb, Nahan, District Sirmour v. Income Tax Officer, Ward Palampur, H.P. and others
Himachal Pradesh High Court · 2026-06-15 · CWP No.14080/2025 with CMP Nos.13840/2026 and 21258/2025
Procedural order
Earlier disposal recalled and original writ restored; interim protection against further reassessment proceedings pursuant to impugned notices extended, with four-week reply and further two-week rejoinder directions.
Principal Commissioner of Income Tax, Madurai v. Shri Ganesan Anbuselvam
Madras High Court · 2026-06-12 · T.C.A. No. 40 of 2026
Judgments and reasoned final orders
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.
Principal Commissioner of Income Tax, Madurai v. Chokkalingam Thangavel
Madras High Court · 2026-06-12 · T.C.A. No. 38 of 2026
Judgments and reasoned final orders
Reassessment sanction: section 148 notice beyond three years invalid without approval of the appropriate higher authority.
Pr. Commissioner of Income Tax, Central-I, Mumbai v. Raj Enterprises
Bombay High Court · 2026-06-11 · Income Tax Appeal No. 213 of 2024
Judgments and reasoned final orders
Revenue appeal against de novo remand dismissed; both parties’ merits contentions preserved before CIT(A).
Anil Kumar Vashisht v. Income Tax Officer and others
Himachal Pradesh High Court · 2026-06-04 · CWP No.6773/2025 with CMP Nos.13000/2026 and 8635/2025
Procedural order
Earlier disposal recalled and writ restored with its applications; quoted Supreme Court interim reassessment protection extended, with pleadings directions and listing for 17 August 2026.
Principal Commissioner of Income Tax v. Gian Chand Barwal
Himachal Pradesh High Court · 2026-06-02 · ITA No.5 of 2024
Procedural order
Revenue’s withdrawal request accepted; ITA 5/2024 dismissed as withdrawn, with no stated circular, tax-effect calculation or merits determination.
Principal Commissioner of Income Tax, Delhi-4 v. Microsoft India (R&D) Pvt. Ltd.
Delhi High Court · 2026-05-26 · ITA 458/2026 & ITA 459/2026
Judgments and reasoned final orders
Composite inseparable lease: both Revenue appeals dismissed following Microsoft’s earlier decision; rent classified as income from other sources.
PR. COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI- 110055 v. PLB INFRASTRUCTURES PVT. LTD.
Delhi High Court · 2026-05-26 · ITA 447/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX (CENTRAL-3), NEW DELHI v. JYOTI GOEL
Delhi High Court · 2026-05-26 · ITA 450/2026
Procedural orders
Revenue appeal dismissed on its own submission of low tax effect under CBDT circulars.
Principal Commissioner of Income Tax v. N K G Infrastructure Ltd.; Principal Commissioner of Income Tax-4 v. Kunstocom India Ltd. (two orders)
Delhi High Court · 2026-05-20 · ITA 429/2026 and ITA 430/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
Pr. Commissioner of Income Tax-4, Delhi v. Karat 87 Hotels Pvt. Ltd.
Delhi High Court · 2026-05-20 · ITA 427/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PRINCIPAL COMMISSIONER OF INCOME TAX -4 v. KUNSTOCOM INDIA LTD
Delhi High Court · 2026-05-20 · ITA 430/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX, DELHI v. SUBHASH CHAND GUPTA
Delhi High Court · 2026-05-20 · ITA 420/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX, DELHI v. PAWANSUT HOLDING LTD.
Delhi High Court · 2026-05-20 · ITA 422/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI v. A2Z INFRA ENGINEERING LTD.
Delhi High Court · 2026-05-20 · ITA 426/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX 4 v. INDRAPRASTHA GAS LTD
Delhi High Court · 2026-05-20 · ITA 423/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX -3 v. HERO MOTOCORP LTD. (SUCCESSOR OF M/S HERO INVESTMENTS PVT. LTD.)
Delhi High Court · 2026-05-20 · ITA 419/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX - 4, DELHI v. M/S JAYPEE CAPITAL SERVICES LTD
Delhi High Court · 2026-05-20 · ITA 421/2026
Procedural orders
Revenue appeal dismissed on its own submission of low tax effect under CBDT circulars.
Nagina Begum v. Union of India & Ors.
Jammu and Kashmir and Ladakh High Court · 2026-05-19 · WP(C) No. 1432/2026
Procedural orders
Aadhaar–PAN mismatch representations: speaking order directed within four weeks from 19 May 2026.
PR. COMMISSIONER OF INCOME TAX, DELHI - 1 v. M/S. ASSOTECH MOONSHINE URBAN DEVELOPERS PVT. LTD.
Delhi High Court · 2026-05-18 · ITA 387/2025
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
M/s. Orissa Stevedores Ltd. v. Deputy Commissioner of Income Tax, Circle 1(1), Cuttack & Others
Orissa High Court · 2026-05-18 · W.P.(C) No. 7225 of 2026
Judgments and reasoned final orders
Writ disposed of after appeal-effect refund recomputed at Rs 4,97,13,903 and refund process activated; CPC technical ticket remained unresolved.
Florentine Estates of India Ltd., Ireo group companies, Good Earth Sixty Nine Projects LLP and GLS Infratech Pvt. Ltd. v. respective Income Tax authorities (common order)
Delhi High Court · 2026-05-18 · ITA 6, 20, 21, 73–79, 299 and 328/2026
Procedural orders
External development charge TDS appeals disposed of subject to Supreme Court outcome, with interim recovery protection.
The Commissioner of Income Tax - International Taxation -2 v. National Petroleum Construction Company
Delhi High Court · 2026-05-14 · ITA 405/2026 with ITA 406/2026 (CM APPL. 32758-59/2026 & 32763-64/2026)
Judgments and reasoned final orders
Both appeals were dismissed and pending applications disposed of; the 427-day refiling delay was condoned.
Principal Commissioner of Income Tax-1 v. The Kangra Central Cooperative Bank Limited
Himachal Pradesh High Court · 2026-05-13 · ITA No.4 of 2025, with references to ITA Nos.5 and 6 of 2025
Procedural order
ITA 4/2025 admitted on two substantial questions concerning section 14A, Rule 8D and absence of exempt income; ITAs 5 and 6 delinked and disposed of by a separate even-date order not reproduced in this sheet.
Principal Commissioner of Income Tax (Central), Rajasthan v. M/s Motisons Buildtech Pvt. Ltd.
Rajasthan High Court · 2026-05-13 · D.B. Civil Miscellaneous Application No. 58/2025 in D.B. Income Tax Appeal No. 59/2020
Procedural, interim and remand orders
Earlier monetary-limit withdrawal recalled and Revenue appeal restored on the asserted circular exception.
PR. COMMISSIONER OF INCOME TAX, DELHI-7 v. VIBGYOR IT CONSULTANTS PVT. LTD.
Delhi High Court · 2026-05-13 · ITA 401/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX-4, DELHI v. MEYER APPAREL PVT. LTD.
Delhi High Court · 2026-05-12 · ITA 393/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX-1, DELHI v. CVENT INDIA PVT. LTD.
Delhi High Court · 2026-05-12 · ITA 495/2025
Procedural orders
Revenue appeal dismissed on its own submission of low tax effect under CBDT circulars.
PR. COMMISSIONER OF INCOME TAX, DELHI v. YOGRAJ ARORA
Delhi High Court · 2026-05-12 · ITA 391/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX, DELHI v. KOLKATA HOTELS LIMITED
Delhi High Court · 2026-05-12 · ITA 390/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX, DELHI v. JINDAL ITF LIMITED
Delhi High Court · 2026-05-12 · ITA 396/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
PR. COMMISSIONER OF INCOME TAX, DELHI v. ATULAH CONTRACTORS AND CONSTRUCTION PVT. LTD.
Delhi High Court · 2026-05-12 · ITA 394/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
Commissioner of Income Tax (International Taxation)-3 v. Veritas Storages Singapore Pte. Ltd.
Delhi High Court · 2026-05-12 · ITA 307/2025 & ITA 309/2025
Judgments and reasoned final orders
Veritas: remand for omitted maintenance and training issues refused because TSYS Card Tech coverage was undisputed; both Revenue appeals dismissed.
The Pr. Commissioner of Income Tax - Central-1 v. Shahi Exports Pvt. Ltd.
Delhi High Court · 2026-05-08 · ITA 369/2026 & CM APPL. 30855/2026, CM APPL. 30856/2026
Judgments and reasoned final orders
Captive-power transfer pricing: Revenue could not distinguish DCM Shriram; appeal against relief on the Rs.33,59,64,275 adjustment dismissed.
Pr. Commissioner of Income Tax, Delhi v. Janak Raj Gupta; Pr. Commissioner of Income Tax-4, Delhi v. GD Infrabuild Pvt. Ltd. (common order)
Delhi High Court · 2026-05-08 · ITA 371/2026 and 372/2026
Procedural orders
Revenue appeals dismissed on low tax effect; underlying merits not adjudicated.
Pr. Commissioner of Income Tax, Delhi v. Janak Raj Gupta and Co.
Delhi High Court · 2026-05-04 · ITA 360/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
Paradise Food Court Private Limited v. Deputy Commissioner of Income Tax, Circle-5(1), Hyderabad and another
Telangana High Court · 2026-04-30 · WP No.2799 of 2026
Reasoned final order
Delayed challenge to section 143(1) intimation: writ dismissed, section 253 appeal reserved.
Commissioner of Income Tax (International Taxation)-2 v. Little Fairy Limited
Delhi High Court · 2026-04-30 · ITA 356/2026
Judgments and reasoned final orders
AY 2016–17: Revenue appeal against annulment of a rate-only assessment dismissed for consistency with S.A. Chitra Ventures, applying the historical section 144C wording.
Principal Commissioner of Income Tax, Delhi-1 v. M/s CNH Industrial (India) Pvt. Ltd.
Delhi High Court · 2026-04-29 · ITA 535/2025
Procedural, interim and remand orders
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.
Wanshan Mobiles Pvt. Ltd. and other petitioners v. Assistant Commissioner of Income Tax, Central Circle 30, Delhi & Ors.
Delhi High Court · 2026-04-28 · W.P.(C) 2617/2026 and connected writ petitions listed in the source caption
Procedural, interim and remand orders
Connected writs withdrawn with liberty to challenge the reported retrospective Finance Act 2026 amendment; fresh petitions by 24 May and existing interim orders through 31 May 2026.
Principal Commissioner of Income Tax-10 v. Dabur Invest Corp.
Delhi High Court · 2026-04-28 · ITA 344/2026
Judgments and reasoned final orders
Dabur Invest: AY 2012–13 Revenue appeal dismissed on consistency concerning Option Price Contribution, following the earlier-year decision.
Commissioner of Income Tax-LTU, Chennai v. M/s. Mahindra Holidays and Resorts (India) Ltd.
Madras High Court · 2026-04-28 · Tax Case (Appeal) No. 1419 of 2010
Judgments and reasoned final orders
Time-share subscriptions: continuing contractual obligations supported deferral of 40% for AY 2003–04.
Commissioner of Income Tax v. M/s Escorts Ltd.
Delhi High Court · 2026-04-27 · ITA 1427/2006
Judgments and reasoned final orders
Revenue appeal rejected: one question ended after reported taxation in 2006-07; four others disclosed no perversity or substantial question.
Commissioner of Income Tax (International Taxation)-2 v. Lex Sportel Vision Pvt. Ltd.
Delhi High Court · 2026-04-27 · ITA 334/2026
Judgments and reasoned final orders
Live-feed royalty appeal dismissed following Sri Lanka Cricket
Principal Commissioner of Income Tax, Central-1, Delhi v. Pradeep Wig & Neera Wig (Batch of 14 Appeals)
Delhi High Court · 2026-04-24 · ITA Nos. 681, 697, 698, 700, 701, 702, 703, 708, 709, 710, 712, 725, 726 & 727 of 2025
Judgments and reasoned final orders
Pradeep and Neera Wig: foreign company’s property income could not be attributed to shareholders on the established facts; 14 Revenue appeals dismissed.
Anshuman Singh v. Assistant Commissioner of Income Tax (ACIT), Lucknow
Allahabad High Court · 2026-04-22 · Income Tax Appeal No. 16 of 2026
Judgments and reasoned final orders
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.
Principal Commissioner of Income Tax-1, Kolkata v. Apeejay Surendra Management Services Private Limited
Calcutta High Court · 2026-04-21 · ITAT242/2025 with IA GA1/2026 and GA2/2026
Judgments and reasoned final orders
Deemed-dividend appeal dismissed as covered by the cited shareholder-taxability precedents.
Rahul Gupta v. Income Tax Department and others
Chhattisgarh High Court · 2026-04-16 · WA No.237 of 2026
Income-tax judgments
Tax-evasion complaint: refusal of mandamus upheld without deciding the allegations.
Principal Commissioner of Income Tax v. Kamraz Rural Bank
Jammu and Kashmir and Ladakh High Court · 2026-04-16 · ITA 2/2018
Procedural orders
Kamraz Rural Bank: Rule 46A safeguards require reasoned admission and AO opportunity; appeal remanded.
Maa Harsiddhi Infra Developers Private Limited v. The Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.)
Chhattisgarh High Court · 2026-04-16 · TAXC No. 152 of 2025
Judgments and reasoned final orders
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).
M/s Varsha Construction, Raipur v. Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.)
Chhattisgarh High Court · 2026-04-16 · TAXC No. 133 of 2025
Judgments and reasoned final orders
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).
Lala Badri Prasad Kedar Nath Jewellers through partner Shri Yash alias Raghvendra Kesarwani v. Union of India through Secretary, Ministry of Finance, Income Tax Department and three others
Allahabad High Court · 2026-04-16 · WRIT TAX No. 582 of 2026
Procedural order
The writ was dismissed as not pressed. If an appeal was filed before the Commissioner (Appeals) within ten days of 16 April 2026, it was to be entertained and considered on merits according to law.
Principal Commissioner of Income Tax, Delhi-1 v. M/s Celebi Delhi Cargo Terminal Management India Pvt. Ltd.
Delhi High Court · 2026-04-15 · ITA 310/2026
Judgments and reasoned final orders
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.
Superb Infotech Private Limited v. Deputy Commissioner of Income Tax, Central Circle, Faridabad
Rajasthan High Court · 2026-04-13 · D.B. Income Tax Appeal No. 43/2019
Judgments and reasoned final orders
Section 153C action lacked year-specific incriminating material; rural agricultural-land transaction was not taxable as business profit or capital gain on the facts.
VNG Automotive P. Ltd. v. Asstt. Commissioner of Income Tax
Delhi High Court · 2026-04-10 · ITA 795/2004 & ITA 796/2004
Judgments and reasoned final orders
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.
Commissioner of Income Tax (International Taxation)-2 v. Nord Anglia Education Ltd.
Delhi High Court · 2026-04-10 · ITA 297/2026
Judgments and reasoned final orders
India–UK treaty: no make-available finding for Rs.28,64,22,509 of PBIL administrative service cross-charges; separate platform licence fees were offered to tax.
Sanjay Singh v. Income Tax Officer, Ward No. 3(1), Ranchi & Anr.
Jharkhand High Court · 2026-04-09 · W.P.(T) No. 7280 of 2023
Procedural orders
Appearance correction only: Ashish Verma added to the petitioner’s counsel in the 6 April 2026 order.
Principal Commissioner of Income Tax, Delhi-1 v. M/s Ebony Retail Holdings Ltd.
Delhi High Court · 2026-04-09 · ITA 296/2026
Judgments and reasoned final orders
Finance costs on borrowing used to repay a bank loan and refund share application money: Revenue appeal rejected; separate related-party and subsidiary component remained disallowed.
Principal Commissioner of Income Tax-I, Lucknow v. Medharaj Techno Concept Pvt. Ltd.
Allahabad High Court · 2026-04-08 · Income Tax Appeal No. 4 of 2026
Judgments and reasoned final orders
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.
Rajesh Kumar Gupta v. Income Tax Officer, Ward 2(2), Jammu
Jammu and Kashmir and Ladakh High Court · 2026-04-02 · ITA 20/2014
Judgments and reasoned final orders
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.
Principal Commissioner of Income Tax-12 v. M/s Remfry and Sagar & Anr.
Delhi High Court · 2026-04-02 · ITA Nos. 273, 274, 275, 276 & 285 of 2026
Judgments and reasoned final orders
Remfry & Sagar: goodwill licence-fee issue follows the earlier section 37 ruling; the separate foreign-travel issue in ITA 274/2026 raises no substantial question of law.
Principal Commissioner of Income Tax (Central), Lucknow v. M/s Apco Infratech Pvt. Ltd.
Allahabad High Court · 2026-04-02 · INCOME TAX APPEAL No. 7 of 2026
Procedural order
The appeal was dismissed as withdrawn.
K. Suri Babu v. Income Tax Officer, Ward 11, Hyderabad and others
Telangana High Court · 2026-04-01 · W.P. 9483/2026
Procedural orders and remands
Inter-partner dispute did not establish a statutory duty requiring the tax authorities to act on the managing partner’s complaint.
Alka Agarwal v. Deputy Commissioner of Income Tax Central Circle 28, Delhi & Anr.
Delhi High Court · 2026-04-01 · W.P.(C) 4254/2026; CM APPL. 20672/2026 and 20673/2026
Judgments and reasoned final orders
Reassessment and consequential proceedings set aside because the same-day reply was not considered; eight-week remand and hearing on request.
Sunil Kumar Sahoo, Proprietor of M/s. Bhagabati Cashew v. Deputy Commissioner of Income Tax, Circle-1(2), Bhubaneswar and Others
Orissa High Court · 2026-03-31 · W.P.(C) No. 23165 of 2025
Judgments and reasoned final orders
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.
Pr. Commissioner of Income Tax (Central), Pune v. Platinum Properties
Bombay High Court · 2026-03-27 · Income Tax Appeal No. 151 of 2024
Judgments and reasoned final orders
Section 263 revision fails: verified project-completion treatment did not support taxing Spring-II on-money in AY 2014–15.
Commissioner of Income Tax (International Taxation)-1, New Delhi v. Alcatel Lucent France (and connected appeals with Alcatel Lucent International)
Delhi High Court · 2026-03-27 · 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)
Judgments and reasoned final orders
Five connected software-royalty appeals dismissed as covered against Revenue by Engineering Analysis.
Kantar GDC India Private Limited (formerly TNS India Private Limited) v. Deputy Commissioner of Income Tax, Circle 2(1), Hyderabad and others
Telangana High Court · 2026-03-26 · W.P. 8870/2026
Procedural orders
NFAC directed to decide the long-pending appeal within four months of receiving the order, if not already disposed of.
Pr. Commissioner of Income Tax v. Janak Raj Gupta; Pr. Commissioner of Income Tax-10, New Delhi v. Janak Raj Gupta and Company (common order)
Delhi High Court · 2026-03-25 · ITA 247/2026 and 248/2026
Procedural orders
Revenue appeals dismissed on low tax effect; underlying merits not adjudicated.
Principal Commissioner of Income Tax-1, Jaipur v. Ashish Agarwal
Rajasthan High Court · 2026-03-24 · D.B. Income Tax Appeal No. 74/2025
Judgments and reasoned final orders
Approval from the Principal Commissioner did not satisfy the stated higher-authority requirement for notice issued beyond three years.
Principal Commissioner of Income Tax (Central), Rajasthan v. Shailendra Kumar Gupta; connected Pawan Gupta and Raj Rajeshwari Gupta appeals
Rajasthan High Court · 2026-03-24 · D.B. Income Tax Appeal Nos. 44/2025, 45/2025 & 46/2025
Judgments and reasoned final orders
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.
Vodafone Idea Ltd. (successor of Vodafone Mobile Services Ltd.) through authorised representative Alok Singh v. Deputy Commissioner of Income Tax (TDS), Lucknow
Allahabad High Court · 2026-03-23 · WRIT TAX No. 466 of 2026
Procedural order
The writ was disposed of with a direction to file a statutory appeal. If filed within two weeks, the Commissioner (Appeals) was to consider the matter, especially demand stay, within four weeks of filing. Demand was to remain stayed until orders on the stay application.
Pr. Commissioner of Income Tax-10 v. Amit Sankhwal
Delhi High Court · 2026-03-17 · ITA187/2026
Judgments and reasoned final orders
Revenue appeal dismissed for lack of a substantial question of law; no incriminating material was identified.
Pr. Commissioner of Income Tax (Central)-3, New Delhi v. Oppo Mobiles India (P) Ltd.
Delhi High Court · 2026-03-17 · ITA 84/2026 (CM APPL. 6933-6935/2026)
Judgments and reasoned final orders
Revenue appeal concerning brand ambassador, advertising and warranty expenses dismissed by applying the cited precedents.
Pr. Commissioner of Income Tax-1 v. M/s Boeing India Pvt. Ltd.
Delhi High Court · 2026-03-16 · ITA 586/2025
Judgments and reasoned final orders
Assessment in the name of an amalgamating company: section 292B and an asserted ITBA glitch did not save the final order.
Pr. Commissioner of Income Tax 2, Pune v. Amcon Construction
Bombay High Court · 2026-03-13 · Income Tax Appeal No. 46 of 2024
Judgments and reasoned final orders
Alleged hawala/bogus purchases based on general Sales Tax Department information: restriction of disallowance to 10% profit element upheld where sales were accepted.
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 v. OM PRAKASH ARORA
Delhi High Court · 2026-03-12 · ITA 56/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
Principal Commissioner of Income Tax-5, Kolkata v. Tapan Kanti Roy
Calcutta High Court · 2026-03-11 · ITAT224/2025 with IA GA1/2025 and GA2/2025
Judgments and reasoned final orders
Loan addition deletion sustained on documented capacity, interest and repayment; Revenue appeal raised no substantial question.
Principal Commissioner of Income Tax, Central-2, Kolkata v. M/s A P Fashion Private Limited
Calcutta High Court · 2026-03-11 · ITAT188/2025 with IA GA1/2025 and GA2/2025
Judgments and reasoned final orders
Revision concerning purchases failed on the year-specific record; earlier-year bogus transactions did not establish the present purchases as fictitious.
Ajay Food Products v. Income Tax Officer and others
Jammu and Kashmir and Ladakh High Court · 2026-03-11 · ITA No. 16/2007
Judgments and reasoned final orders
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 certification of truth and conformity with permanent books.
PR COMMISSIONER OF INCOME TAX DELHI -4 v. MS GRUNER INDIA PVT LTD
Delhi High Court · 2026-03-09 · ITA 171/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
M/s. Vaishnavi Agro, Deoghar v. Income Tax Officer, Ward-III(I), Deoghar
Jharkhand High Court · 2026-03-09 · Tax Appeal No. 11 of 2016
Judgments and reasoned final orders
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.
Bathina Srilakshmi v. Income Tax Officer, Ward-2, Nellore & Anr.
Andhra Pradesh High Court · 2026-03-06 · I.T.T.A. No. 53 of 2025
Judgments and reasoned final orders
Cash-gift explanation rejected because the donor’s available funds were unproved and the taxpayer’s explanation changed.
PR. COMMISSIONER OF INCOME TAX-1 v. M/S CHARVAK TRADING PVT. LTD.
Delhi High Court · 2026-02-26 · ITA 185/2025
Procedural orders
Revenue appeal dismissed on its own submission of low tax effect under CBDT circulars.
M/s. Sanjay Kumar Bijay Kumar v. Principal Commissioner of Income Tax-I, Bhubaneswar and Others
Orissa High Court · 2026-02-24 · W.P.(C) No. 28067 of 2025
Judgments and reasoned final orders
Repeated reassessment of bank transactions already verified under another PAN: finality and change of opinion bar the second proceeding on the same admitted facts.
Principal Commissioner of Income Tax, Central-4 v. Maneesh Pharmaceuticals Pvt. Ltd.
Bombay High Court · 2026-02-23 · Income Tax Appeal No. 1033 of 2024 with Interim Application No. 7 of 2026
Judgments and reasoned final orders
Search assessment additions (ALP interest adjustment, section 10B disallowance, and section 68 share capital/premium) deleted in absence of incriminating material following Abhisar Buildwell.
Principal Commissioner of Income Tax (Central)-3, New Delhi v. Krishak Bharti Cooperative Ltd. (KRIBHCO)
Delhi High Court · 2026-02-23 · ITA 147/2026
Judgments and reasoned final orders
Section 14A appeal dismissed following Era Infrastructure, expressly subject to the Supreme Court’s final decision in the IL & FS Energy SLP.
PR. COMMISSIONER OF INCOME TAX DELHI-4 v. M/S GRUNER INDIA PVT LTD
Delhi High Court · 2026-02-23 · ITA 146/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
Principal Commissioner of Income Tax-4, Hyderabad v. Open Text Corporation India Pvt. Ltd.
Telangana High Court · 2026-02-20 · ITTA 269/2019
Procedural orders
Revenue appeal dismissed below the stated monetary limit, with express liberty to seek revival if a circular exception applies.
Principal Commissioner of Income Tax-1, Kolkata v. Russel Credit Limited
Calcutta High Court · 2026-02-20 · ITAT 153 of 2025 with IA No. GA 2 of 2025
Judgments and reasoned final orders
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.
Sri Baidyanath Memorial Trust v. Income Tax Officer, Exemption Circle, Bhubaneswar and Others
Orissa High Court · 2026-02-19 · W.P.(C) No. 1755 of 2026
Judgments and reasoned final orders
High Court condoned the stated 822-day appeal delay and restored the exemption appeal for merits consideration after considering pandemic-related limitation directions and sufficient cause.
Kendrapara College v. Commissioner of Income Tax (Exemption) and Another
Orissa High Court · 2026-02-19 · WP(C) No. 4169 of 2026
Judgments and reasoned final orders
CPC intimation set aside after premature processing within the promised response period; existing ITR-7 exemption claim and inconsistent zero entry required a fresh opportunity.
Jalandhar Sharma v. Income Tax Officer, Keonjhar Ward, Keonjhar & Others
Orissa High Court · 2026-02-19 · W.P.(C) No. 15935 of 2024
Judgments and reasoned final orders
Reassessment set aside for failure to consider the filed reply; remand subject to two-week appearance and automatic revival if the petitioner fails compliance.
Brahmani College v. Commissioner of Income Tax (Exemption), Hyderabad & Anr.
Orissa High Court · 2026-02-19 · WP(C) No.4281 of 2026
Procedural orders
Brahmani College: premature CPC intimation set aside; existing exemption claim remitted for a hearing.
Sanjeet Singh and others v. Principal Director of Income Tax (Investigation), Chandigarh and others
Punjab and Haryana High Court · 2026-02-18 · CWP-31147-2025 (O&M)
Judgments and reasoned final orders
Seized jewellery: administrative delay could not justify enhanced security after approved release.
Inderpal Singh Ahuja v. A.V. Singh, Commissioner of Income Tax and others
Punjab and Haryana High Court · 2026-02-18 · CWP 6551/2006
Procedural and interlocutory orders
CWP 6551/2006 dismissed as infructuous following uncontroverted subsequent developments.
Commissioner of Income Tax (Exemptions) v. M/s Society for the Study of Liver Diseases
Punjab and Haryana High Court · 2026-02-18 · ITA-5-2020 (O&M)
Judgments and reasoned final orders
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.
The Deputy Commissioner of Income Tax (BPU), Guwahati & 2 Ors. v. Banamali Das and Anr.
Gauhati High Court · 2026-02-17 · Review.Pet./9/2025 (in WP(C)/4385/2022)
Procedural order concerning benami proceedings
Review petition concerning the earlier benami-related writ disposal dismissed as not maintainable.
Smt. Ranjana v. Principal Chief Commissioner of Income Tax, Lucknow and four others
Allahabad High Court · 2026-02-17 · WRIT TAX No. 252 of 2026
Procedural order
The writ was dismissed as not pressed. The office was to return certified copies, if any, retaining photocopies.
PRINCIPAL COMMISSIONER OF INCOME TAX- 10 DELHI v. JAGAT JEWELS
Delhi High Court · 2026-02-17 · ITA 133/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
British Airways PLC v. Assistant Commissioner of Income Tax, Circle (Int. Tax.) 1(1)(2), New Delhi & Anr.
Delhi High Court · 2026-02-17 · W.P.(C) 18856/2025
Judgments and reasoned final orders
British Airways: 0.1% section 197 certificate quashed for the identified airline receipts; NIL certificate directed with expressly qualified continuing relief.
BEELINE COM LLC v. INCOME TAX OFFICER WARD INT TAX 11 2 DELHI & ANR.
Delhi High Court · 2026-02-17 · W.P.(C) 17821/2024
Procedural orders
AY 2025-26 return processed and refund issued: writ dismissed as infructuous.
Tabish Mansoor v. Union of India through Deputy Commissioner of Income Tax, Lucknow
Allahabad High Court · 2026-02-16 · Application u/s 482 No. 1246 of 2026
Judgments and reasoned final orders
Applicant declined to press criminal challenge on merits; time-bound consideration of a compounding application and temporary stay directed.
Smt. Madhu Gupta & Ors. v. Commissioner of Income Tax (Appeals) & Anr.
Delhi High Court · 2026-02-16 · W.P.(C) 2202/2026
Judgments and reasoned final orders
Writ dismissed because ITAT appeal was available; conditional direction to consider time spent in writ proceedings.
Shafaat Ejaz Siddiqui v. Union of India Thru. Deputy Commissioner of Income Tax, Lucknow
Allahabad High Court · 2026-02-16 · Application u/s 482 No. 1281 of 2026
Procedural orders
Section 276CC complaint: time-bound consideration of compounding and temporary stay; merits not pressed.
PR COMMISSIONER OF INCOME TAX, DELHI-4 v. KARCHER CLEANING SYSTEMS PRIVATE LIMITED
Delhi High Court · 2026-02-16 · ITA 130/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
Kartar Singh v. Commissioner of Income Tax & Anr.
Delhi High Court · 2026-02-13 · W.P.(C) 2100/2026
Judgments and reasoned final orders
The writ petition was dismissed.
Vodithala Education Society, Hyderabad v. The Director of Income Tax (Exemptions), Hyderabad
Telangana High Court · 2026-02-12 · ITTA Nos. 152 of 2008 and 337 of 2011
Judgments and reasoned final orders
Denial of charitable/educational exemption under sections 11 and 10(23C)(vi) upheld for AYs 2003-04 and 2004-05 where survey at engineering college unearthed unaccounted management-quota capitation fees utilized by management in breach of section 13(1)(c).
Shyam Lal Somani and others v. Principal Commissioner of Income Tax and others
Chhattisgarh High Court · 2026-02-12 · WPT 23/2023 and 21 connected petitions
Income-tax judgments
Reassessment batch remanded for fresh objections under Ashish Agarwal and Rajeev Bansal.
Sharda Jain (Prop. Jai Bhawani Enterprises) v. Principal Commissioner of Income Tax-1, Raipur & Ors. (and 13 connected writ petitions)
Chhattisgarh High Court · 2026-02-12 · WPT Nos. 57, 62, 72, 106, 110, 111, 117, 118, 121, 123, 147, 152 & 157 of 2023 and WPT No. 24 of 2024
Judgments and reasoned final orders
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.
SGBL (India) Ltd., Bhubaneswar v. Assistant Commissioner of Income Tax, Central Circle, Cuttack and Another
Orissa High Court · 2026-02-12 · WP(C) Nos. 26532 and 26534 of 2025
Judgments and reasoned final orders
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.
Daimond Plaza Pvt. Ltd. v. Assistant Commissioner of Income Tax, Central Circle, Cuttack and others
Orissa High Court · 2026-02-12 · W.P.(C) 26536/2025
Procedural orders
Appellate refund and interest directed to be released within two weeks, with interest through actual payment.
Daimond Plaza Pvt. Ltd. v. Assistant Commissioner of Income Tax, Central Circle, Cuttack and others
Orissa High Court · 2026-02-12 · W.P.(C)27070/2025
Procedural orders
Refund with interest through actual payment directed within two weeks following appellate relief.
Daimond Plaza Pvt. Ltd. v. Assistant Commissioner of Income Tax, Central Circle, Cuttack and Others
Orissa High Court · 2026-02-12 · W.P.(C) No. 26574 of 2025
Judgments and reasoned final orders
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.
Commissioner of Income Tax–Exemption v. Kush Innovative Foundation
Delhi High Court · 2026-02-12 · ITA 115/2026 and ITA 119/2026
Judgments and reasoned final orders
Kush Innovative Foundation: direct registration direction set aside; activities and compliance require enquiry on conversion from provisional registration.
PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-10 v. SAM OVERSEAS
Delhi High Court · 2026-02-11 · ITA 121/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
Yadiki Primary Agricultural Co-operative Society Ltd. and three connected PACS v. Chief Commissioner of Income Tax and others
Andhra Pradesh High Court · 2026-02-10 · W.P.Nos.27631,27659,27682 and27689 of2024
Procedural, interim and remand orders
Four PACS condonation refusals set aside under the transitional circular; returns directed to be treated as timely.
PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI v. PINNACLE CLOTHING COMPANY
Delhi High Court · 2026-02-10 · ITA 117/2026
Procedural orders
Revenue appeal dismissed on low tax effect; underlying merits not adjudicated.
Manoj Kumar Sharma v. Puneet Kumar, Commissioner of Income Tax (TDS), Lucknow and another
Allahabad High Court · 2026-02-10 · CONTEMPT APPLICATION (CIVIL) No. 2866 of 2025
Procedural order
The contempt application was dismissed as infructuous with liberty to avail remedies permissible in law. Any notice stood discharged.
Principal Commissioner of Income Tax-4, New Delhi v. M/s NTPC Ltd.
Delhi High Court · 2026-02-09 · ITA 113/2026 & ITA 82/2026
Judgments and reasoned final orders
NTPC: Revenue appeals for AYs 2011–12 and 2012–13 dismissed; audit opinion on corporate expenses did not supply a new fact for the 2016 reassessment notices.
Principal Commissioner of Income Tax-10, Delhi v. Pinnacle Clothing Company
Delhi High Court · 2026-02-09 · ITA 112/2026
Procedural disposal orders
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
Commissioner of Income Tax (TDS)-1, New Delhi v. M/s Mahagun (India) Pvt. Ltd. & Mahagun Real Estate Pvt. Ltd.
Delhi High Court · 2026-02-09 · ITA 259/2025, ITA 418/2025 & ITA 420/2025
Judgments and reasoned final orders
Mahagun: three annual lease-rent TDS appeals rejected following Rajesh Projects; paragraph 5 expressly leaves the issue open for subsequent relief.
M/s. G.H. Reddy and Associates (Construction) Pvt. Ltd., Hyderabad v. The Income Tax Officer, Ward 2(2), Hyderabad
Telangana High Court · 2026-02-06 · ITTA No. 464 of 2012
Judgments and reasoned final orders
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.
Commissioner of Income-tax (Exemptions), Hyderabad v. Hyderabad Metropolitan Development Authority (formerly HUDA)
Telangana High Court · 2026-02-06 · ITTA Nos.19,20,21,24,25,27,28,38,42,44,56,79,80,81,226,229,230,232,235,237 of 2019 and 42 of 2020
Substantive judgment
Retrospective charitable registration of HMDA: Revenue appeals dismissed.
Principal Commissioner of Income Tax and another v. M/s Syndicate Bank
Karnataka High Court · 2026-02-05 · Income Tax Appeal No. 6 of 2025
Judgments and reasoned final orders
Section 115JB and banking companies for AY 2002–03: Revenue appeal dismissed following ING Vysya Bank
Joint Commissioner of Income Tax (LTU), Bangalore v. Bank of Baroda (Erstwhile Vijaya Bank)
Karnataka High Court · 2026-02-05 · Income Tax Appeal No. 102 of 2025
Judgments and reasoned final orders
Allowability of deduction for depreciation on investment portfolio classified as Held-to-Maturity (HTM) securities held by a banking company for AY 2014-15.
Commissioner of Income Tax, Chennai v. Indian Overseas Bank
Madras High Court · 2026-02-05 · T.C.A. Nos. 64 & 65 of 2014
Judgments and reasoned final orders
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.
Principal Commissioner of Income Tax-2, Kolkata v. M/s Express Tradelink Private Limited
Calcutta High Court · 2026-02-04 · ITAT95/2025 with IA GA2/2025
Judgments and reasoned final orders
Rs.7,26,50,000 share-capital/premium deletion sustained; unrebutted subscriber evidence and the year-specific section 68 proviso governed.
Principal Commissioner of Income Tax-1, Kolkata v. M/s Shipra Enclave Private Limited
Calcutta High Court · 2026-02-04 · ITAT 94 of 2025 (IA No: GA/2/2025)
Judgments and reasoned final orders
Share-capital addition deletion sustained on verified subscriber evidence; non-appearance did not overcome the unrebutted record.
Principal Commissioner of Income Tax, Central-1, Delhi v. Indrani Sathe & Subhash Sathe (Batch of 11 Appeals)
Delhi High Court · 2026-02-04 · ITA Nos. 95, 96, 97, 98, 99, 100, 101, 102, 103, 104 & 105 of 2026
Judgments and reasoned final orders
Eleven Revenue appeals concerning Indrani Sathe and Subhash Sathe dismissed by applying Sneh Lata Sawhney and Sanjay Jain; India–Switzerland treaty distinction recorded.
M/s MHJ Metaltechs Pvt. Ltd. v. Income Tax Officer, Ward 16(1), Delhi
Delhi High Court · 2026-02-03 · W.P.(C) 880/2026
Judgments and reasoned final orders
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.
Sri Susil Nath v. Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, New Delhi and Another
Orissa High Court · 2026-02-02 · W.P.(C) No. 154 of 2026
Judgments and reasoned final orders
Medical circumstances warranted one opportunity to present vehicle-funding evidence; AY 2024–25 assessment set aside for fresh adjudication.
Vishnu Sheshrao Mohite v. Income Tax Officer, Latur & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 5187 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 5187 of 2025.
The Commissioner of Income Tax-III, Hyderabad v. M/s. Sanghi Textiles Limited, Hyderabad
Telangana High Court · 2026-01-30 · ITTA No. 551 of 2010
Judgments and reasoned final orders
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.
Sanjivani Shahaji Ugale v. Income Tax Officer, Ward 2, Ahmednagar & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 11040 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice and consequential proceedings set aside following Hexaware; contingent revival by praecipe with a stay until further orders.
Ramkumar Herunidas Pahuja v. Income Tax Officer & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 5183 of 2025
Judgments and reasoned final orders
Writ Petition No. 5183 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Prakash Arunrao Shete v. Income Tax Officer, Aurangabad & Ors. (WP 5182/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5182 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 5182 of 2025.
Prakash Arunrao Shete v. Income Tax Officer, Aurangabad & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 5190 of 2025
Judgments and reasoned final orders
Writ Petition No. 5190 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Pawan Suresh Karwa v. Income Tax Officer & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 5189 of 2025
Judgments and reasoned final orders
Writ Petition No. 5189 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Omprakash Dwarkadas Randad v. Income Tax Officer & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 5197 of 2025
Judgments and reasoned final orders
Writ Petition No. 5197 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Kishor Arvind Puri v. Income Tax Officer, Latur & Ors. (WP 5195/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5195 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 5195 of 2025.
Kishor Arvind Puri v. Income Tax Officer, Latur & Ors. (WP 5185/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5185 of 2025
Judgments and reasoned final orders
Writ Petition No. 5185 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Kishor Arvind Puri v. Income Tax Officer & Ors. (WP 5304/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5304 of 2025
Judgments and reasoned final orders
Writ Petition No. 5304 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Kirankumar Ramvilas Chandak v. Income Tax Officer, Ward 1, Latur & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 5188 of 2025
Judgments and reasoned final orders
Writ Petition No. 5188 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Kirankumar Ramvilas Chandak v. Income Tax Officer, Latur & Ors. (WP 5198/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5198 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 5198 of 2025.
Kirankumar Ramvilas Chandak v. Income Tax Officer & Ors. (WP 5193/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5193 of 2025
Judgments and reasoned final orders
Writ Petition No. 5193 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Deepak Prakash Rani v. Assistant Commissioner of Income Tax, Circle 1 & Ors. (WP 5196/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5196 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 5196 of 2025.
Deepak Prakash Rani v. Assistant Commissioner of Income Tax, Circle 1 & Ors. (WP 5194/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5194 of 2025
Judgments and reasoned final orders
Writ Petition No. 5194 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Deepak Prakash Rani v. Assistant Commissioner of Income Tax, Circle 1 & Ors. (WP 5192/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5192 of 2025
Judgments and reasoned final orders
Writ Petition No. 5192 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Deepak Prakash Rani v. Assistant Commissioner of Income Tax, Circle 1 & Ors. (WP 5181/2025)
Bombay High Court · 2026-01-30 · Writ Petition No. 5181 of 2025
Judgments and reasoned final orders
Writ Petition No. 5181 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Chetan Rohidas Sonar v. Assistant Commissioner of Income Tax, Circle 1, Aurangabad & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 4761 of 2024
Judgments and reasoned final orders
Writ Petition No. 4761 of 2024: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Anand Prafullachand Tandure v. Income Tax Officer, Aurangabad & Ors.
Bombay High Court · 2026-01-30 · Writ Petition No. 5184 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 5184 of 2025.
The Commissioner of Income Tax, Chennai v. M/s. Apollo Infrastructure Projects Finance Co. Ltd.
Madras High Court · 2026-01-29 · T.C.A. No. 580 of 2013
Judgments and reasoned final orders
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.
Siddharth Ramkishan Dhoot v. Principal Commissioner of Income Tax & Ors. (WP 11535/2024)
Bombay High Court · 2026-01-29 · Writ Petition No. 11535 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11535 of 2024.
Siddharth Ramkishan Dhoot v. Chief Commissioner of Income Tax & Anr. (WP 11538/2024)
Bombay High Court · 2026-01-29 · Writ Petition No. 11538 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11538 of 2024.
Savita Pravinkumar Rathi v. Principal Commissioner of Income Tax & Ors. (WP 11947/2024)
Bombay High Court · 2026-01-29 · Writ Petition No. 11947 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11947 of 2024.
Savita Pravinkumar Rathi v. Principal Commissioner of Income Tax & Ors. (WP 11944/2024)
Bombay High Court · 2026-01-29 · Writ Petition No. 11944 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11944 of 2024.
Ramniwas Kondulal Rathi v. Principal Commissioner of Income Tax, Nashik & Ors. (WP 13511/2024)
Bombay High Court · 2026-01-29 · Writ Petition No. 13511 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 13511 of 2024.
Ramniwas Kondulal Rathi v. Principal Chief Commissioner of Income Tax & Ors. (WP 13140/2024)
Bombay High Court · 2026-01-29 · Writ Petition No. 13140 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 13140 of 2024.
Principal Commissioner of Income Tax & Anr. v. Shri Ramesh Ramachandra Rao
Karnataka High Court · 2026-01-29 · Income Tax Appeal No. 69 of 2024
Judgments and reasoned final orders
Additions to a concluded assessment under section 153C failed for absence of incriminating material relating to undisclosed income.
Natural Sugar and Allied Industries Ltd. v. Income Tax Officer, Ward 1 & Ors.
Bombay High Court · 2026-01-29 · Writ Petition No. 14051 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 14051 of 2024.
M/s Tamil Nadu Small Industries Development Corporation Ltd. v. The Income Tax Officer (OSD), Circle III(1), Chennai & Anr.
Madras High Court · 2026-01-29 · TCA No. 259 of 2012
Judgments and reasoned final orders
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.
Bhanu Pratap Shahi (also spelled Bhanu Pratap Sahi) v. Union of India through Chief Commissioner of Income Tax, Ranchi & Ors.
Jharkhand High Court · 2026-01-29 · W.P.(T) No. 185 of 2026 with W.P.(T) Nos. 245, 257 and 610 of 2026
Judgments and reasoned final orders
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.
Baliram Ambadas Panzade v. Chief Commissioner of Income Tax & Ors.
Bombay High Court · 2026-01-29 · Writ Petition No. 11548 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11548 of 2024.
Atul Kamalkishor Panpaliya v. Principal Chief Commissioner of Income Tax & Ors.
Bombay High Court · 2026-01-29 · Writ Petition No. 11148 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11148 of 2024.
Ashish Ramkishan Dhoot v. Principal Commissioner of Income Tax & Ors.
Bombay High Court · 2026-01-29 · Writ Petition No. 11540 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11540 of 2024.
Vinod Premchand Surana v. Chief Commissioner of Income Tax & Anr.
Bombay High Court · 2026-01-28 · Writ Petition No. 11984 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Shubhangi Pravin Vipra v. Principal Commissioner of Income Tax & Anr. (WP 14497/2025)
Bombay High Court · 2026-01-28 · Writ Petition No. 14497 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 14497 of 2025.
Shubhangi Pravin Vipra v. Principal Commissioner of Income Tax & Anr. (WP 14405/2025)
Bombay High Court · 2026-01-28 · Writ Petition No. 14405 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 14405 of 2025.
Reema Gopal Chhajed v. Principal Commissioner of Income Tax, Nashik & Anr.
Bombay High Court · 2026-01-28 · Writ Petition No. 8609 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Principal Commissioner of Income Tax-2, Kolkata v. Karni Infraprojects Private Limited
Calcutta High Court · 2026-01-28 · ITAT168/2025 with IA GA2/2025
Judgments and reasoned final orders
Share-capital/premium deletion sustained because the evidentiary explanation was unrebutted and the AO identified no discrepancy.
Manoj Shankarlal Pallod v. Principal Commissioner of Income Tax, Nashik-1 & Ors. (WP 12675/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 12675 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 12675 of 2024.
Manoj Shankarlal Pallod v. Principal Commissioner of Income Tax, Nashik & Ors. (WP 12665/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 12665 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 12665 of 2024.
Krishna Anandilal Dayama v. Principal Commissioner of Income Tax & Ors.
Bombay High Court · 2026-01-28 · Writ Petition No. 12676 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 12676 of 2024.
Harinath Sangramappa v. Income Tax Officer, Ward 1, Nanded & Ors.
Bombay High Court · 2026-01-28 · Writ Petition No. 272 of 2026
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 272 of 2026.
Harinath Sangramappa Kalpe v. Income Tax Officer, Ward 1 & Ors.
Bombay High Court · 2026-01-28 · Writ Petition No. 276 of 2026
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Gopal Shantilal Chhajed v. Principal Commissioner of Income Tax & Anr.
Bombay High Court · 2026-01-28 · Writ Petition No. 8608 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Golden Dreams Buildcon Pvt. Ltd. v. Chief Commissioner of Income Tax & Anr. (WP 11985/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11985 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11985 of 2024.
Golden Dreams Buildcon Pvt. Ltd. Through Its Director Mudit Vinod Surana v. The Chief Commissioner of Income Tax, Pune & Anr.
Bombay High Court · 2026-01-28 · Writ Petition No. 11975 of 2024
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Golden Dreams Buildcon Pvt. Ltd. (Through Director Mudit Vinod Surana) v. CCIT, Pune & Anr. (WP 11989/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11989 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11989 of 2024.
Golden Dreams Buildcon Pvt. Ltd. (Through Director Mudit Vinod Surana) v. CCIT, Pune & Anr. (WP 11981/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11981 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11981 of 2024.
Golden Dreams Buildcon Pvt. Ltd. (Through Director Mudit Vinod Surana) v. CCIT & Anr. (WP 11988/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11988 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11988 of 2024.
Commissioner of Income Tax (International Taxation)-3 v. Toshiba Corporation
Delhi High Court · 2026-01-28 · ITA 60/2026
Judgments and reasoned final orders
Toshiba: evidence-free recharacterisation of a share purchase as an asset purchase rejected in section 201 proceedings; Revenue appeal failed on concurrent findings.
Bhangale Gold Private Limited (Through Director Aakash Bhagwat Bhangale) v. DCIT & Ors.
Bombay High Court · 2026-01-28 · Writ Petition No. 15064 of 2025
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 15064 of 2025.
Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11991/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11991 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11983/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11983 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11983 of 2024.
Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11980/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11980 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11980 of 2024.
Ajanta Disha Pride Ventures Limited v. Chief Commissioner of Income Tax & Anr. (WP 11978/2024)
Bombay High Court · 2026-01-28 · Writ Petition No. 11978 of 2024
Judgments and reasoned final orders
JAO reassessment notice set aside following Hexaware; conditional revival and protection upon revival in Writ Petition No. 11978 of 2024.
Mohammed Ibrahim Ali v. Assessment Unit, National Faceless Assessment Centre & Ors. (common judgment with connected petitioners)
Telangana High Court · 2026-01-27 · W.P. No.40118/2025 and connected writ petitions
Judgments and reasoned final orders
Post-scheme reassessment by JAO set aside on jurisdiction; Supreme Court outcome and revival liberty preserved
Vishweshwar Hariharrao Kahalekar v. Principal Commissioner of Income Tax, Nashik & Ors. (WP 3337/2025)
Bombay High Court · 2026-01-23 · Writ Petition No. 3337 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Vishweshwar Hariharrao Kahalekar v. Principal Commissioner of Income Tax, Nashik & Ors.
Bombay High Court · 2026-01-23 · Writ Petition No. 3343 of 2025
Judgments and reasoned final orders
Writ Petition No. 3343 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Vinit Vishweshwar Kahalekar v. The Principal Commissioner of Income Tax, Nashik-1 & Ors.
Bombay High Court · 2026-01-23 · Writ Petition No. 3338 of 2025
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Vikrant Chandrakant Patankar v. Principal Commissioner of Income Tax, Mumbai & Ors.
Bombay High Court · 2026-01-23 · Writ Petition No. 3356 of 2025
Judgments and reasoned final orders
Writ Petition No. 3356 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Sachin Ramprasad Chandak v. Income Tax Officer, Ward 1 & Anr.
Bombay High Court · 2026-01-23 · Writ Petition No. 178 of 2026
Judgments and reasoned final orders
Writ Petition No. 178 of 2026: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
S.R. Insurance Services Through Its Partner Ravindra Jamnadas Soni v. Income Tax Officer, Ward 2 & Anr.
Bombay High Court · 2026-01-23 · Writ Petition No. 177 of 2026
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Ravi Nanakram Paraswani v. Principal Commissioner of Income Tax & Ors.
Bombay High Court · 2026-01-23 · Writ Petition No. 11291 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Kalpana Ashok Tapse v. The Principal Commissioner of Income Tax & Anr.
Bombay High Court · 2026-01-23 · Writ Petition No. 565 of 2026
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Jai Bhagwan v. The Principal Commissioner of Income Tax-1 & Ors.
Bombay High Court · 2026-01-23 · Writ Petition No. 12892 of 2025
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Harish Bhagwandas Kabra v. Principal Commissioner of Income Tax, Nashik-1 & Ors.
Bombay High Court · 2026-01-23 · Writ Petition No. 3060 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Gauri Ganesh Steels, A Partnership Firm Through Its Authorized Partner v. The Director General of Income Tax, Pune & Anr.
Bombay High Court · 2026-01-23 · Writ Petition No. 567 of 2026
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Commissioner of Income Tax, Chennai v. M/s. TICEL Bio Park Limited
Madras High Court · 2026-01-23 · T.C.A. No. 846 of 2013
Judgments and reasoned final orders
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).
Ashok Mohanrao Tapse v. The Principal Commissioner of Income Tax & Anr.
Bombay High Court · 2026-01-23 · Writ Petition No. 484 of 2026
Judgments and reasoned final orders
JAO notice and consequential proceedings set aside following Hexaware, with precisely conditioned revival and continued protection on revival.
Ashok Mohanrao Tapse v. Principal Commissioner of Income Tax & Anr.
Bombay High Court · 2026-01-23 · Writ Petition No. 516 of 2026
Judgments and reasoned final orders
JAO-issued section 148 notice and consequential proceedings set aside following Hexaware; contingent revival by praecipe with a stay until further orders.
Amit Ramesh Talreja v. Principal Commissioner of Income Tax, Nashik & Ors.
Bombay High Court · 2026-01-23 · Writ Petition No. 2615 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Vijay Laxmanprasad Saboo v. Chief Commissioner of Income Tax, Pune & Anr.
Bombay High Court · 2026-01-22 · Writ Petition No. 10705 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
The Advocates Association of Bombay High Court Bench at Aurangabad v. Principal Secretary, Income Tax & Ors. (WP 9900/2024)
Bombay High Court · 2026-01-22 · Writ Petition No. 9900 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
The Advocates Association of Bombay High Court Bench at Aurangabad v. Principal Secretary, Income Tax & Ors. (WP 9866/2024)
Bombay High Court · 2026-01-22 · Writ Petition No. 9866 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
The Advocates Association of Bombay High Court Bench at Aurangabad v. Principal Secretary, Income Tax & Ors. (WP 9863/2024)
Bombay High Court · 2026-01-22 · Writ Petition No. 9863 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
The Advocates Association of Bombay High Court Bench at Aurangabad v. PCCIT, Pune & Ors. (WP 9861/2024)
Bombay High Court · 2026-01-22 · Writ Petition No. 9861 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
The Advocates Association of Bombay High Court Bench at Aurangabad v. CCIT, Pune & Ors. (WP 9865/2024)
Bombay High Court · 2026-01-22 · Writ Petition No. 9865 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Rashmi Manoj Pangarkar v. Principal Commissioner of Income Tax-1 & Ors.
Bombay High Court · 2026-01-22 · Writ Petition No. 15572 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Manoj Purshottam Pangarkar v. Principal Commissioner of Income Tax-1 & Ors. (WP 15565/2025)
Bombay High Court · 2026-01-22 · Writ Petition No. 15565 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Manoj Purshottam Pangarkar v. Principal Commissioner of Income Tax-1 & Ors. (WP 15564/2025)
Bombay High Court · 2026-01-22 · Writ Petition No. 15564 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Mahatma Basweshwar Shikshan Sanstha, Latur v. Commissioner of Income Tax & Ors.
Bombay High Court · 2026-01-22 · Writ Petition No. 2526 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Commissioner of Income Tax, Delhi-XVII v. Royal Jordanian Airlines
Delhi High Court · 2026-01-22 · ITA 187/2008
Judgments and reasoned final orders
Airline supplementary-commission TDS: case-specific direction to demand applicable interest without requiring proof of agents’ tax payments.
Commissioner of Income Tax (Exemptions), Jaipur v. Jaipur Development Authority (and Connected Appeals)
Rajasthan High Court · 2026-01-22 · D.B. ITA Nos.150/2017, 284/2010, 151/2017 and 152/2017
Judgments and reasoned final orders
Four Jaipur Development Authority appeals dismissed on the covered charitable-exemption issues and the limited remand controversy.
College of Engineering, Ambajogai (Through Secretary Madhavrao Hanmantrao Patil) v. PCCIT & Ors.
Bombay High Court · 2026-01-22 · Writ Petition No. 11575 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
BSC C&C Joint Venture v. Assistant Commissioner of Income Tax
Delhi High Court · 2026-01-22 · ITA 40/2026
Procedural, interim and remand orders
BSC joint venture: permission to apply to CBDT under section 119 within two months; no finding on entitlement to section 80-IA(4) relief.
RAJIV GANDHI FOUNDATION v. PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.
Delhi High Court · 2026-01-21 · W.P.(C) 19497/2025
Procedural orders
Consent withdrawal with consolidated reply, personal hearing and a specific extension of the authority’s deadline.
Pr. Commissioner of Income Tax -4 v. Manas Infratech Pvt Ltd
Delhi High Court · 2026-01-21 · ITA 35/2026 (CM APPL. 4210-11/2026)
Judgments and reasoned final orders
The Revenue appeal failed because no substantial question of law arose.
Principal Commissioner of Income Tax-2, Kolkata v. M/s Radiant Commercial and Investment Private Limited
Calcutta High Court · 2026-01-19 · ITAT/192/2025 (IA No. GA/1/2025, GA/2/2025)
Judgments and reasoned final orders
Revenue appeal dismissed after rejection of the claimed monetary-limit exception; no substantial question of law found.
Principal Commissioner of Income Tax-13, Kolkata v. Umang Nemani
Calcutta High Court · 2026-01-19 · ITAT176/2025 with IA GA2/2025
Judgments and reasoned final orders
Revenue appeal dismissed below the monetary threshold; asserted circular exception and proposed questions did not justify interference.
Principal Commissioner of Income Tax, Central-2, Kolkata v. Alert Consultants and Credit Private Limited
Calcutta High Court · 2026-01-19 · ITAT191/2025 with IA GA1/2025 and GA2/2025
Judgments and reasoned final orders
Revenue appeal dismissed below the monetary threshold; Court found no applicable circular exception or substantial question.
Subhash Ratilal Maniyar v. Income Tax Officer, Ward 1, Ahmednagar & Ors.
Bombay High Court · 2026-01-16 · Writ Petition No. 141 of 2026
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Sanjay Shantilal Munot v. Income Tax Officer, Ward 1 & Ors.
Bombay High Court · 2026-01-16 · Writ Petition No. 130 of 2026
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
PR COMMISSIONER OF INCOME TAX 4 NEW DELHI v. HARYANA CITY GAS DISTRIBUTION PVT LTD
Delhi High Court · 2026-01-16 · ITA 22/2026
Procedural orders
Revenue appeal dismissed as withdrawn on the reported tax-effect position.
Lokesh Keswani v. Commissioner of Income Tax Appeals, New Delhi and two others
Allahabad High Court · 2026-01-16 · MATTERS UNDER ARTICLE 227 No. 65 of 2026
Procedural order
The petition was disposed of with a direction to decide the appeal expeditiously, preferably within six weeks after the order copy was placed before the authority. If an interim-relief application was filed, it was to be decided within two weeks from its hearing.
Commissioner of Income Tax (International Taxation)-3 v. Sri Lanka Cricket
Delhi High Court · 2026-01-15 · ITA 4/2026
Judgments and reasoned final orders
Live cricket telecast rights: payment for the identified series was not royalty under section 9(1)(vi).
Madhu Souharda Pathina Sahakari Niyamitha v. Income Tax Officer, Ward-1 & TPS, Tumkur
Karnataka High Court · 2026-01-13 · Income Tax Appeal No. 207 of 2024
Judgments and reasoned final orders
Section 80P deduction barred by section 80A(5) where no return was filed: AY 2017–18 best-judgment assessment
Commissioner of Income Tax (International Taxation)-2 v. Mavenir UK Holdings
Delhi High Court · 2026-01-13 · ITA 13/2026
Judgments and reasoned final orders
Revenue appeal dismissed on undisputed coverage by Engineering Analysis; the one-page order does not describe the software transaction or assessment year.
Suresh Laxman Dube v. Income Tax Officer, Ward 1(5) & Ors.
Bombay High Court · 2026-01-12 · Writ Petition No. 13155 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Sagar Suresh Dube v. Income Tax Officer, Ward 1(5) & Ors.
Bombay High Court · 2026-01-12 · Writ Petition No. 13149 of 2024
Judgments and reasoned final orders
Writ Petition No. 13149 of 2024: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Rachana Rajesh Malu v. Principal Commissioner of Income Tax, Nashik & Ors.
Bombay High Court · 2026-01-12 · Writ Petition No. 6337 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Principal Commissioner of Income Tax-7, Delhi v. Atul Goel
Delhi High Court · 2026-01-12 · ITA 10/2026
Judgments and reasoned final orders
Atul Goel: reassessment founded on erroneous broker information and no untaxed disputed income; Revenue appeal dismissed.
Nisar Mohibullah Khan v. Principal Commissioner of Income Tax & Ors. (WP 6348/2025)
Bombay High Court · 2026-01-12 · Writ Petition No. 6348 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Nisar Mohibullah Khan v. Principal Commissioner of Income Tax & Ors.
Bombay High Court · 2026-01-12 · Writ Petition No. 6347 of 2025
Judgments and reasoned final orders
Writ Petition No. 6347 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Nisar Mohibullah Khan v. Chief Commissioner of Income Tax, Pune & Ors. (WP 6349/2025)
Bombay High Court · 2026-01-12 · Writ Petition No. 6349 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
M/S ROULUNDS CONDAN INDIA LTD. v. DY.COMMISSIONER OF INCOME TAX
Delhi High Court · 2026-01-12 · W.P.(C) 12499/2005
Procedural orders
Interest-demand writ became infructuous after favourable appeal effect and refund.
Kunal Dilip Kandkurte v. Income Tax Officer, Ward No. 1 & Ors.
Bombay High Court · 2026-01-12 · Writ Petition No. 319 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice and consequential proceedings set aside following Hexaware; contingent revival by praecipe with a stay until further orders.
Arun Laxmanrao Dube v. Income Tax Officer, Ward 1(5) & Ors.
Bombay High Court · 2026-01-12 · Writ Petition No. 13156 of 2024
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
ADESH TYAGI & ANR v. ASST.COMMISSIONER OF INCOME TAX
Delhi High Court · 2026-01-12 · W.P.(C) 2043/2006
Procedural orders
Challenge to ex-parte Tribunal proceedings became infructuous after merits disposal; revival liberty retained.
Vimal Vilas Jangle v. Income Tax Officer, Ward 2, Ahmednagar
Bombay High Court · 2026-01-09 · Writ Petition No. 8083 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Varsha Sameer Agrawal v. Principal Commissioner of Income Tax, Nashik & Anr.
Bombay High Court · 2026-01-09 · Writ Petition No. 8115 of 2025
Judgments and reasoned final orders
Writ Petition No. 8115 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
The Reserve Bank Employees Co-operative Credit Society Limited v. Principal Chief Commissioner of Income Tax, Odisha Region & Others
Orissa High Court · 2026-01-09 · W.P.(C) No. 7708 of 2025
Judgments and reasoned final orders
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.
Shailendra Shashikant Suryawanshi v. Principal Commissioner of Income Tax, Nashik & Anr. (WP 8098/2025)
Bombay High Court · 2026-01-09 · Writ Petition No. 8098 of 2025
Judgments and reasoned final orders
Writ Petition No. 8098 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Shailendra Shashikant Suryawanshi v. Principal Commissioner of Income Tax & Anr. (WP 8097/2025)
Bombay High Court · 2026-01-09 · Writ Petition No. 8097 of 2025
Judgments and reasoned final orders
Writ Petition No. 8097 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Saurabh Katoch v. Deputy Commissioner of Income Tax, Central Circle, Shimla & Ors.
Himachal Pradesh High Court · 2026-01-09 · CWP No. 1014 of 2026
Judgments and reasoned final orders
Reassessment proceedings stayed until the Supreme Court decides the identified issue; writ disposed of without a merits opinion.
Satish Sitaram Solanke v. Principal Commissioner of Income Tax, Nashik & Anr.
Bombay High Court · 2026-01-09 · Writ Petition No. 8113 of 2025
Judgments and reasoned final orders
Writ Petition No. 8113 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Rekha Vasant Shah v. Income Tax Officer, Ward 2, Ahmednagar & Ors.
Bombay High Court · 2026-01-09 · Writ Petition No. 8088 of 2025
Judgments and reasoned final orders
Writ Petition No. 8088 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Rajesh Amritlal Bagdiya v. Principal Commissioner of Income Tax, Nashik & Anr.
Bombay High Court · 2026-01-09 · Writ Petition No. 8203 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Mayuri Rajendra Suryawanshi v. Principal Commissioner of Income Tax, Nashik & Anr.
Bombay High Court · 2026-01-09 · Writ Petition No. 8114 of 2025
Judgments and reasoned final orders
Writ Petition No. 8114 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Manisha Asaram Gore v. Principal Commissioner of Income Tax, Nashik & Anr.
Bombay High Court · 2026-01-09 · Writ Petition No. 8201 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Khushalsinh Ramlal Pardeshi v. Principal Commissioner of Income Tax & Anr.
Bombay High Court · 2026-01-09 · Writ Petition No. 8111 of 2025
Judgments and reasoned final orders
Writ Petition No. 8111 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Kakatiya University, Warangal v. Commissioner of Income Tax (Exemptions), Hyderabad & Anr.
Telangana High Court · 2026-01-09 · W.P. No. 6298/2023
Procedural orders and remands
Portal demand correction following appellate remand
Ishita Nitin Chechani v. Principal Commissioner of Income Tax & Anr.
Bombay High Court · 2026-01-09 · Writ Petition No. 8202 of 2025
Judgments and reasoned final orders
JAO-issued section 148 notice set aside following Hexaware; conditional revival by praecipe with continuing protection if revived.
Avanti Feeds Ltd. v. Commissioner of Income Tax, Hyderabad-I
Telangana High Court · 2026-01-09 · ITTA 340/2011
Procedural orders and remands
Tax appeal dismissed for want of prosecution after repeated nonappearance.
Ashok Ankushrao Ingle v. Principal Commissioner of Income Tax, Nashik-1 & Ors.
Bombay High Court · 2026-01-09 · Writ Petition No. 8112 of 2025
Judgments and reasoned final orders
Writ Petition No. 8112 of 2025: JAO notice and consequential proceedings set aside following Hexaware, with express conditional revival and stay provisions.
Paras Chandreshbhai Koticha v. Income Tax Officer Ward-1(2)(2) (and 22 connected Special Civil Applications)
Gujarat High Court · 2026-01-07 · 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
Judgments and reasoned final orders
Pre-2021 search material and sections 153A/153C versus 147/148: independent post-search ITSC admissions sustain Navratna reopening; search-material-only reopening fails in the other groups.
The Kinthail Primary Agricultural Co-operative Society Ltd., Visakhapatnam v. The Income Tax Officer, Ward 1, Anakapalle & Ors.
Andhra Pradesh High Court · 2026-01-06 · W.P. No. 181 of 2026
Judgments and reasoned final orders
PACS writ allowed by applying the cited common faceless-reassessment decision.
Pr. Commissioner of Income Tax-7, Delhi v. Ujjawala Power Pvt. Ltd.
Delhi High Court · 2026-01-06 · ITA3/2026
Procedural orders
Ujjawala Power: Revenue appeal dismissed below CBDT monetary limits.
MIXPANEL INC v. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 221 NEW DELH
Delhi High Court · 2026-01-06 · W.P.(C) 17569/2025
Judgments and reasoned final orders
Section 197: 15% certificate quashed and 2% directed while favourable ITAT orders subsist.
M/s Modi Shelters Private Limited v. Deputy Commissioner of Income Tax, Circle-16(1), Hyderabad
Telangana High Court · 2026-01-06 · Income Tax Tribunal Appeal No. 19 of 2021
Judgments and reasoned final orders
Housing deduction: inclusion of open-to-sky terraces/balconies and unwalled portico/porch areas in built-up area; appeal allowed by applying the earlier identical ruling.
Commissioner of Income Tax-I, Chennai v. M/s. TVS Motor Company Ltd.
Madras High Court · 2026-01-05 · T.C.(A). No. 330 of 2011
Judgments and reasoned final orders
Seven AY 2005–06 issues decided for TVS: repairs, interiors, R&D, entry tax, NPV settlement, ECB fees and agent commission.
Pr. Commissioner of Income Tax-7, Delhi v. UK Paints India Pvt. Ltd.
Delhi High Court · 2025-12-22 · ITA 776/2025 & CM APPL. 81182-81184/2025
Procedural and interim orders
Revenue appeal dismissed as not pressed because of low tax effect.
Pr. Commissioner of Income Tax-2, Hyderabad v. M/s. Patni Telecom Solutions Pvt. Ltd. (now known as M/s. IGATE Information Services P. Ltd.)
Telangana High Court · 2025-12-22 · Income Tax Tribunal Appeal No. 588 of 2017 (in ITAT ITA No. 2040/Hyd/2011)
Judgments and reasoned final orders
Section 10A export-turnover exclusions also removed from total turnover; covered question answered for assessee.
Harjeet Singh v. Income Tax Department through ACIT, Circle-1, Jamshedpur & Ors.
Jharkhand High Court · 2025-12-19 · W.P.(T) No. 7443 of 2025
Procedural and interlocutory orders
Writ withdrawn with liberty to approach the appropriate authority.
DSD Progressive Associate v. Assistant Commissioner of Income Tax
Bombay High Court · 2025-12-19 · Income Tax Appeal No. 1 of 2024
Procedural, interim and remand orders
Breach of natural justice before ITAT Nagpur (ITA No. 387/NAG/2019): ITAT recorded appearance of an unauthorized CA who had merely mentioned an e-mailed adjournment request of the authorized CA; upon Department's affidavit of apology after Rs. 50,000 personal-cost show-cause notice, ITAT order dated 13.10.2023 quashed and remanded.
Pooja Grover v. Commissioner of Income Tax and another
Allahabad High Court · 2025-12-18 · INCOME TAX APPEAL DEFECTIVE No. 106 of 2025
Interim order
List after three months, showing Amit Mahajan as Revenue counsel.
Kalpana Khatoria v. Assistant Commissioner of Income Tax, Central Circle-4, Jaipur
Rajasthan High Court · 2025-12-18 · D.B. Civil Writ Petition No. 19654/2025
Procedural, capability and withdrawal orders
D.B. Civil Writ Petition No. 19654/2025: dismissed as withdrawn at the petitioner’s request; no tax merits ruling.
Deputy Commissioner of Income Tax (Exemption), Lucknow v. M/s Ayodhya Development Authority, Faizabad
Allahabad High Court · 2025-12-18 · INCOME TAX APPEAL DEFECTIVE No. 13 of 2025
Interim order
Notice was issued; the appellant was to take steps both ways and file a service affidavit by the next listing, 16 January 2026.
Sri Rajesh Rawtani, Prop. Zedds, The Show Shoppe, Hyderabad v. The Income Tax Officer, Ward-6(1), Hyderabad
Telangana High Court · 2025-12-17 · Income Tax Tribunal Appeal No. 278 of 2010 (in ITAT ITA No. 719/Hyd/2008)
Judgments and reasoned final orders
Prior-year stock and double-taxation explanation failed for want of purchase, stock and sales evidence.
Principal Commissioner of Income Tax (Central), Kanpur v. Rajan Rajesh Kumar
Uttarakhand High Court · 2025-12-17 · Income Tax Appeal No. 12 of 2024
Judgments and reasoned final orders
Repeated section 151 sanction proposals after refusal held without jurisdiction; Revenue appeal dismissed, with further criticism of uncorroborated loose-paper attribution.
Commissioner of Income Tax (International Tax-1), New Delhi v. EXL Service.com Inc. (presently known as EXL Service.com LLC)
Delhi High Court · 2025-12-17 · ITA748/2025, ITA749/2025 and ITA752/2025
Judgments and reasoned final orders
India-US treaty: no PE on the accepted BPO facts; Revenue appeals dismissed, with arm’s-length attribution reasoning subject to functional coverage.
Ajay Kumar Agarwal v. Income Tax Department through ACIT, Central Circle, Jamshedpur & Anr.
Jharkhand High Court · 2025-12-16 · W.P.(T) No. 7209 of 2025
Procedural, capability and withdrawal orders
Ajay Kumar Agarwal: writ withdrawn with liberty to file appeal; no tax merits determination.
Harjeet Singh v. Income Tax Department through ACIT, Circle-1, Jamshedpur & Ors.
Jharkhand High Court · 2025-12-15 · W.P.(T) No. 6819 of 2025
Procedural and interlocutory orders
Writ withdrawn with liberty to file an appeal.
Pr. Commissioner of Income-tax-7, Delhi v. Steria India Pvt. Ltd.
Delhi High Court · 2025-12-12 · ITA 739/2025
Judgments and reasoned final orders
Transfer pricing: covered comparable-company issues, operating foreign exchange treatment under Ameriprise, and 1,265-day re-filing delay; Revenue appeal dismissed.
Deputy Commissioner of Income Tax (Exemption) v. M/s Ayodhya Development Authority
Allahabad High Court · 2025-12-12 · INCOME TAX APPEAL DEFECTIVE No. 12 of 2025
Interim order
Notice was issued, steps were due within a week, and the office was to provide dasti. Listing was fixed for 16 January 2026.
Principal Commissioner of Income Tax-1 v. Sandeep Mittal
Allahabad High Court · 2025-12-11 · INCOME TAX APPEAL No. 18 of 2025
Interim order
Notice was issued, steps were due within a week, and listing fixed for 29 January 2026.
M/s Chandra Awas Pvt. Ltd. v. Income Tax Department through ACIT, Central Circle, Jamshedpur & Anr.
Jharkhand High Court · 2025-12-11 · W.P.(T) No. 7128 of 2025
Procedural and interlocutory orders
Writ withdrawn with liberty to file an appeal.
Jasmine Towels (P) Ltd. v. Assistant Commissioner of Income Tax, Circle-I, Madurai
Madras High Court · 2025-12-11 · T.C.A. No. 394 of 2012
Judgments and reasoned final orders
Reopening upheld where no prior consideration of section 80HHC was shown; excessive-relief computation had attained finality.
CL Hospitality Worldwide Pvt. Ltd. through Managing Director Mahesh Kumar Sharma v. Assistant Commissioner of Income Tax, Range-1, Lucknow
Allahabad High Court · 2025-12-11 · INCOME TAX APPEAL DEFECTIVE No. 11 of 2025
Interim order
Notice was directed to the respondent, steps were due within a week, and listing fixed for 29 January 2026.
The Commissioner of Income Tax, Chennai v. M/s. Mohan Breweries and Distilleries Ltd.
Madras High Court · 2025-12-10 · TCA No. 201 of 2014 (in ITAT ITA No. 636/Mds/2010)
Judgments and reasoned final orders
Concurrent 80-IA and 80HHC deductions: separate computation subject to aggregate business-profit cap.
Sikkim State Cooperative Supply and Marketing Federation Limited (SIMFED) v. Deputy Commissioner of Income-tax, Circle 3(2), Gangtok
Sikkim High Court · 2025-12-10 · Tax App. No. 03 of 2025
Judgments and reasoned final orders
Co-operative federation tax appeal allowed by Division Bench of the High Court of Sikkim following lead judgment delivered earlier on 10.12.2025 in Tax Appeal No. 02 of 2025.
Sikkim State Cooperative Supply and Marketing Federation Limited (SIMFED) v. Deputy Commissioner of Income-tax, Circle 3(2), Gangtok
Sikkim High Court · 2025-12-10 · Tax App. No. 02 of 2025 (in ITAT ITA No. 1582/KOL/2024)
Judgments and reasoned final orders
SIMFED AY 2018–19: section 80P(2)(d) interest deduction allowed; non-bank claimant distinguished from cooperative-bank exclusion.
Principal Commissioner of Income Tax-1 v. Mohd Ayaz
Allahabad High Court · 2025-12-10 · INCOME TAX APPEAL No. 13 of 2025
Interim order
The appeal was admitted, listing fixed for 29 January 2026, and paper books directed within six weeks.
The Commissioner of Income Tax, Chennai v. M/s. Gemini Communication Ltd.
Madras High Court · 2025-12-09 · T.C.A. No. 143 of 2014 (in ITAT ITA No. 1252/Mds/2012)
Judgments and reasoned final orders
Timely manual return did not cure late mandatory electronic return for corporate 80-IC claim.
The Commissioner of Income Tax (Central), Patna v. M/s. Gahna, Bokaro
Jharkhand High Court · 2025-12-08 · Tax Appeal No. 18 of 2016
Procedural and interlocutory orders
Revenue appeal withdrawn for tax effect below instruction threshold, with conditional liberty to revive.
Dharashiv Sakhar Karkhana Ltd. v. Assistant Commissioner of Income Tax, Central Circle, Kolhapur & Ors.
Bombay High Court · 2025-12-08 · Writ Petition Nos. 12625, 12626, 12627 & 12628 of 2025
Procedural and interlocutory orders
Pending CIT(A) appeals to proceed with Hexaware contentions open; assessment not to be acted upon until appellate proceedings are decided.
Raziya Bano Mohd Yaseen Kachchhi, LRs of Roshan Waghadia v. Additional/Joint Commissioner of Income Tax, Range-4, Nagpur & Ors.
Bombay High Court · 2025-12-05 · Writ Petition No. 5557/2025
Judgments and reasoned final orders
WP 5557/2025: JAO-issued section 148 notice set aside under Hexaware, with conditional revival and continued stay on revival.
Pr. Commissioner of Income-tax-7, Delhi v. Tupperware India Pvt. Ltd.
Delhi High Court · 2025-12-05 · ITA 728/2025 & ITA 732/2025
Judgments and reasoned final orders
Tupperware AYs 2015–16 and 2016–17: royalty-comparable relief sustained following prior-year decisions.
Pr. Commissioner of Income-tax-21, Delhi v. M/s. Remfry & Sagar
Delhi High Court · 2025-12-05 · ITA 200/2017, 201/2017 & 207-211/2017
Judgments and reasoned final orders
Goodwill licence fee and Explanation 1 to section 37: seven Revenue appeals dismissed following the taxpayer’s earlier decisions.
Pr. Commissioner of Income Tax-2, Nagpur v. M/s. Unitech Power Transmission Ltd., Nagpur
Bombay High Court · 2025-12-05 · Income Tax Appeal No. 8 of 2021
Procedural, capability and withdrawal orders
Unitech Power Transmission: Revenue’s ITA 8/2021 withdrawn on its pursis; court-fee refund under the rules.
M/s U.P. Awas Evam Vikas Parishad, Lucknow v. Income Tax Officer-2(3), Range-2, Lucknow
Allahabad High Court · 2025-12-05 · INCOME TAX APPEAL No. 15 of 2025
Interim order
List with Appeal 14/2025 on 6 January 2026; counter affidavit or objections were due within four weeks. The impugned Tribunal judgment and order were to remain in abeyance until the next listing.
Sri B. Dhanunjayarao & Smt. B. Seetharatnam v. Deputy Commissioner of Income Tax, Circle 1(3), Hyderabad
Telangana High Court · 2025-12-04 · I.T.T.A. Nos. 354, 355, 469 & 476 of 2013 (in ITAT ITA Nos. 443 to 446/Hyd/2012)
Judgments and reasoned final orders
Shareholder advances treated as deemed dividend where claimed mortgage benefit to company was not established.
Orissa State Civil Supplies Corporation Ltd. v. The Commissioner of Income Tax, Orissa, Bhubaneswar
Orissa High Court · 2025-12-04 · S.J.C. No. 77 of 1997
Judgments and reasoned final orders
S.J.C. No. 77 of 1997: procedural disposal after prolonged lack of progress; questions of law left open for another appropriate case.
M/s. Thacker Brothers & Co. v. Commissioner of Income Tax, Orissa, Bhubaneswar
Orissa High Court · 2025-12-04 · S.J.C. No. 90 of 1997
Judgments and reasoned final orders
S.J.C. No. 90 of 1997: procedural disposal after prolonged lack of progress; questions of law left open for another appropriate case.
Commissioner of Income Tax (International Taxation)-1, New Delhi v. Clifford Chance Pte. Ltd.
Delhi High Court · 2025-12-04 · ITA 353/2025 & ITA 354/2025
Judgments and reasoned final orders
India–Singapore service PE: documented service days below the treaty threshold; offshore virtual services did not create a service PE.
Principal Commissioner of Income Tax-1 v. M/s Shivam Dairy Farm
Allahabad High Court · 2025-12-03 · INCOME TAX APPEAL No. 123 of 2025
Interim order
The appeal was admitted; notice was issued, steps were due within one week, paper books within eight weeks, and hearing in due course.
Principal Commissioner of Income Tax and another v. Cooperative Cane Development Society Ltd.
Allahabad High Court · 2025-12-03 · INCOME TAX APPEAL No. 126 of 2025
Interim order
Paper books were to be prepared within eight weeks, with hearing in due course.
Principal Commissioner of Income Tax-1, Kolkata v. Onkar Parivahan Finance Private Limited
Calcutta High Court · 2025-12-01 · ITAT/227/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
No substantial question of law arose; the Revenue appeal was dismissed without costs.
Principal Commissioner of Income Tax, Central-2, Kolkata v. M/s. Kunjal Synergies Private Limited
Calcutta High Court · 2025-12-01 · ITAT/42/2025 (IA No: GA/2/2025)
Judgments and reasoned final orders
No substantial question of law arose; the Revenue appeal was dismissed without costs.
Pr. Commissioner of Income-tax, Delhi-1 v. M/s. Mirage Homes Ltd.
Delhi High Court · 2025-12-01 · ITA 691/2025
Judgments and reasoned final orders
Mirage Homes AY 2004–05: section 153A relief sustained for lack of incriminating material in completed assessment.
Pr. Commissioner of Income-tax, Delhi-1 v. M/s. Avery Dennison (India) Pvt. Ltd.
Delhi High Court · 2025-12-01 · ITA 690/2025
Judgments and reasoned final orders
Avery Dennison AY 2012–13: intra-group service relief sustained on covered evidence and consistency.
Commissioner of Income Tax, Chennai v. Smt. C. Rajini
Madras High Court · 2025-12-01 · TCA No. 388 of 2011 (in ITAT ITA No. 1239/Mds/2008)
Judgments and reasoned final orders
Housing-project developer need not own the land: deduction upheld on established development role.
Principal Commissioner of Income Tax-1, Lucknow v. Sandeep Mittal
Allahabad High Court · 2025-11-28 · INCOME TAX APPEAL No. 17 of 2025
Interim order
Notice was issued; steps were due within a week and the office was to provide dasti. Listing was fixed for 22 January 2026.
M/s. V.R. Farms Pvt. Ltd., Hyderabad v. Deputy Commissioner of Income Tax, Central Circle-III, Hyderabad
Telangana High Court · 2025-11-28 · Income Tax Tribunal Appeal No. 272 of 2008 (in ITAT ITA No. 296/Hyd/2001)
Judgments and reasoned final orders
Unsecured-credit addition sustained where creditors denied loans and signatures and no strong rebuttal displaced concurrent findings.
M/s. Dover India Private Limited v. Deputy Commissioner of Income-tax, Circle 2(1)(1), Bengaluru & National Faceless Assessment Centre
Karnataka High Court · 2025-11-28 · WP No. 19212 of 2021 (T-RES)
Judgments and reasoned final orders
Assessment and connected instruments quashed by applying mandatory draft-assessment procedure in Cisco Systems Capital.
Archana Maheshwari v. Income Tax Officer, Ward-6(3), Jaipur
Rajasthan High Court · 2025-11-28 · D.B. Civil Writ Petition No. 11031/2022
Procedural, capability and withdrawal orders
D.B. Civil Writ Petition No. 11031/2022: dismissed as withdrawn at the petitioner’s request; no tax merits ruling.
Jyotsnarani Dash v. Principal Commissioner of Income Tax, Bhubaneswar-1 & Ors.
Orissa High Court · 2025-11-27 · W.P.(C) No. 10407 of 2025
Judgments and reasoned final orders
Reassessment order under section 147 read with section 144B disputing capital gains and section 54F deduction for AY 2020-21: writ petition not entertained in view of statutory appellate remedy; liberty granted to appeal.
Sunil Re-Rollers and Steel Pvt. Ltd. v. Assistant Commissioner of Income Tax, Central Circle 1, Raipur
Chhattisgarh High Court · 2025-11-24 · WPT No. 61 of 2021 with WPT Nos. 62 & 63 of 2021
Procedural, interim and remand orders
WPT 61, 62 and 63 of 2021: section 153A challenges not entertained in view of alternative remedy; authority permitted to pass final orders according to law; stay of 19 May 2021 vacated.
Principal Commissioner of Income Tax-1 v. Rupali Mittal
Allahabad High Court · 2025-11-24 · INCOME TAX APPEAL No. 16 of 2025
Interim order
Notice was issued; steps were due within a week and the office was to provide dasti. Listing with Income Tax Appeal 8/2025 was fixed for 27 November 2025.
Nischal Sidana HUF v. Income Tax Officer, Ward 1(3), Jaipur & Ors.
Rajasthan High Court · 2025-11-24 · D.B. Civil Writ Petition No. 1724/2023
Procedural, capability and withdrawal orders
D.B. Civil Writ Petition No. 1724/2023: dismissed as withdrawn at the petitioner’s request; no tax merits ruling.
M/s U.P. Awas Evam Vikas Parishad, Lucknow v. Income Tax Officer-2(3), Range-2, Lucknow
Allahabad High Court · 2025-11-24 · INCOME TAX APPEAL No. 14 of 2025
Interim order
The respondent could reply within four weeks. Listing was fixed for 6 January 2026. The impugned Tribunal judgment and order were to remain in abeyance until the next listing.
The Pr. Commissioner of Income Tax-1 & Anr. v. M/s NBC Agri International Pvt. Ltd.
Allahabad High Court · 2025-11-19 · Income Tax Appeal No. 112 of 2025 (in ITAT Agra ITA No. 128/Agr/2024)
Judgments and reasoned final orders
NBC Agri International AY 2017–18: loan findings upheld at section 260A threshold; no substantial question of law.
Rakesh Kumar Gokhroo (AY 2015-16) v. Assistant Commissioner of Income Tax, Central Circle-4, Jaipur & Ors.
Rajasthan High Court · 2025-11-19 · D.B. Civil Writ Petition No. 14938/2025
Procedural, capability and withdrawal orders
D.B. Civil Writ Petition No. 14938/2025: dismissed as withdrawn at the petitioner’s request; no tax merits ruling.
Mr. Siddaramanna Prasad v. Income Tax Officer, Ward-1(1)(1), Bengaluru
Karnataka High Court · 2025-11-19 · WP No. 3688 of 2022 (T-IT)
Procedural and interlocutory orders
Writ seeking appeal effect and refund dismissed as withdrawn following reported settlement.
Kamlendra Kumar Sharma v. Income Tax Officer
Allahabad High Court · 2025-11-19 · WRIT TAX No. 6453 of 2025
Interim order
Connect and list with Writ Tax 838/2024; pleadings could be exchanged. Until further orders, no coercive measures were to be adopted pursuant to the impugned order. Amit Mahajan’s name was to be shown for respondents.
The Commissioner of Income-Tax (TDS) & Anr. v. Avesagenome Project International Pvt. Ltd.
Karnataka High Court · 2025-11-18 · Review Petition No. 84 of 2023 (in ITA No. 156/2021)
Procedural and interlocutory orders
Revenue review withdrawn on CBDT monetary-limit memo; original appeal order not reviewed.
Agni Vishnu Ventures Private Limited v. Deputy Commissioner of Income Tax, Central Circle 2(1), Chennai & Anr.
Madras High Court · 2025-11-18 · CMP No. 28312 of 2025 in WA SR No. 166033 of 2025 (arising from WP No. 24413 of 2021)
Procedural, capability and withdrawal orders
WA SR 166033/2025: document-production dispensation allowed; appeal to be listed for admission.
Winwood Marketing Pvt. Ltd. v. Income Tax Officer, Ward 6(4), Kolkata
Calcutta High Court · 2025-11-17 · ITAT/301/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
The assessee’s appeal was dismissed without formulating a substantial question of law.
Shangri-La International Hotel Management Pte. Ltd. v. Commissioner of Income Tax (International Taxation)-3, Delhi
Delhi High Court · 2025-11-14 · W.P.(C) 17353/2025
Judgments and reasoned final orders
Shangri-La AY 2022–23: section 264 refusal set aside on covered issue; consequential action directed.
Shangri-La International Hotel Management Pte. Ltd. v. Commissioner of Income Tax (International Taxation)-3, Delhi
Delhi High Court · 2025-11-14 · W.P.(C) 17355/2025
Judgments and reasoned final orders
Section 264 application allowed by applying the taxpayer’s own precedent; adverse revision order set aside with consequential action directed.
Principal Commissioner of Income Tax-2, Kolkata v. Boothnath Vintrade Private Limited
Calcutta High Court · 2025-11-14 · ITAT/297/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
The appeal and application were disposed of because no substantial question of law arose.
Pr. Commissioner of Income-tax-4, Delhi v. KRBL Infrastructure Ltd.
Delhi High Court · 2025-11-13 · ITA 494/2024
Judgments and reasoned final orders
KRBL Infrastructure AY 2014–15: Rs.10 crore loan relief sustained on evidence and pre-amendment section 68 rule.
Jogeswar Nayak v. Principal Commissioner of Income Tax (Central), Visakhapatnam & Ors.
Orissa High Court · 2025-11-13 · WP(C) No. 22104 of 2025
Judgments and reasoned final orders
Section 127 jurisdiction transfer and section 132B(1)(i) release of Rs. 12,00,000 seized cash: transfer from ACIT Central Circle Sambalpur to ITO Bargarh already granted by PCIT order dated 31.10.2025; disputed ownership claim over seized cash relegated to competent authority.
Principal Commissioner of Income Tax-1 and another v. Kailbish Natural Resources Pvt. Ltd.
Allahabad High Court · 2025-11-12 · INCOME TAX APPEAL No. 108 of 2025
Interim order
Notice was issued, preparation of a paper book directed, and hearing was to follow in due course.
Principal Commissioner of Income Tax-1 and another v. Jag Mohan
Allahabad High Court · 2025-11-12 · INCOME TAX APPEAL No. 107 of 2025
Interim order
Notice was issued, preparation of a paper book directed, and hearing was to follow in due course.
M/s. G.K. Corporation Private Limited v. The Pr. Commissioner of Income Tax, Bengaluru-3 & Ors.
Karnataka High Court · 2025-11-12 · WP No. 9451 of 2021 (T-IT)
Procedural and interlocutory orders
Demand-deposit challenge withdrawn with liberty to avail an appropriate remedy in law.
Empee Distilleries Limited v. The Assistant Commissioner of Income Tax, Company Range-II / Corporate Circle 2(1), Chennai
Madras High Court · 2025-11-11 · CMP No. 25725 of 2025 in TCA SR No. 145139 of 2025
Procedural, capability and withdrawal orders
TCA SR 145139/2025: 958-day delay condoned on the recorded correction-application chronology; admission still pending.
Empee Distilleries Limited v. The Assistant Commissioner of Income Tax, Company Range-II / Corporate Circle 2(1), Chennai
Madras High Court · 2025-11-11 · CMP No. 27145 of 2025 in TCA SR No. 145081 of 2025
Procedural, capability and withdrawal orders
TCA SR 145081/2025: 958-day delay condoned on the recorded correction-application chronology; admission still pending.
Assistant Commissioner of Income Tax / Income Tax Officer 1(1), Bhilai v. Jayshree Paddy Processor Pvt. Ltd.
Chhattisgarh High Court · 2025-11-10 · TAXC No. 22 of 2025
Procedural, interim and remand orders
Low-tax-effect disposal under section 268A and CBDT Circular No. 9/2024 dated 17.09.2024 (modifying Circular No. 5/2024 dated 15.03.2024): Revenue's appeal disposed of as tax liability is below the enhanced Rs. 2 crore High Court monetary threshold.
Tvl. Thangavel Shanmugam v. The Principal Commissioner of Income Tax, Madurai-1
Madras High Court · 2025-11-06 · W.P.(MD) No. 31649 of 2025
Judgments and reasoned final orders
Revision under section 264 for AY 2018-19 concerning unexplained cash deposits of Rs. 80,85,500: dismissal order dated 19.09.2025 quashed and remanded for fresh hearing subject to petitioner remitting Rs. 10,00,000 toward the demand.
Sri Sankar Jewellery (Rep. by Partner S. Shankarlingam) v. CIT(A), Faceless Appeal Centre & Ors.
Madras High Court · 2025-11-06 · W.P.(MD) No. 31598 of 2025
Judgments and reasoned final orders
Post-search appeals for AYs 2017-18 to 2021-22 and bank account attachment: NFAC directed to decide pending appeals within 6 months and fresh stay petition within 6 weeks, with liberty to move AO under section 220(6).
NN 605 Idaikkattur PACCS (Rep. by Secretary P. Ramaraja) v. The Income Tax Officer, Assessment Unit, New Delhi
Madras High Court · 2025-11-06 · W.P.(MD) No. 31503 of 2025
Judgments and reasoned final orders
Primary Agricultural Co-operative Credit Society (PACCS) ex parte reassessment under sections 147, 144 and 144B: following batch order in N.N.625 V. Pudur PACCS dated 11.07.2024, impugned order dated 11.02.2025 quashed and remanded for fresh consideration on merits.
Principal Commissioner of Income Tax-1, Lucknow v. Rupali Mittal
Allahabad High Court · 2025-11-04 · INCOME TAX APPEAL No. 8 of 2025
Interim order
Notice was issued, steps were due within a week, the office was to provide dasti, and listing was fixed for 27 November 2025.
Ajay Kumar v. Principal Commissioner of Income Tax (Central)
Allahabad High Court · 2025-11-03 · INCOME TAX APPEAL No. 94 of 2025
Interim order
The appeal was directed to be listed after six months.
M/s. Trimurti Finvest Ltd. v. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur
Chhattisgarh High Court · 2025-10-31 · MCC No. 1042 of 2025 (for restoration of TAXC No. 90 of 2024)
Procedural, interim and remand orders
Restoration of Tax Case (TAXC No. 90 of 2024) dismissed for want of prosecution on 24.07.2025: 43-day delay condoned and TAXC No. 90 of 2024 restored subject to payment of Rs. 5,000 costs to High Court Legal Services Committee within 15 days.
M/s. Purvi Finvest Ltd. v. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur
Chhattisgarh High Court · 2025-10-31 · MCC No. 1038 of 2025 (for restoration of TAXC No. 67 of 2024)
Procedural, interim and remand orders
Restoration of Tax Case (TAXC No. 67 of 2024) dismissed for want of prosecution on 24.07.2025: 43-day delay condoned and TAXC No. 67 of 2024 restored subject to payment of Rs. 5,000 costs within 15 days.
M/s. East West Finvest Ltd. v. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur
Chhattisgarh High Court · 2025-10-31 · MCC No. 1039 of 2025 (in TAXC No. 84 of 2024)
Procedural orders
Conditional restoration of TAXC 84/2024 after condonation of 43 days delay.
Infosys Limited v. Assistant Commissioner of Income Tax, Special Range-3, Bengaluru & Ors.
Karnataka High Court · 2025-10-31 · WP No. 14075 of 2023 (T-IT)
Procedural and interlocutory orders
Refund-adjustment writ withdrawn after petitioner stated it had become infructuous.
Parikshit Singh
Patna High Court · 2025-10-30 · Miscellaneous Appeal No.238 of 2023
Selected AKHB case note
Separate appellate routes and delay
Sri Balaji Charitable and Educational Trust v. The Deputy Commissioner of Income Tax, Central Circle 2(1), Chennai & Anr.
Madras High Court · 2025-10-29 · C.M.P. No. 26030 of 2025 in W.A. SR No. 163271 of 2025 (arising from W.P. No. 25826 of 2021)
Procedural, capability and withdrawal orders
WA SR 163271/2025: document-production dispensation allowed; appeal to be listed for admission.
Pr. Commissioner of Income-tax (Central)-2, Delhi v. M/s. Believe Constructions Pvt. Ltd.
Delhi High Court · 2025-10-29 · ITA 555/2025
Judgments and reasoned final orders
Believe Constructions AY 2007–08: Revenue appeal dismissed on covered section 153D mechanical-approval issue.
Empee Distilleries Limited v. The Assistant Commissioner of Income Tax, Company Range II / Corporate Circle 2(1), Chennai
Madras High Court · 2025-10-29 · C.M.P. No. 26110 of 2025 in T.C.A. SR No. 134300 of 2025 (in ITAT ITA No. 2335/Chny/2017)
Procedural, capability and withdrawal orders
TCA SR 134300/2025: document-production dispensation allowed; appeal to be listed for admission.
The Pr. Commissioner of Income Tax-3 & Anr. v. M/s Nalpak Restaurants
Karnataka High Court · 2025-10-23 · WP No. 23902 of 2023 (T-IT) (challenging ITAT M.P. No. 93/Bang/2023 in ITA No. 10/Bang/2022)
Judgments and reasoned final orders
Revenue writ against Tribunal miscellaneous-petition order dismissed following Brush Tech India.
M/s VKC Nuts Private Limited v. The Principal Commissioner of Income Tax & Ors.
Jammu and Kashmir and Ladakh High Court · 2025-10-18 · WP(C) No. 2564/2022
Procedural and interlocutory orders
Tax writ and connected applications dismissed as withdrawn.
Assistant Commissioner of Income Tax (Exemption) v. Allahabad Development Authority
Allahabad High Court · 2025-10-16 · INCOME TAX APPEAL DEFECTIVE No. 10 of 2025
Interim order
Notice was directed to respondent 2; steps were due within a week, with personal dasti service in addition to normal service. The office was to provide dasti. Listing was fixed for 28 November 2025.
The Principal Commissioner of Income Tax-3 v. Gujarat Gas Ltd.
Gujarat High Court · 2025-10-15 · R/Tax Appeal No. 607 of 2025
Judgments and reasoned final orders
Section 263 revision rejected: established gas-manufacturing findings and actual stamp-duty payment sustained the assessment.
Pr. Commissioner of Income Tax-1 & Pr. CIT-7 v. Ashutosh Developers P. Ltd., M/s Shivgori Builders Pvt. Ltd. & M/s MDLR Resorts Pvt. Ltd.
Delhi High Court · 2025-10-15 · ITA 522/2025, ITA 523/2025 & ITA 530/2025
Judgments and reasoned final orders
Search-assessment approvals: Revenue appeals dismissed following MDLR Hotels on lack of discernible application of mind.
M/s. Atlantic Shipping Pvt. Ltd. v. Income Tax Officer (International Taxation)
Gujarat High Court · 2025-10-15 · R/Tax Appeal No. 688 of 2024 with R/Tax Appeal No. 707 of 2024 and R/SCA Nos. 6595 & 6539 of 2025
Judgments and reasoned final orders
Singapore shipping income: Article 8 relief upheld on unrebutted accrual-basis evidence; speculative remand rejected.
Bhupendra C. Dalal v. The Chief Commissioner of Income Tax (Central)-2 & Ors.
Bombay High Court · 2025-10-15 · Writ Petition No. 1032 of 2025
Judgments and reasoned final orders
Bhupendra Dalal: interest-waiver rejection set aside for fresh personal hearing, evidence and speaking order; no waiver adjudicated.
Amar Dhananjay Patil v. Assistant Commissioner of Income Tax, Central Circle, Kolhapur & Ors.
Bombay High Court · 2025-10-15 · Writ Petition No. 11667 of 2025
Procedural and interlocutory orders
Pending CIT(A) appeals to proceed with Hexaware contentions open; assessment not to be acted upon until appellate proceedings are decided.
S. Satheesh v. The Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi
Madras High Court · 2025-10-13 · W.P.(MD) No. 28690 of 2025
Judgments and reasoned final orders
S. Satheesh: 26-day appeal delay accepted on sufficient cause; rejection quashed and merits disposal directed within six months.
The Pr. Commissioner of Income Tax, Raipur-1 v. Sanjog Jhabak L/H Late Shri Gautam Chand Jhabak & Connected Appeals
Chhattisgarh High Court · 2025-10-10 · TAXC No. 164 of 2025 with TAXC Nos. 166 to 171 of 2025
Procedural, interim and remand orders
Batch of 7 Revenue appeals (Jhabak family group) disposed of as withdrawn under section 268A and CBDT Circular dated 17.09.2024 as tax liability in each appeal is below the Rs. 2 crore High Court monetary limit.
Pr. Commissioner of Income Tax-1 v. Casio India Company Pvt. Ltd.
Delhi High Court · 2025-10-09 · ITA 505/2025
Judgments and reasoned final orders
AMP adjustment: Revenue appeal for AY 2017-18 dismissed following Casio’s earlier cases rejecting the bright-line method.
M/s Vivek Ispat Udyog v. Principal Commissioner of Income Tax and two others
Allahabad High Court · 2025-10-09 · WRIT TAX No. 3972 of 2025
Procedural order
The writ was dismissed as infructuous at that stage.
Rekha Devi v. Union of India through Mohit Kumar Nigam, Deputy Commissioner of Income Tax / Initiating Officer
Allahabad High Court · 2025-10-07 · APPLICATION U/S 482 No. 2294 of 2022
Procedural order
The application was dismissed for want of prosecution.
Dinesh Kumar Verma v. Union of India through Mohit Kumar Nigam, Deputy Commissioner of Income Tax Officer
Allahabad High Court · 2025-10-07 · APPLICATION U/S 482 No. 2378 of 2022
Procedural order
The application was dismissed for want of prosecution.
The Principal Commissioner of Income Tax-I, Nagpur v. The Akola Janta Commercial Cooperative Bank Ltd., Akola
Bombay High Court · 2025-09-26 · Income Tax Appeal No. 35/2022
Procedural, capability and withdrawal orders
Akola Janta Commercial Cooperative Bank: Revenue permitted to withdraw ITA 35/2022; no tax issue adjudicated.
Smt. Meenakshi Devi v. Commissioner of Income Tax
Allahabad High Court · 2025-09-26 · INCOME TAX APPEAL No. 99 of 2013
Procedural order
The appeal was dismissed as infructuous.
Pr. Commissioner of Income Tax, Bangalore & Assistant Commissioner of Income Tax, LTU v. M/s. Yokogawa India Ltd.
Karnataka High Court · 2025-09-26 · ITA No. 431 of 2022
Judgments and reasoned final orders
Belated DRP objections did not extend the AO’s assessment deadline; actual postal service controlled.
Pr. Commissioner of Income Tax, Jammu v. M/s Jyoti Ltd.
Jammu and Kashmir and Ladakh High Court · 2025-09-25 · ITA No. 2/2017 c/w ITA Nos. 3/2017, 4/2017, 5/2017, 6/2017, 7/2017, 8/2017 & 9/2017
Procedural and interlocutory orders
Revenue appeals withdrawn on stated tax effect below Rs.2 crore.
Karan Singh Tyagi v. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi
Allahabad High Court · 2025-09-25 · INCOME TAX APPEAL DEFECTIVE No. 32 of 2025
Procedural order
The appeal was dismissed as withdrawn with liberty to file a fresh appeal for the same cause of action with better particulars.
Sri S.V. Srinivasa Babu v. Deputy Commissioner of Income-tax (Investigation), Circle-2(1), Bengaluru
Karnataka High Court · 2025-09-24 · ITA No. 27 of 2015
Judgments and reasoned final orders
Section 249(4)(a) payment mandatory despite challenge to the block return; conditional restoration on deposit within three months of judgment.
Pr. Commissioner of Income-tax-2, Bengaluru & Anr. v. M/s. Yeshoda Electricals
Karnataka High Court · 2025-09-24 · ITA No. 261 of 2021 c/w ITA No. 264 of 2021
Judgments and reasoned final orders
Unsigned section 148 notice held a foundational jurisdictional defect; section 282A authentication did not dispense with signature.
Pr. Commissioner of Income-tax-2, Bengaluru & Anr. v. M/s. Karnataka Power Corporation Limited
Karnataka High Court · 2025-09-23 · ITA No. 289 of 2021
Judgments and reasoned final orders
Section 154(7): later effect order on two unrelated revision issues did not restart limitation for the untouched section 80IA deduction.
Vinod Kumar v. Income Tax Officer and others
Himachal Pradesh High Court · 2025-09-17 · CWP 5204/2024
Procedural orders
Petition disposed of subject to the Supreme Court decision; proceedings stayed until that issue is finally decided.
Pr. Commissioner of Income-tax-2, Bengaluru & Anr. v. Aura Jewels
Karnataka High Court · 2025-09-17 · ITA No. 158 of 2025
Judgments and reasoned final orders
Demonetisation-period jewellery cash sales: concurrent findings supported by stock and invoice records upheld; Revenue’s section 68 appeal dismissed.
Pr. Commissioner of Income-tax-1, Delhi v. FIS Global Business Solutions India Pvt. Ltd. (formerly eFunds International India Pvt. Ltd.)
Delhi High Court · 2025-09-17 · ITA 306/2025
Judgments and reasoned final orders
FIS Global AY 2010–11: APA guidance accepted for uncovered year with unchanged FAR, subject to margin verification.
Sanjeev Kumar v. Income Tax Officer and others
Himachal Pradesh High Court · 2025-09-16 · CWP 11708/2024
Procedural orders
Writ disposed to follow the Supreme Court ruling; proceedings stayed until that issue was finally decided.
Smt. Payal Vijay Jain v. Income Tax Officer, Ward 6(3)(1), Bangalore & Anr.
Karnataka High Court · 2025-09-15 · WP No. 28242 of 2024 (T-IT)
Procedural and interlocutory orders
Assessment challenge disposed of as withdrawn; no merits adjudication.
Rajeev Chauhan v. Income Tax Officer and another
Himachal Pradesh High Court · 2025-09-15 · CWP No.10887 of 2025 with CMP No.15446 of 2025
Procedural order
Reply to be taken on record after removal of objections, rejoinder permitted within four weeks, and consideration listed for 21 November 2025; no merits disposal.
Petitioner in WPMS/971/2025 v. Income Tax Department (High Court of Uttarakhand Order in WPMS/971/2025)
Uttarakhand High Court · 2025-09-15 · WPMS/971/2025
Judgments and reasoned final orders
Writ petition challenging section 142(1) notice dated 28.10.2022, section 144B show-cause notice dated 07.03.2023, and assessment order dated 27.03.2023: dismissed on ground of alternative appellate remedy under section 246.
Nilesh Amarshibhai Rajapara v. Income Tax Officer, Ward 1, Morbi & Anr.
Gujarat High Court · 2025-09-15 · R/Special Civil Application No. 5373 of 2023
Judgments and reasoned final orders
AY 2015-16 TOLA reassessment notice held invalid following Rajeev Bansal and Deepak Steel.
M/s Escape Life Pvt. Ltd. v. Commissioner of Income Tax and two others
Allahabad High Court · 2025-09-12 · WRIT TAX No. 45 of 2016
Procedural order
The writ was dismissed for want of prosecution and any interim order stood vacated.
Pr. Commissioner of Income-tax (International Taxation), Bengaluru & Anr. v. M/s. Synamedia Limited
Karnataka High Court · 2025-09-10 · ITA No. 113 of 2025
Judgments and reasoned final orders
Software and hardware receipts not royalty on the recorded non-transfer of copyright or commercial exploitation rights; Revenue appeal dismissed.
Deputy Commissioner of Income Tax (Exemption), Lucknow v. M/s Moradabad Development Authority
Allahabad High Court · 2025-09-10 · INCOME TAX APPEAL DEFECTIVE No. 1 of 2025
Interim order
Notice was ordered both ways; steps were due within one week and an affidavit of service within two weeks. Listing was fixed for 8 October 2025.
State Bank of India, RBO Udupi v. Income Tax Officer, TDS Ward, Mangalore
Karnataka High Court · 2025-09-09 · ITA No. 78 of 2025
Judgments and reasoned final orders
Foreign-travel LTC reimbursements: SBI appeal against TDS tax and interest dismissed following its companion appeal and Supreme Court ruling.
State Bank of India, PBB Mangalore Branch v. Income Tax Officer, TDS Ward, Mangalore
Karnataka High Court · 2025-09-09 · ITA No. 77 of 2025
Judgments and reasoned final orders
Foreign-travel LTC reimbursement: TDS default and interest sustained following SBI precedent.
State Bank of India, Commercial Branch, Bangalore v. Deputy Commissioner of Income-tax, TDS Circle 3(1), Bangalore
Karnataka High Court · 2025-09-09 · ITA No. 67 of 2025
Judgments and reasoned final orders
Foreign-travel LTC reimbursement: TDS default and interest sustained following SBI precedent.
Manoj Kumar Sharma v. Puneet Kumar, Commissioner of Income Tax (TDS), Lucknow and another
Allahabad High Court · 2025-09-09 · CONTEMPT APPLICATION (CIVIL) No. 2866 of 2025
Interim order
Notice was issued to respondent 2; steps were required within seven days. Listing was directed in the week commencing 3 November 2025, as fresh, with an office service report.
The Commissioner of Income Tax (Exemption), Jaipur v. Shri Baba Balak Nath Seva Sansthan
Rajasthan High Court · 2025-09-08 · D.B. Income Tax Appeal No. 60/2025
Judgments and reasoned final orders
Charitable trust registration under section 12A/12AB read with section 2(15): rejection based on trust-deed objects mentioning cottage industries/handicrafts and an event pamphlet organized by a third party rightly set aside by ITAT where 5 years' accounts showed no commercial activity or profit motive.
Chilume Social Service Society v. The Income Tax Officer (Exemptions), Ward-1, Bangalore
Karnataka High Court · 2025-09-08 · ITA No. 121 of 2025 (in ITAT ITA No. 250/Bang/2025)
Judgments and reasoned final orders
AY 2020-21 delayed appeal: unsubstantiated trustee-health explanation rejected; connected outcomes followed.
Pr. Commissioner of Income-tax-2, Mumbai & Anr. v. M/s. LTI Mindtree Ltd. (as successor to Mindtree Ltd.)
Karnataka High Court · 2025-09-04 · ITA No. 147 of 2024
Judgments and reasoned final orders
Volume-discount provision sustained on established method, subsequent discharge and Revenue’s inconsistent position.
The Pr. Commissioner of Income Tax (Central), Bengaluru & Anr. v. M/s Atria Wind (Kadambur) Pvt. Ltd.
Karnataka High Court · 2025-09-03 · ITA No. 103 of 2025 (in ITAT ITA No. 692/Bang/2024)
Judgments and reasoned final orders
Atria Wind AY 2017–18: Revenue appeal dismissed; section 47(xiii) findings and absence of incriminating search material sustained.
Pr. Commissioner of Income-tax-2, Bangalore & Anr. v. Toyota Tsusho India Private Limited
Karnataka High Court · 2025-09-02 · ITA No. 149 of 2025
Judgments and reasoned final orders
Trading-segment 3% tolerance direction sustained where wholesale-trading conditions were not cumulatively met.
Bangla Readymade Garments Manufacturers & Traders Welfare Association & Anr. v. CIT(A), NFAC & Ors.
Calcutta High Court · 2025-08-28 · WPO/605/2025
Procedural, interim and remand orders
First appeal for AY 2017-18 pending before CIT(A), NFAC since 17.02.2020 against section 143(3) order dated 18.12.2019: NFAC directed to dispose of the appeal expeditiously, preferably within 16 weeks.
Narayan Dyestuff Pvt. Ltd. v. Income Tax Officer, Ward 3(1)(1) or His Successor
Gujarat High Court · 2025-08-25 · R/Special Civil Application No. 1227 of 2023
Judgments and reasoned final orders
AY 2015-16 TOLA reassessment notice held invalid following Rajeev Bansal and Deepak Steel.
Bhandara District Co-operative Bank Ltd. v. Assessing Officer, Assistant/Deputy Commissioner of Income Tax & Anr.
Bombay High Court · 2025-08-22 · Writ Petition No. 494 of 2022
Procedural, interim and remand orders
Writ Petition No. 494 of 2022 dismissed for want of prosecution following repeated non-appearance on behalf of the petitioner co-operative bank.
The West Bengal State Co-operative Agriculture and Rural Development Bank Ltd. v. Assistant Commissioner of Income Tax, Circle-32, Kolkata
Calcutta High Court · 2025-08-20 · ITAT/35/2025 (IA No: GA/1/2025)
Judgments and reasoned final orders
The appeal was disposed of and the question answered against the assessee.
Pr. Commissioner of Income-tax (International Taxation), Bengaluru & Anr. v. M/s. Synamedia Limited
Karnataka High Court · 2025-08-20 · ITA No. 107 of 2024
Judgments and reasoned final orders
AY 2006-07 Revenue appeal dismissed: no factual or legal distinction from Synamedia ITA 698/2023 demonstrated.
Pr. Commissioner of Income-tax (International Taxation), Bengaluru & Anr. v. M/s. KDDI Corporation, Japan
Karnataka High Court · 2025-08-20 · ITA No. 234 of 2024
Judgments and reasoned final orders
KDDI AY 2015-16 appeal dismissed following the preceding year’s decision on identical questions.
Pr. Commissioner of Income Tax-1, Bangalore & Anr. v. Robert Bosch Engineering and Business Solutions Pvt. Ltd.
Karnataka High Court · 2025-08-20 · ITA No. 145 of 2025
Judgments and reasoned final orders
Reliable segment data cannot bypass the adopted entity-level 75% service-revenue filter.
M/s Rhizome Engineers Pvt. Ltd., Auriya v. Commissioner of Income Tax-I, Agra
Allahabad High Court · 2025-08-20 · INCOME TAX APPEAL No. 802 of 2012
Procedural order
The appeal was dismissed for want of prosecution.
M/s RHL Profiles Ltd. v. Commissioner of Income Tax, Kanpur and another
Allahabad High Court · 2025-08-20 · INCOME TAX APPEAL No. 459 of 2010
Procedural order
The appeal was dismissed for want of prosecution.
Charan Jeet Singh Sethi v. Principal Commissioner of Income Tax, Ghaziabad and another
Allahabad High Court · 2025-08-20 · WRIT TAX No. 828 of 2023
Procedural order
The writ was dismissed and any interim order stood discharged.
Commissioner of Income Tax, Ghaziabad v. M/s Honda Seil Cars India Ltd.
Allahabad High Court · 2025-08-19 · INCOME TAX APPEAL No. 226 of 2009
Procedural order
The appeal was dismissed as withdrawn.
Tripura State Electricity Corporation Limited v. Principal Commissioner of Income Tax, Shillong
Tripura High Court · 2025-08-14 · ITA No. 01 of 2023
Judgments and reasoned final orders
Ignoring a valid revised return was an illegality: assessment set aside and income remitted for determination from the revised return; original notice question not decided.
Rakesh Pande v. Union of India & Ors.
Allahabad High Court · 2025-08-13 · Writ Tax No. 741 of 2025
Procedural and interim orders
Procedural direction in Writ Tax petition for exchange of counter-affidavit and rejoinder affidavit.
Pr. Commissioner of Income Tax (International Taxation), Bangalore & Anr. v. M/s. Synamedia Limited (formerly known as NDS Limited)
Karnataka High Court · 2025-08-12 · ITA No. 698 of 2023 (in ITAT ITA No. 3350/Bang/2018)
Judgments and reasoned final orders
Software royalty appeal dismissed: agreement-based application of Engineering Analysis; Tata Sky point not raised in appellate grounds.
Director of Income Tax (International Taxation) & Others v. Dolphin Drilling PTE Limited
Uttarakhand High Court · 2025-08-12 · Special Appeal No. 285 of 2015 (arising out of WPMS No. 200 of 2011)
Judgments and reasoned final orders
Section 147/148 notice concerning disputed ownership of Bellford Dolphin: prior depreciation-quantum appeals did not decide ownership; Revenue appeal allowed and Single Judge’s quashing order set aside.
Ace Trexim Private Limited v. Assistant Commissioner of Income Tax, Central Circle-1, Raipur
Chhattisgarh High Court · 2025-08-11 · WPT No. 64 of 2021
Procedural, interim and remand orders
Writ Petition (Tax) No. 64 of 2021 dismissed as rendered infructuous upon passing of the final assessment order by the Assessing Authority.
Healing Touch Hospital
Patna High Court · 2025-08-08 · Civil Writ Jurisdiction Case No.19373 of 2024
Selected AKHB case note
Reassessment limitation: challenge dismissed
Commissioner Of Income Tax And Another v. M/S Honda Siel Cars India Ltd. Gautam Budh Nagar
Allahabad High Court · 2025-08-07 · Income Tax Appeal No. 200 Of 2007
Procedural order
The appeal was dismissed for want of prosecution.
The West Bengal State Co-operative Agriculture & Rural Development Bank Ltd. v. Deputy Commissioner of Income Tax, Circle-54, Kolkata
Calcutta High Court · 2025-08-06 · ITAT/36/2025 (IA No: GA/1/2025)
Judgments and reasoned final orders
Questions 1–3 were answered for the assessee; question 4 was split, allowing personal-loan interest and rejecting staff housing-loan interest. Question 5 was rejected as not pressed.
The Associated Journals Ltd. Thru. Its Auth. Representative Mr. Sanjeev Kumar v. Assistant Commissioner Of Income Tax Lko. And 2 Others
Allahabad High Court · 2025-08-06 · Writ Tax No. 738 Of 2025
Interim / procedural order
Connect and list with Writ Tax 335/2024. The benefit of that writ’s interim order was extended on the same terms.
The Associated Journals Ltd. Thru. Auth. Representative Mr. Sanjeev Kumar v. Assistant Commissioner Of Income Tax 3 Lko. New Income Tax Deptt. Lko. And 2 Others
Allahabad High Court · 2025-08-06 · Writ Tax No. 740 Of 2025
Interim / procedural order
Connect and list with Writ Tax 335/2024. The benefit of that writ’s interim order was extended on the same terms.
Smt. Sutapa Chakravarty v. The Chief Commissioner of Income Tax, Shillong & Ors.
Meghalaya High Court · 2025-08-05 · WP(C) No. 66 of 2025
Procedural, interim and remand orders
Third CGDS closure proceeding: AY 2018-19 revised return to be filed before ITO Ward 52(1), Kolkata, physically if necessary; respondents then to issue closure orders according to law most expeditiously.
Jaiswal Tube Centre Pvt. Ltd. v. Income Tax Officer, Ward 7(3), Kolkata & Anr.
Calcutta High Court · 2025-08-05 · ITAT/143/2025 (IA No: GA/1/2025)
Procedural and interim orders
Costs were reduced to Rs.7,500 payable to the West Bengal State Legal Services Authority within fifteen days of receipt of the server copy. On production of the receipt, CIT(A) was to re-adjudicate after a hearing.
Neeraj Prakash v. Assistant Commissioner Of Income Tax And Another
Allahabad High Court · 2025-08-04 · Writ Tax No. 434 Of 2023
Procedural order
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
Principal Commissioner of Income Tax-2, Kolkata v. Minto Park Estates Private Limited
Calcutta High Court · 2025-08-01 · ITAT/4/2025 (IA No: GA/2/2025)
Judgments and reasoned final orders
The Revenue appeal was allowed, the Tribunal order set aside and the assessment dated 27 March 2015, as affirmed by CIT(A) on 20 October 2023, restored.
Principal Commissioner of Income Tax, Central-2, Kolkata v. M/s. Zulu Merchandise Private Limited
Calcutta High Court · 2025-08-01 · ITAT/88/2025 (IA No: GA/2/2025)
Judgments and reasoned final orders
The Revenue appeal was allowed, the Tribunal order set aside, and the AO’s disallowance as affirmed by CIT(A) restored.
Navdurga Advisory Pvt. Ltd., Nagpur v. Deputy/Assistant Commissioner of Income Tax, Nagpur & Ors.
Bombay High Court · 2025-08-01 · Writ Petition No. 1316 of 2025
Procedural, interim and remand orders
Reassessment notice under section 148A(b)/(d) after IBC resolution plan approval on 22.12.2023: Court holds section 148A(d) order dated 18.04.2024 violated Ghanashyam Mishra & Sons Pvt. Ltd. v. Edelweiss ARC; petition disposed of as consequential assessment made 'nil' addition.
Chilume Social Service Society v. The Income Tax Officer (Exemptions), Ward-1, Bangalore
Karnataka High Court · 2025-08-01 · ITA No. 122 of 2025 & ITA No. 123 of 2025 (in ITAT ITA Nos. 248 & 249/Bang/2025)
Judgments and reasoned final orders
Unsupported health explanation did not justify delayed first appeals; no perversity or substantial question of law.
Bajaj Steel Industries Ltd. v. Assistant Commissioner of Income Tax (TDS), Nagpur & Anr.
Bombay High Court · 2025-08-01 · Income Tax Appeal Nos. 25, 22, 23, 24, 26, 27, 28, 29, 30, 31, 32, 33 & 34 of 2024
Procedural, capability and withdrawal orders
Thirteen Bajaj Steel tax appeals disposed of as not pressed following WP 6800/2024 and connected matters.
Bajaj Steel Industries Ltd. v. Assistant Commissioner of Income Tax (TDS), Circle-1, Nagpur & Ors.
Bombay High Court · 2025-08-01 · Writ Petition No. 6800 of 2024 with WP Nos. 6333-6339, 6344, 6345, 6799, 6801 & 6802 of 2024
Procedural, interim and remand orders
Form 27Q demand: representations seeking reversal of a 20% non-PAN demand referred to the jurisdictional TDS officer for hearing and decision, preferably by December 2025.
Equity Intelligence AIF Trust v. Central Board of Direct Taxes and another
Delhi High Court · 2025-07-29 · W.P.(C) 9972/2024
Judgments and reasoned final orders
AIF beneficiary determinability governed section 164: advance ruling quashed and Circular 13/2014 read down.
Vishal Swarup Agarwal v. Principal Director Of Income Tax (Investigation) Lko. And 7 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 674 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Virendra Swarup Agarwal Thru. His Power Attorney Ms. Shalini Rastogi v. Principal Director Of Income Tax (Inv) Lko. And 4 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 680 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Sugandha Arora Thru. Power Of Attorney Holder Ms. Shalini Rastogi v. Principal Director Of Income Tax Inv. Lko. And 4 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 666 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Saurabh Swarup Agarwal Thru. Power Of Attorney Holder Ms. Shalini Rastogi v. Principal Director Of Income Tax Investigation Lko. And 5 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 664 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Sanju Agarwal Thru. Power Of Attorney Ms. Shalini Rastogi v. Principal Director Income Tax (Inv.) Lko. And 3 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 672 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Rohit Agarwal Thru. His Power Of Attorney Ms. Shalini Rastogi v. Joint Director Of Income Tax ( Inv) Aayakar Bhawan) Annexe Lko. U.P. And 3 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 679 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Madhu Bagaria Thru. Power Of Attorney Holder Ms. Shalini Rastogi v. Principal Director Of Income Tax (Inv.) Lko And 8 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 676 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Commissioner of Income Tax v. M/s. Hemkunt Transport Service
Jammu and Kashmir and Ladakh High Court · 2025-07-24 · ITA 30/2014
Judgments and reasoned final orders
Hemkunt Transport Service: Revenue permitted to withdraw ITA 30/2014 on instructions referring to Circular No.09/2024.
Bela Agarwal Thru. Her Power Of Attorney Holder Ms. Shalini Rastogi v. Principal Director Of Income Tax (Inv.) Lko. U.P. And 5 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 663 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Asha Agarwal Thru. Her Power Of Attorney Holder Ms. Shalini Rastogi v. Principal Director Of Income-Tax (Inv.) Aaykar Bhawan Lko. And 4 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 665 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Aparna Gupta Thru. Power Of Attorney Ms. Shalini Rastogi v. Principal Director Of Income Tax (Investigation) Lko. U.P. And 4 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 670 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
Anand Swarup Agarwal Thru. Power Attorney Ms. Shalini Rastogi v. Principal Director Income Tax (Inv.) Lko. And 4 Others
Allahabad High Court · 2025-07-24 · Writ Tax No. 671 Of 2025
Interim / procedural order
Respondents were allowed four weeks for a counter-affidavit and the petitioner one week thereafter for rejoinder. List as fresh on 12 September 2025; respondents were to produce the satisfaction note then. If action was taken meanwhile, the petitioner could apply for interim relief.
The Lalit Narayan Mithila University
Patna High Court · 2025-07-22 · Civil Writ Jurisdiction Case No.2228 of 2025
Selected AKHB case note
University demand stay: apply before appellate authority
Principal Commissioner Of Income Tax And Another v. M/S Panchsheel Realtech Pvt. Ltd.
Allahabad High Court · 2025-07-18 · Income Tax Appeal No. 22 Of 2018
Procedural order
The Revenue appeal was dismissed as withdrawn.
Principal Commissioner of Income Tax-5, Kolkata v. Advance Engineering Corporation
Calcutta High Court · 2025-07-17 · ITAT/272/2024 (IA No: GA/2/2024)
Judgments and reasoned final orders
The Revenue appeal was allowed and the questions answered in its favour; the stay application was allowed.
Commissioner of Income Tax (International Taxation-3), New Delhi v. Samsung Heavy Industries Company Limited
Uttarakhand High Court · 2025-07-10 · ITA No. 10 of 2024
Judgments and reasoned final orders
Short deduction at 2% under section 194C instead of asserted 10% under section 194J: section 40(a)(ia) relief upheld with conditional liberty to Revenue.
Special Appeal 114 of 2018 — party caption unavailable in source order
Uttarakhand High Court · 2025-07-09 · Special Appeal (SPA) No. 114 of 2018 (in WPMS No. 651 of 2010)
Procedural, interim and remand orders
Section 10(23C)(vi) claim in SPA 114/2018 remitted for fresh examination by CIT (Exemption), Lucknow, after hearing, within six weeks from production of a certified copy.
Rana Suresh Kumar Prasad Singh
Patna High Court · 2025-07-09 · Civil Writ Jurisdiction Case No.16329 of 2024
Source extract brief
Source extract brief; read the complete order.
Manjari Agrawal v. Principal Commissioner Of Income Tax And Another
Allahabad High Court · 2025-07-09 · Writ Tax No. 2750 Of 2025
Procedural order
the writ petition was dismissed as withdrawn.
Chief Commissioner of Income Tax (Exemption) v. Educational Institution Respondent in SPA No. 113 of 2018 (arising out of WPMS No. 515 of 2012)
Uttarakhand High Court · 2025-07-09 · Special Appeal (SPA) No. 113 of 2018 (in WPMS No. 515 of 2012)
Judgments and reasoned final orders
Educational institution exemption under section 10(23C)(vi): following SPA No. 64 of 2018 (J.B. Memorial Manas Academy), Single Judge's mandatory direction to grant exemption modified into a remand to CIT(Exemption), Lucknow to decide afresh within 6 weeks in light of American Hotel & Lodging Association and Queen's Educational Society.
Special Appeal 189 of 2018 — party caption unavailable in source order
Uttarakhand High Court · 2025-07-08 · Special Appeal (SPA) No. 189 of 2018 (in WPMS No. 2468 of 2011)
Procedural, interim and remand orders
Section 10(23C)(vi) claim in SPA 189/2018 remitted for fresh examination by CIT (Exemption), Lucknow, after hearing, within six weeks from production of a certified copy.
Commissioner of Income Tax, Chennai v. M/s. Wheels India Ltd.
Madras High Court · 2025-07-08 · T.C.A. No. 91 of 2016
Judgments and reasoned final orders
Interest disallowance, unrealised exchange loss and non-resident commission: four questions resolved for the assessee on agreed precedent coverage.
St. Louis Education Society, Secunderabad v. Dy. Director of Income Tax (E), Hyderabad
Telangana High Court · 2025-07-07 · I.T.T.A. No. 385 of 2010 (in ITAT ITA Nos. 496 & 497/Hyd/2007)
Procedural, capability and withdrawal orders
St. Louis Education Society: ITTA 385/2010 disposed of as infructuous on counsel’s submission.
M/S Delux Carpet Company v. Addl Commissioner Income Tax Varanasi
Allahabad High Court · 2025-07-07 · Income Tax Appeal No. 233 Of 2009
Procedural order
The appeal was dismissed as infructuous.
U.V. Ramana Murthy Raju v. The Income Tax Officer, Ward-3(2), Visakhapatnam & Ors.
Andhra Pradesh High Court · 2025-06-27 · Writ Petition No. 30258/2012
Procedural and interlocutory orders
Challenge to provisional attachment dismissed for non-prosecution.
Shyam Century Ferrous Ltd. v. Assistant Commissioner of Income Tax, Circle Shillong & Anr.
Meghalaya High Court · 2025-06-26 · ITA No. 1 of 2025
Procedural, interim and remand orders
Inadvertent omission in Schedule BP of ITR for AY 2021-22 (FY 2020-21) to reduce Rs. 6,38,81,925 profit on sale of investments already offered under 'Capital Gains': where ITAT directed consideration of revised return after digital e-filing window had expired, CPC AO directed to accept manual/physical revised return.
Dipak Samanta v. Income Tax Officer, Ward 47(2) & Ors.
Calcutta High Court · 2025-06-20 · WPA 1633 of 2025
Procedural, interim and remand orders
Corrigendum order in WPA 1633 of 2025 correcting counsel names and substituting 'Income Tax Authority' / 'Income Tax' in place of 'CGST authority' / 'CGST' in the order dated 11.06.2025.
Happy Science Bodhgaya India
Patna High Court · 2025-06-19 · Civil Writ Jurisdiction Case No.1202 of 2025
Selected AKHB case note
Appeal limitation: fresh hearing and ₹10,000 costs
Appellant in SPA No. 118 of 2018 v. Income Tax Department (High Court of Uttarakhand Order in SPA No. 118 of 2018)
Uttarakhand High Court · 2025-06-18 · Special Appeal (SPA) No. 118 of 2018 (arising out of WPMS No. 2246 of 2010)
Judgments and reasoned final orders
Intra-court Special Appeal against dismissal of writ challenge to section 148 notice dated 31.03.2010: disposed of with liberty to pursue objections before the Dispute Resolution Panel (DRP) against the draft assessment order under section 144C read with section 148.
Shri Mitchell Wankhar v. The Union of India & Ors. (MC (WPC) No. 66 of 2025)
Meghalaya High Court · 2025-06-17 · MC (WPC) No. 66 of 2025 in WP(C) No. 65 of 2025
Judgments and reasoned final orders
Consequential disposal of MC(WPC) No.66 of 2025 in view of the order in WP(C) No.65 of 2025.
Shri Mitchell Wankhar v. The Union of India & Ors. (MC (WPC) No. 65 of 2025)
Meghalaya High Court · 2025-06-17 · MC (WPC) No. 65 of 2025 in WP(C) No. 52 of 2025
Judgments and reasoned final orders
Consequential disposal of MC(WPC) No.65 of 2025 in view of the order in WP(C) No.52 of 2025.
Shri Mitchell Wankhar v. The Union of India & Ors.
Meghalaya High Court · 2025-06-17 · WP(C) No. 52 of 2025 with WP(C) No. 65 of 2025
Judgments and reasoned final orders
Two recovery writs disposed of with four-week appellate timetable, continuing interim protection and conditional directions to issue bank de-freezing instructions.
Commissioner of Income Tax-LTU, Chennai v. M/s. Rane Brake Lining Ltd.
Madras High Court · 2025-06-12 · T.C.A. No. 1133 of 2010
Judgments and reasoned final orders
Section 80HHC computation without reducing section 80IB deduction; scrap proceeds excluded from total turnover, following Supreme Court precedents.
Principal Commissioner of Income Tax-5, Kolkata v. M/s. B.L. Tak and Sons HUF
Calcutta High Court · 2025-06-09 · ITAT/243/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
The Revenue appeal was allowed; the Tribunal order was set aside and the AO order, as affirmed by CIT(A), restored.
Principal Commissioner of Income Tax-5, Kolkata v. Advance Engineering Corporation
Calcutta High Court · 2025-06-09 · ITAT/266/2024 (IA No: GA/2/2024)
Judgments and reasoned final orders
The Revenue appeal was allowed, the Tribunal order set aside, and the assessment as affirmed by the appellate authority restored.
Farooq Ahmad Sheikh v. Union of India & Ors.
Jammu and Kashmir and Ladakh High Court · 2025-06-04 · WP(C) No. 1297/2025
Procedural and interlocutory orders
Expeditious appellate disposal directed; assessment and related proceedings stayed until appeal disposal.
Savitri Devi v. Principal Commissioner Of Income Tax Govt. Of India Central Revenues Bldg. New Delhi And 4 Others
Allahabad High Court · 2025-05-22 · Writ Tax No. 459 Of 2025
Interim / procedural order
Operation of the impugned orders was stayed until the next listing. List as fresh in the third week of July 2025; respondents could file their response.
Principal Commissioner of Income Tax 13, Kolkata v. Reena Jain
Calcutta High Court · 2025-05-20 · ITAT/244/2024 (IA No: GA/2/2024)
Procedural, interim and remand orders
Supplementary-list corrigendum order in ITAT/244/2024 correcting the case citation in paragraph 2 (page 4) of the order dated 06.05.2025 from 'PCIT-5, Kolkata v. B.L. Tak & Sons, HUF in ITAT/243/2024' to 'PCIT-9, Kolkata v. P L Goenka HUF in ITAT/241/2024'.
Herbalife International India Pvt. Ltd. v. Commissioner of Income-tax-I, Bengaluru & Principal Commissioner of Income-tax, Bengaluru
Karnataka High Court · 2025-05-20 · ITA No. 433 of 2018
Judgments and reasoned final orders
Section 263 revision upheld for absence of inquiry into 100% depreciation on leasehold improvements.
Kriti Securities Consultants Private Limited v. The Income Tax Officer, Ward 30(1), Kolkata & Ors.
Calcutta High Court · 2025-05-19 · WPO/236/2025
Procedural, interim and remand orders
Online portal rejection of ITR-6 return for AY 2023-24 due to PAN issue: Assessing Officer directed to grant personal hearing and pass a reasoned order on pending representations (dated 15.03.2022 to 13.11.2024) preferably within 4 weeks.
Pr. Commissioner of Income-tax-7, Delhi v. Raja Arora
Delhi High Court · 2025-05-14 · ITA 132/2025
Judgments and reasoned final orders
Raja Arora AY 2016–17: manual scrutiny invalid without approval required by CBDT Instruction 5/2017.
Neena Singh Thakur v. Principal Commissioner of Income Tax and another
Himachal Pradesh High Court · 2025-05-14 · CWP No.3681 of 2024
Substantive judgment
Unreasoned reassessment gateway order set aside; fresh determination directed, with detailed reasons required if a section 148 notice is still considered necessary, by 31 August 2025.
Commissioner of Income Tax (International Taxation)-1, New Delhi v. GE Precision Healthcare LLC
Delhi High Court · 2025-05-14 · ITA 149/2025
Judgments and reasoned final orders
GE Precision Healthcare AY 2021–22: standardised-software business receipts not taxable without Indian PE; residual-income argument rejected.
Principal Commissioner of Income Tax-9, Kolkata v. P.L. Goenka HUF
Calcutta High Court · 2025-05-06 · ITAT/241/2024 (IA No: GA/2/2024)
Judgments and reasoned final orders
The Revenue appeal was allowed and substantial questions answered for the Revenue; the Tribunal order was held liable to be quashed.
Principal Commissioner of Income Tax-5, Kolkata v. Raghvendra Mohta
Calcutta High Court · 2025-05-05 · ITAT/51/2025 (IA Nos: GA/1/2025, GA/2/2025)
Judgments and reasoned final orders
The Revenue appeal was dismissed and the questions answered against it after condoning 117 days’ delay.
Sare Gurugram Private Limited v. Income Tax Officer, Ward International Tax 3(1)(1), Delhi & Ors.
Delhi High Court · 2025-04-30 · W.P.(C) 10771/2024
Judgments and reasoned final orders
Sare Gurugram: pre-resolution-plan section 201 proceedings for two assessment years set aside.
Principal Commissioner of Income Tax, Central-1 v. Lata Goel
Delhi High Court · 2025-04-30 · ITA 127/2025
Judgments and reasoned final orders
Section 54F: co-owned floors of one house and reopening beyond four years
Principal Commissioner of Income Tax, Raj Bagh, Srinagar v. M/s. Jay Ambey Aromatics
Jammu and Kashmir and Ladakh High Court · 2025-04-28 · ITA No. 2/2024 c/w ITA Nos. 3/2024, 4/2024, 5/2024, 6/2024, 7/2024 & 8/2024
Judgments and reasoned final orders
Territorial jurisdiction of High Court under section 260A: where assessment orders were passed by the Assessing Officer at New Delhi, appeals lie only before the Delhi High Court under PCIT v. ABC Papers Ltd.; batch of 7 Revenue appeals returned for presentation before the competent High Court.
Shree Shakambhari Udyog
Patna High Court · 2025-04-25 · Civil Writ Jurisdiction Case No.7244 of 2022
Selected AKHB case note
Undisclosed sales: writ dismissed; appeal remedy preserved
Shaheen Farooq v. Union of India & Ors.
Jammu and Kashmir and Ladakh High Court · 2025-04-25 · WP(C) No. 889/2025 & CM(2330/2025)
Procedural and interlocutory orders
Expeditious appellate disposal directed; assessment and related proceedings stayed until appeal disposal.
Kishore Kumar Singh
Patna High Court · 2025-04-22 · Civil Writ Jurisdiction Case No.587 of 2022
Selected AKHB case note
Reassessment: reasons must support the notice
GFL Limited v. Assessment Unit, Income Tax Department & Anr.
Gujarat High Court · 2025-04-22 · R/Special Civil Application No. 14177 of 2023
Judgments and reasoned final orders
Penalty remanded because the officer deciding it had not conducted the video hearing.
Faiyaz v. Income Tax Officer Ward - 5 (1) (3) Noida And Another
Allahabad High Court · 2025-04-22 · Income Tax Appeal Defective No. 53 Of 2024
Procedural order
the appeal was dismissed as withdrawn.
Commissioner of Income Tax v. M/s GTZ Securities Ltd.
Jammu and Kashmir and Ladakh High Court · 2025-04-21 · APITA No. 9900001/2014 c/w RPITA No. 9900001/2014
Procedural and interlocutory orders
Application and connected review dismissed for non-prosecution and default of appearance.
Ankit Agarwal
Patna High Court · 2025-04-18 · Civil Writ Jurisdiction Case No.5202 of 2024
Selected AKHB case note
Reassessment: incorrect information in the notice
M/s Konuru Farmers Services Cooperative Society v. The Principal Commissioner of Income Tax-1, Visakhapatnam & Ors.
Andhra Pradesh High Court · 2025-04-16 · Writ Petition No. 9431 of 2025
Procedural and interlocutory orders
Collection of disputed demand suspended pending appeal; six-month appellate disposal directed following challenge to 10% payment condition.
M/s Gajapati Nagaram PACS Limited v. The Principal Commissioner of Income Tax, Visakhapatnam & Ors.
Andhra Pradesh High Court · 2025-04-16 · Writ Petition No. 9429 of 2025
Procedural and interlocutory orders
Collection of disputed demand suspended pending appeal; six-month appellate disposal directed following challenge to 15% payment condition.
Arvind Kumar Jain v. Income Tax Officer Dcit/Acit 3 Lucknow-New And 5 Others
Allahabad High Court · 2025-04-11 · Writ Tax No. 271 Of 2025
Procedural order
The writ petition was dismissed as withdrawn with liberty to file afresh.
Gaurav Vyas v. National Faceless Assessment Centre & Anr.
Rajasthan High Court · 2025-04-08 · D.B. Civil Writ Petition No. 3722/2023
Procedural, capability and withdrawal orders
Gaurav Vyas: writ withdrawn with liberty to press all writ grounds in the already-filed appeal.
Bilaspur JP Udhyog Visthapit v. Principal Chief Commissioner of Income Tax and others
Himachal Pradesh High Court · 2025-04-08 · CWP No.9086 of 2024
Procedural order
Pending appeal directed to be decided expeditiously and by 31 July 2025; all interim orders expressly vacated, with no decision on the appeal’s tax merits.
Principal Commissioner of Income Tax-II, Jaipur v. M/s. Rajasthan State Mines and Minerals Ltd.
Rajasthan High Court · 2025-04-03 · D.B. Income Tax Appeal No. 48/2019
Judgments and reasoned final orders
Claim for amortization of mining land and leasehold land of Rs. 4,70,33,366 for AY 2015-16 raised during assessment without a revised return: ITAT erred in allowing depreciation under section 32 on an oral argument without any ground of appeal, leave under Rule 11 of the ITAT Rules, 1963, or opportunity to the Revenue.
Pr. Commissioner Of Income Tax-I Aayakar Bhawan Ashok Marg v. M/S Ncc-Vee Jv Vishal Khand Gomati Nagar Lucknow
Allahabad High Court · 2025-04-01 · Income Tax Appeal No. 17 Of 2017
Procedural order
The Revenue appeal was dismissed as withdrawn.
Time Today Media Network Private Limited Thru. Director Adarsh Singh Kushwah v. Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Income Tax New Delhi And 2 Others
Allahabad High Court · 2025-03-27 · Writ Tax No. 241 Of 2024
Interim / procedural order
As an interim measure, the assessing officer was prohibited from passing the final order until further orders. Revenue sought time for a detailed counter-affidavit including SLP details; counsel was to communicate the order forthwith. List after six weeks.
Time Today Media Network Pvt. Ltd. Thru. Director Adarsh Singh Kushwah v. Union Of India Thru. Secy. Ministry Finance Deptt. Income Tax New Delhi And 2 Others
Allahabad High Court · 2025-03-26 · Writ Tax No. 240 Of 2024
Procedural order
the writ petition was dismissed as withdrawn.
Perfect Construction
Patna High Court · 2025-03-26 · Civil Writ Jurisdiction Case No.10291 of 2024
Source extract brief
Source extract brief; read the complete order.
Sheikh Zamin v. Union of India & Ors.
Jammu and Kashmir and Ladakh High Court · 2025-03-25 · WP(C) 657/2025 with CM(1631/2025)
Judgments and reasoned final orders
Sheikh Zamin: Rs.71,39,218 deposit condition stayed pending time-bound disposal of the appeal.
KPC Medical College and Hospital & Anr. v. Principal Commissioner of Income Tax (Central), Kolkata-1 & Ors. (with Kali Pradip Chaudhari Foundation)
Calcutta High Court · 2025-03-19 · RVWO35,36,37/2016; ITA21/2015 (formerly ITAT106/2015); ITAT105,107,108/2015
Judgments and reasoned final orders
The review applications were allowed and the restored appeals, together with the lead appeal, were allowed; substantial questions were answered for the assessees.
Philips India Limited v. Deputy Commissioner of Income Tax, Circle 11(1), Kolkata & Ors.
Calcutta High Court · 2025-03-12 · W.P.O. No. 500 of 2023
Procedural, interim and remand orders
AY 2017-18 assessment: DIN, limitation and section 144C objections raised; writ dismissed for an efficacious alternative remedy and fact-dependent issues.
The Principal Commissioner Of Income Tax And 2 Others v. M/S Xander Advisors India Pvt. Ltd.
Allahabad High Court · 2025-03-11 · Income Tax Appeal No. 9 Of 2023
Procedural order
The Revenue appeal was dismissed as withdrawn.
Principal Commissioner of Income Tax (Central) v. M/s. Tarini Minerals Pvt. Ltd.
Orissa High Court · 2025-03-11 · ITA No. 75 of 2022
Judgments and reasoned final orders
Revenue appeal dismissed as covered by the same-day judgment in ITA No.74 of 2022; no independent merits reasoning reproduced.
Principal Commissioner Of Income Tax (Central) And Another v. Babita Khurana
Allahabad High Court · 2025-03-11 · Income Tax Appeal No. 39 Of 2023
Procedural order
The Revenue appeal was dismissed as withdrawn.
Mr. Joy Bajaj v. The Assistant Commissioner of Income Tax, Ward 4(2), Jaipur
Rajasthan High Court · 2025-03-11 · D.B. Income Tax Appeal No. 88/2020
Judgments and reasoned final orders
Scope of deeming fiction under section 56(2)(vii)(b) for AY 2015-16: where ITAT deleted the Rs. 53,50,000 addition for delayed cheque encashment in a disputed property purchase, ITAT could not invent a double deeming fiction directing the AO to tax notional interest on delayed payment of purchase consideration.
Commissioner of Income Tax, Chennai v. M/s. Cognizant Technology Solutions India Pvt. Ltd.
Madras High Court · 2025-03-11 · T.C.(A) No. 883 of 2008
Judgments and reasoned final orders
Telecommunication expenditure and export-deduction turnover: Revenue appeal dismissed on conceded coverage by Subex.
Max Life Insurance Company Limited v. Assistant Commissioner of Income Tax OSD Circle 10.1 & Anr.
Delhi High Court · 2025-03-10 · W.P.(C) 11852/2024 (CM APPL. 4348/2025)
Procedural and interim orders
Claimed interest: Revenue directed to file explanatory affidavit; writ proceedings remain pending.
Principal Commissioner of Income Tax-5, Kolkata v. Ram Awatar Dhoot
Calcutta High Court · 2025-03-07 · ITAT/21/2025 (IA No: GA/1/2025)
Judgments and reasoned final orders
The Revenue appeal was partly allowed on the legal interpretation, but deletion of this penalty was expressly left intact considering its amount below Rs.5 lakh and the assessee’s individual status.
Principal Commissioner of Income Tax-2, Kolkata v. M/s. Mundhra Construction Pvt. Ltd.
Calcutta High Court · 2025-03-07 · ITAT/10/2025 (IA No: GA/1/2025)
Judgments and reasoned final orders
The Revenue appeal was allowed and the substantial questions answered for the Revenue; the Tribunal’s favourable order was held unsustainable.
The Pr. Commissioner of Income Tax and another v. Late Smt. Usha Choudhary
Allahabad High Court · 2025-03-06 · Income Tax Appeal No. 9 Of 2025
Interim / procedural order
List as fresh on 8 April 2025.
Shri Ram Ply Product Sitapur Thru. Partner Shri Arun Kumar Jindal v. Assessment Unit Income Tax Deptt. National Faceless Asst. Centre , New Delhi And Others
Allahabad High Court · 2025-03-06 · Writ Tax No. 29 Of 2023
Procedural order
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
Shri V. Madhusudhan Reddy (since deceased, by LRs Smt. V. Soumini Reddy and Shri V. Nachiketh Reddy) v. Assistant Commissioner of Income-tax, Circle-7(2), Bengaluru
Karnataka High Court · 2025-03-05 · ITA No. 45 of 2019
Judgments and reasoned final orders
Interest computation under section 28: deduction of Rs.61,20,000 allowed; Tribunal order set aside to that extent.
Alkem Laboratories Limited
Patna High Court · 2025-03-05 · Civil Writ Jurisdiction Case No.13163 of 2023
Source extract brief
Source extract brief; read the complete order.
The Principal Commissioner of Income Tax, Shillong & Anr. v. M/s Greenply Industries Ltd.
Gauhati High Court · 2025-03-04 · ITA/3/2023 & ITA/6/2023 (in ITAT ITA Nos. 232/GAU/2019 & 359/GAU/2019)
Judgments and reasoned final orders
Rudrapur industrial excise exemption treated as capital receipt and excluded from MAT book profits.
Principal Commissioner Of Income Tax - I, Lko. v. M/S Maa Raktdantika Contractors And Suppliers Pvt. Ltd. Thru. Authorized Person/ Director
Allahabad High Court · 2025-03-04 · Income Tax Appeal No. 2 Of 2025
Interim / procedural order
List as fresh on 27 March 2025 to enable Revenue counsel to comply with Rule 5(2).
Pr. Commissioner of Income Tax-II, Lucknow v. M/s. U.P. Asbestos, Lucknow (ITA No. 31 of 2017)
Allahabad High Court · 2025-03-04 · Income Tax Appeal No. 31 of 2017
Procedural order
Revenue permitted to withdraw the appeal on the recorded tax-effect submissions and the Ministry of Finance circular dated 17 September 2024.
Pr. Commissioner of Income Tax-II, Lucknow v. M/s. U.P. Asbestos, Lucknow (ITA No. 30 of 2017)
Allahabad High Court · 2025-03-04 · Income Tax Appeal No. 30 of 2017
Procedural order
Revenue permitted to withdraw the appeal on the recorded tax-effect submissions and the Ministry of Finance circular dated 17 September 2024.
Pr. Commissioner Of Income Tax-1 Lucknow v. M/S Maa Raktdantika Contractors And Suppliers Pvt. Ltd. Thru Authorized Person/ Director
Allahabad High Court · 2025-03-03 · Income Tax Appeal No. 3 Of 2025
Interim / procedural order
List as fresh on 27 March 2025 to enable Revenue counsel to comply with Rule 5(2).
Pr. Commissioner of Income-tax-7, Bengaluru & Anr. v. M/s. Tecnotree Convergence Ltd.
Karnataka High Court · 2025-02-20 · ITA No. 204 of 2022
Judgments and reasoned final orders
Commission disallowance and section 10A export turnover: Revenue appeal dismissed because the cited precedents were not distinguishable.
M/s. Vedanta Limited v. Commissioner of Income Tax, Salem
Madras High Court · 2025-02-19 · T.C.A. No. 910 of 2010 (in ITAT ITA No. 1801/Mds/2004)
Judgments and reasoned final orders
AY 1996-97 depreciation set-off: later eight-year restriction inapplicable; section 154 limitation question expressly left unanswered.
M/s. Sreemitra Township Pvt. Ltd. & Mr. M. V. Chowdary v. The Income Tax Officer (TDS), Ward-2(2), Hyderabad & Anr.
Telangana High Court · 2025-02-19 · Criminal Petition No. 10364 of 2018
Judgments and reasoned final orders
Quash petition concerning C.C.No.150 of 2017 disposed of with liberty to seek compounding before the concerned Court.
The Deputy Commissioner of Income Tax-1(1), Bilaspur v. M/s. Raigarh Foods and Hotal Business Pvt. Ltd.
Chhattisgarh High Court · 2025-02-10 · TAXC No. 11 of 2025
Procedural, interim and remand orders
Low-tax-effect disposal under section 268A and CBDT Circular dated 17.09.2024: Revenue's appeal (TAXC No. 11 of 2025) disposed of as tax liability is below Rs. 2 crore.
Income Tax Officer, Ward 1(2), Bhilai v. M/s. Chhattisgarh Sahakari Sakh Samiti, Bhilai, Durg
Chhattisgarh High Court · 2025-02-10 · TAXC No. 134 of 2024
Procedural, interim and remand orders
Low-tax-effect disposal under section 268A and CBDT Circular dated 17.09.2024: Revenue's appeal (TAXC No. 134 of 2024) against co-operative credit society disposed of as tax liability is below Rs. 2 crore.
Commissioner of Income Tax (International Taxation) v. Baker Hughes Asia Pacific Limited
Uttarakhand High Court · 2025-02-10 · Income Tax Appeal No. 30 of 2015
Judgments and reasoned final orders
Non-resident oilfield service provider taxation under section 44BB(2): reimbursement of service tax by ONGC does not form part of aggregate gross receipts under section 44BB(2)(a)/(b) following Full Bench decision and Mitchell Drilling International; section 234B interest question remitted to AO.
Chandra Shekhar
Patna High Court · 2025-02-05 · Civil Writ Jurisdiction Case No.8351 of 2024
Source extract brief
Source extract brief; read the complete order.
Penta Media Graphics Ltd. v. Deputy Commissioner of Income Tax, Company Circle VI(1), Chennai
Madras High Court · 2025-02-04 · T.C.A. No. 576 of 2008
Judgments and reasoned final orders
Section 10B: unrealised sale proceeds of Rs.6,127 lakh removed from export turnover must also be removed from total turnover.
Principal Commissioner of Income Tax-1, Kolkata v. Apollo Gleneagles Hospital Limited
Calcutta High Court · 2025-01-31 · ITAT/166/2024 (IA No: GA/2/2024)
Judgments and reasoned final orders
The Revenue appeal was dismissed and the questions answered against it.
Principal Commissioner of Income Tax Central Kanpur and another v. M/s Montage Enterprises Pvt. Ltd.
Allahabad High Court · 2025-01-31 · Income Tax Appeal No. 5 Of 2025
Procedural order
The appeal was dismissed as withdrawn with liberty to file before the jurisdictional High Court. Filed certified ITAT copies were to be returned against counsel-authenticated photocopies.
Principal Commissioner of Income Tax (Central), Kanpur and another v. Uflex Ltd.
Allahabad High Court · 2025-01-31 · Income Tax Appeal Defective Nos. 2, 1, 3, 4 and 5 of 2025 with Income Tax Appeal No. 6 of 2025
Procedural order
The six appeals were dismissed as withdrawn with liberty to file before the jurisdictional High Court. Filed certified ITAT copies were to be returned against counsel-authenticated photocopies.
Deputy Commissioner of Income Tax, Circle Jorhat v. Toor Finance Company Limited, Jorhat
Gauhati High Court · 2025-01-30 · Case No. : ITA/9/2023 (in ITAT ITA No. 305/GAU/2018)
Judgments and reasoned final orders
Valid reopening permitted assessment of other escaped income despite no addition on the recorded ground; merits remanded.
Commissioner of Income Tax, Central-I, Chennai v. M/s. SRM Systems and Software Pvt. Ltd.
Madras High Court · 2025-01-29 · T.C.(A). Nos. 1050 to 1058 of 2015, 1070 to 1078 of 2015, 1005 to 1008 of 2010 & 1018 to 1020 of 2010
Judgments and reasoned final orders
Section 153C: searched-person assessment note did not record satisfaction concerning SRM; all 25 Revenue appeals dismissed.
Raj Kumar v. Income Tax Officer, Ward-1, Sirsa & Ors.
Punjab and Haryana High Court · 2025-01-28 · CWP-2240-2025 (O&M)
Judgments and reasoned final orders
Challenge to a section 148 notice and consequential proceedings disposed of in terms of Jatinder Singh Bhangu and Jasjit Singh, with the qualifications recorded in those precedents.
Kumar Sankalp (Legal Heir Of Late Shri Ajendra Kumar Rastogi) v. Income Tax Officer -2(1) Lko. And 2 Others
Allahabad High Court · 2025-01-28 · Writ Tax No. 35 Of 2025
Interim / procedural order
One week was granted; list in the week commencing 10 February 2025. The Department could initiate appropriate proceedings under Section 159 if it chose.
M/s. Shiv Vegpro Private Limited v. Deputy/Assistant Commissioner of Income Tax, Kota
Rajasthan High Court · 2025-01-27 · D.B. Civil Writ Petition No. 19848/2023
Procedural, interim and remand orders
Section 148 challenge disposed of on counsel’s agreement that Shyam Sundar Khandelwal, (2024) 471 ITR 45, covers the issue.
Principal Commissioner of Income Tax Central and another v. Uflex Ltd.
Allahabad High Court · 2025-01-23 · Income Tax Appeal Defective No. 5 Of 2025
Interim / procedural order
List on 30 January 2025, connect with Income Tax Appeal Defective No.2/2025, and reflect R.S. Agrawal’s name in the cause list.
Principal Commissioner Of Income Tax v. Shri Gopeshwar Sheetgrah P. Ltd.
Allahabad High Court · 2025-01-23 · INCOME TAX APPEAL No. 48 of 2019
Procedural order
The appeal was dismissed as withdrawn.
Mahendra Pal Singh Ex No. 18400 Sqn Ldr v. Prin. Chief Commissioner Income Tax Kanpur And 2 Others
Allahabad High Court · 2025-01-23 · Writ Tax No. 27 Of 2025
Procedural order
The writ was dismissed as withdrawn with liberty to file before the Court at Allahabad, if otherwise permissible.
Principal Commissioner of Income Tax Central Kanpur and another v. M/s Montage Enterprises Pvt. Ltd.
Allahabad High Court · 2025-01-22 · INCOME TAX APPEAL No. 5 of 2025
Interim / procedural order
List 30 January 2025 and show respondent counsel’s name in the cause list.
Pr. Commissioner Of Income Tax (Central) v. Sh. Mohd Zahid Siddiqui
Allahabad High Court · 2025-01-22 · INCOME TAX APPEAL No. 1 of 2025
Interim / procedural order
List 19 February 2025 as fresh to enable Revenue counsel to comply with Rule 5(2).
Takshila Educational Society
Patna High Court · 2025-01-21 · Civil Writ Jurisdiction Case No.16228 of 2024
Selected AKHB case note
Section 270A penalty: fresh decision and hearing
Principal Commissioner of Income Tax (Central), Kanpur and another v. Uflex Ltd,.
Allahabad High Court · 2025-01-21 · INCOME TAX APPEAL DEFECTIVE No. 2 of 2025
Interim / procedural order
List with IAPLD 1,3,4 of 2025 and IAPL 6/2025 on 30 January 2025; show respondent counsel R.S.Agarwal in the cause list.
Principal Commissioner Of Income Tax (Central), Kanpur v. Uflex Ltd,.
Allahabad High Court · 2025-01-21 · INCOME TAX APPEAL DEFECTIVE No. 3 of 2025
Interim / procedural order
List with IAPLD 1/2025,2/2025 and IAPL 6/2025 on 30 January 2025.
Principal Commissioner Of Income Tax (Central), Kanpur and another v. Uflex Ltd,.
Allahabad High Court · 2025-01-21 · INCOME TAX APPEAL DEFECTIVE No. 4 of 2025
Interim / procedural order
List with IAPLD 1/2025,2/2025 and IAPL 6/2025 on 30 January 2025.
M/s. ABS Fujitsu General Private Limited v. Deputy Commissioner of Income-tax, Circle 1(1)(1), Bangalore
Karnataka High Court · 2025-01-20 · ITA No. 275 of 2024
Judgments and reasoned final orders
Delay in first appeal condoned; matter expressly remitted to ITAT for consideration on merits, with all contentions open.
Pr. Commissioner of Income-tax, Mangaluru & Anr. v. Shri K. Umesh Shetty
Karnataka High Court · 2025-01-17 · ITA No. 165 of 2020
Judgments and reasoned final orders
Section 271D limitation: ITO reference initiated proceedings; delayed show-cause notice could not postpone the statutory clock.
M/s. Girijan Co-operative Corporation Ltd., Visakhapatnam v. Asst. Commissioner of Income Tax & Ors.
Andhra Pradesh High Court · 2025-01-07 · Writ Petition No. 4786/2009
Procedural and interlocutory orders
Writ dismissed as infructuous after reported disposal of the assessment-year 2005-06 appeal.
The Associated Journals Ltd. Thru. Auth. Representative Mr. Sanjeev Kumar v. Asst. Commissioner Of Income Tax Lko And 2 Others
Allahabad High Court · 2025-01-03 · WRIT TAX No. 335 of 2024
Interim / procedural order
Put up 8 January 2025 as fresh.
Shri Vikram Aggarwal v. Principal Commissioner of Income Tax, Dehradun & Others
Uttarakhand High Court · 2025-01-02 · Writ Petition (M/S) No. 2553 of 2022
Judgments and reasoned final orders
Direct Tax Vivad se Vishwas Act, 2020 (Form 4 modification / Form 5 issuance) vs. pending Form 1 under Direct Tax Vivad se Vishwas Scheme, 2024: writ petition disposed of as withdrawn with liberty to pursue grievances before Competent Authority under VSV Scheme, 2024.
Patnala Srinivas v. Income Tax Officer, Ward-10(4), Hyderabad
Telangana High Court · 2025-01-02 · ITTA No. 127 of 2008
Judgments and reasoned final orders
Claimed agricultural income rejected on non-perverse factual findings, despite the Court’s qualification concerning section 69A.
Commissioner of Income Tax-IV, Hyderabad v. New Oriental Trawlers (P) Ltd.
Telangana High Court · 2024-12-20 · I.T.T.A. No. 98/2012
Procedural orders and remands
Revenue appeal withdrawn under Circular 9/2024, with revival reserved if Circular 5/2024 exceptions apply.
Commissioner of Income Tax-III, Hyderabad v. Softpro System (P) Ltd.
Telangana High Court · 2024-12-20 · I.T.T.A. No. 318/2010
Procedural orders and remands
Revenue appeal withdrawn under Circular 9/2024, with revival reserved if Circular 5/2024 exceptions apply.
Commissioner of Income Tax-III, Hyderabad v. Savijana Sea Foods Pvt. Ltd.
Telangana High Court · 2024-12-20 · I.T.T.A. No. 55/2010
Procedural orders and remands
Revenue appeal withdrawn under Circular 9/2024, with revival reserved if Circular 5/2024 exceptions apply.
Commissioner of Income Tax-I, Hyderabad v. Coromandal Bio-Tech Industries Ltd.
Telangana High Court · 2024-12-20 · I.T.T.A. No. 89/2013
Procedural orders and remands
Revenue appeal withdrawn under Circular 9/2024, with revival reserved if Circular 5/2024 exceptions apply.
Principal Commissioner of Income Tax (Central), Hyderabad v. Mandava Holdings Pvt. Ltd.
Telangana High Court · 2024-12-18 · I.T.T.A. No. 27/2023
Procedural orders and remands
Revenue appeal withdrawn under Circular 9/2024, with revival reserved if Circular 5/2024 exceptions apply.
Inox Wind Limited v. Assessment Unit, Income Tax Department and others
Himachal Pradesh High Court · 2024-12-10 · CWP No.3381 of 2024
Substantive judgment
Penalty order and consequential demand quashed for denial of a meaningful hearing; remand for documentary response and personal hearing within two months, without a final decision on penalty liability.
Principal Commissioner of Income Tax v. Ajay Kumar Sood Engineers and Contractors
Himachal Pradesh High Court · 2024-12-04 · OMP 1050/2024 in ITA 2/2019
Procedural orders
Clerical correction of the earlier withdrawal judgment; no adjudication of tax merits.
Meerut Development Authority v. Principal Chief Commissioner of Income Tax and 2 others
Allahabad High Court · 2024-12-02 · WRIT TAX No. 2131 of 2024
Interim / procedural order
Connect with Writ Tax 2127/2024 and list 6 January 2025 as fresh.
Pr. Commissioner of Income Tax, Shimla v. Beas Valley Power Corporation Ltd.
Himachal Pradesh High Court · 2024-11-27 · OMP 1037/2024 in ITA 69/2017
Procedural orders
Clerical correction of the earlier withdrawal judgment; no adjudication of tax merits.
Mrs. Gyanti Devi
Patna High Court · 2024-11-27 · Civil Writ Jurisdiction Case No.3906 of 2024
Source extract brief
Source extract brief; read the complete order.
Prasad Krishnarao Jagtap v. Assistant Commissioner of Income Tax, Circle Sangli & Ors.
Bombay High Court · 2024-11-26 · WP 7879/2024
Procedural and interim orders
Rule issued and interim relief granted in terms of prayer (d), with liberty to apply after Supreme Court orders in Hexaware.
Pr. Commissioner Of Income Tax v. M/S L.H. Sugar Factory Pvt. Ltd.
Allahabad High Court · 2024-11-19 · INCOME TAX APPEAL No. 36 of 2016
Procedural order
The Revenue appeal was dismissed as withdrawn.
Principal Commissioner of Income Tax, Shillong v. Dhar Construction Company
Meghalaya High Court · 2024-11-14 · ITA No. 3 of 2024
Procedural order
Revenue counsel stated on instructions that tax effect fell below the ceiling and the client proposed not to proceed. Appeal dismissed as withdrawn.
Commissioner of Income Tax, Shimla v. H.P. State Civil Supplies Corporation Ltd.
Himachal Pradesh High Court · 2024-11-14 · ITA 62/2009 and 16/2010
Procedural orders
Both Revenue appeals withdrawn following the CBDT notification dated 17 September 2024.
Ms. Afsana Parveen Legal Heir Of Sultan Khan v. Prin. Commissioner Of Income Tax And 2 Others
Allahabad High Court · 2024-11-08 · WRIT TAX No. 136 of 2023
Procedural order
The application was decided and the writ dismissed as withdrawn.
Commissioner of Income Tax (International Taxation & Transfer Pricing) v. Tahera Abida Ghori
Telangana High Court · 2024-11-06 · I.T.T.A. No. 61/2024
Procedural orders and remands
Revenue appeal withdrawn under Circular 9/2024, with revival reserved if Circular 5/2024 exceptions apply.
Principal Commissioner of Income Tax-2, Hyderabad v. HBL Power Systems Ltd.
Telangana High Court · 2024-11-05 · I.T.T.A. No. 34/2022
Procedural orders and remands
Revenue appeal dismissed as withdrawn under the circular cited by counsel.
Bihar Industrial Area Development Authority
Patna High Court · 2024-10-30 · Civil Writ Jurisdiction Case No.7018 of 2024
Selected AKHB case note
BIADA: assessment against a surrendered PAN
Pr. Commissioner of Income Tax v. H.P. Power Corporation Ltd.
Himachal Pradesh High Court · 2024-10-23 · ITA 98/2018
Procedural orders
Revenue appeal withdrawn in view of CBDT Circular 5/2024.
Pr. Commissioner of Income Tax v. H.P. Power Corporation Ltd.
Himachal Pradesh High Court · 2024-10-23 · ITA 2/2022
Procedural orders
Revenue appeal withdrawn in view of CBDT Circular 9/2024.
Pr. Commissioner of Income Tax v. Beas Valley Power Corporation Ltd.
Himachal Pradesh High Court · 2024-10-23 · ITA 69/2017
Procedural orders
Revenue appeal withdrawn in view of CBDT Circular 9/2024.
Pr. Commissioner of Income Tax v. Ajay Kumar Sood Engineers and Contractors
Himachal Pradesh High Court · 2024-10-23 · ITA 2/2019
Procedural orders
Revenue appeal withdrawn in view of CBDT Circular 9/2024.
Principal Commissioner of Income Tax-4, Hyderabad v. Pragati Green Meadows and Resorts Pvt. Ltd.
Telangana High Court · 2024-10-21 · I.T.T.A. No. 15/2024
Procedural orders and remands
Revenue appeal withdrawn on the recorded monetary-limit ground; question of law and exception-based restoration preserved.
Ajay Kumar Singh v. Principal Commissioner Of Income And 2 Others
Allahabad High Court · 2024-10-18 · WRIT TAX No. 1661 of 2024
Interim / procedural order
List 25 November 2024.
B. Muralidhar v. Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai & Anr.
Karnataka High Court · 2024-10-16 · W.P. No. 15198/2023
Procedural orders and remands
Challenge to director-liability order relegated to statutory revision; time spent in writ to be considered for delay.
Principal Commissioner of Income Tax (Central), Hyderabad v. Siva Prasad Reddy Buchepalli
Telangana High Court · 2024-10-15 · I.T.T.A. No. 104/2024
Procedural orders and remands
Revenue’s below-Rs.2-crore submission leads to withdrawal with conditional restoration liberty.
Nandini Thapa v. Principal Commissioner of Income Tax-II and another
Himachal Pradesh High Court · 2024-10-15 · CWP No.8333 of 2023
Procedural order
Writ dismissed as withdrawn with express liberty to file a fresh petition confined to outstanding issues after counsel reported that the Supreme Court had decided the limitation ground adversely to the petitioner.
Lekh Ram Verma and Vandna Verma v. Commissioner of Income Tax
Himachal Pradesh High Court · 2024-10-14 · CWP 307 and 326/2023
Procedural orders
Both writ petitions dismissed in default after repeated non-appearance.
Dakshin Infrastructures Pvt. Ltd. v. Income Tax Officer, Ward 17(1), Hyderabad
Telangana High Court · 2024-09-24 · I.T.T.A. No. 117/2024
Procedural orders and remands
Assessee permitted to withdraw its appeal with the question of law left open for an appropriate stage.
Venky Steels Pvt. Ltd.
Patna High Court · 2024-09-12 · Civil Writ Jurisdiction Case No.3759 of 2020
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner Of Income Tax-1 v. M/S U.P. Jal Vidyut Nigam Ltd. Thru. Director/ Authorized Officer
Allahabad High Court · 2024-09-11 · INCOME TAX APPLICATION DEFECTIVE No. 1 of 2024
Interim / procedural order
Issue notice; take steps both ways and file service affidavit within two weeks. List 3 October 2024.
Naubind Singh
Patna High Court · 2024-09-11 · Civil Writ Jurisdiction Case No.9288 of 2023
Source extract brief
Source extract brief; read the complete order.
Hornbill Infrastructure Services Pvt. Ltd. and connected petitioners v. Assistant Commissioner of Income Tax, Central Circle 4, Thane & Ors.
Bombay High Court · 2024-09-10 · WPs 461, 509, 4187, 4188, 4189, 4190 and 4191/2024
Procedural and interim orders
Common speaking-to-minutes order adds the undisputed Central Charges status to the earlier order.
Time Today Media Network Private Ltd. Thru. Director Adarsh Singh Kushwaha v. Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Income Tax New Delhi And 2 Others
Allahabad High Court · 2024-09-09 · WRIT TAX No. 224 of 2024
Procedural order
The writ was dismissed as withdrawn with liberty to file a fresh petition.
Time Today Media Network Private Limited Thru. Director Adarsh Singh Kushwah v. Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Income Tax New Delhi And 2 Others
Allahabad High Court · 2024-09-09 · WRIT TAX No. 223 of 2024
Procedural order
The writ was dismissed as withdrawn with liberty to file fresh.
Supergold Properties Private Limited (successor of Aajivan Computers Private Limited) v. Income Tax Officer, Ward 14(4)(1), Mumbai & Ors.
Bombay High Court · 2024-09-09 · WP(L) 26979/2024
Judgments and reasoned final orders
Reopening of Supergold as successor of Aajivan Computers quashed on the faceless jurisdiction ground.
Aristo Pharmaceuticals Private Limited v. Assistant Commissioner of Income Tax, Central Circle 8(3), Mumbai & Ors.
Bombay High Court · 2024-09-09 · WP(L) 13778/2024
Judgments and reasoned final orders
Central Charges objection rejected; petition allowed on the section 151A ground.
Patna Smart City Limited
Patna High Court · 2024-09-03 · Civil Writ Jurisdiction Case No.12174 of 2024
Source extract brief
Source extract brief; read the complete order.
Sasken Communication Technologies Ltd. v. Income Tax Officer (International Taxation)
Karnataka High Court · 2024-09-02 · I.T.A. No. 269/2013
Judgments and reasoned final orders
Section 201(1A) interest: Engineering Analysis applied, with conditional review liberty retained.
Zaheer Ayub Sathi v. Income Tax Officer, Ward 17(3)(1), Mumbai & Ors.
Bombay High Court · 2024-08-29 · WP 2894/2024
Procedural and interim orders
Withdrawal to statutory appeal permitted, with limitation protection if filed within three weeks.
Parshotam Singh v. Income Tax Officer and others
Punjab and Haryana High Court · 2024-08-28 · CWP-21054-2024
Reassessment jurisdiction
Order and notice of 25 March 2023 set aside following Jasjit Singh on faceless reassessment jurisdiction.
Sudhir Switchgears Private Limited v. Deputy Commissioner of Income Tax 2(3)(1) & Ors.
Bombay High Court · 2024-08-26 · WP(L) 35864/2023
Judgments and reasoned final orders
Faceless jurisdiction defect invalidates the show-cause notice, decision to reopen and section 148 notice.
Deepbharti Welfare Society v. Income Tax Exemption Ward Thane & Ors.
Bombay High Court · 2024-08-26 · WP 11418/2024
Judgments and reasoned final orders
Faceless initiation defect results in quashing the reassessment and its consequential notices and orders.
Principal Commissioner of Income Tax & Anr. v. Trianz Holdings Pvt. Ltd.
Karnataka High Court · 2024-08-19 · I.T.A. No. 313/2023
Judgments and reasoned final orders
No exempt income: Revenue’s section 14A/Rule 8D challenge rejected by following the coordinate Bench.
Principal Commissioner of Income Tax 13, Kolkata v. Mr. Chetan Kumar Tekriwal (HUF)
Calcutta High Court · 2024-08-16 · ITAT/176/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
Penalty deletion sustained where full disclosure was made and the claim was not shown false.
C.M.P.10069/2023 in T.C.A.SR.8270/2023 - party names not stated in this source
Madras High Court · 2024-08-16 · C.M.P.10069/2023 in T.C.A.SR.8270/2023
Procedural orders
Delay of 182 days in presenting the tax appeal condoned.
Govind Radhuram Jaidhara v. Income Tax Officer, Ward 28(1)(1), Mumbai & Ors.
Bombay High Court · 2024-08-13 · WP 3538/2024
Procedural and interim orders
Transfer to the Appellate Side permitted; existing ad-interim relief continued until the next hearing.
Ashok Kumar Mehrotra v. Chief Commissioner Of Income Tax, Income Tax Office Allahabad And Another
Allahabad High Court · 2024-08-13 · WRIT TAX No. 210 of 2024
Interim / procedural order
Until next listing, proceedings could continue and petitioner was to participate, but no final order under Section 148 was to be passed. List 20 August 2024.
Principal Commissioner of Income Tax-VI & Anr. v. Stanley Black and Decker India Ltd.
Karnataka High Court · 2024-08-12 · I.T.A. No. 526/2016
Judgments and reasoned final orders
Section 154: overlooked expense details justified DRP rectification of the AMP transfer-pricing directions.
Principal Commissioner of Income Tax & Anr. v. Tata Power Solar Systems Limited
Karnataka High Court · 2024-08-12 · I.T.A. Nos. 527 and 528/2022
Judgments and reasoned final orders
Late transfer-pricing order held barred
Principal Commissioner of Income Tax & Anr. v. Misys Software Solutions India Pvt. Ltd.
Karnataka High Court · 2024-08-12 · I.T.A. No. 810/2018
Judgments and reasoned final orders
On-site software-development section10A benefit upheld
Principal Commissioner of Income Tax & Anr. v. Agnus Holdings Pvt. Ltd.
Karnataka High Court · 2024-08-12 · ITA 338/2017 connected with ITA 379/2017
Judgments and reasoned final orders
Section 14A and forfeited share-warrant capital loss: Revenue appeals dismissed; Tribunal’s remand position retained.
Principal Commissioner of Income Tax, Central Circle, Bengaluru v. Smt. Umah Agarwal and Income Tax Settlement Commission
Karnataka High Court · 2024-08-09 · WP 11153/2020 (T-IT); 2024:KHC:31915
Judgments and reasoned final orders
Revenue challenge to a reasoned settlement order rejected within the narrow scope of judicial review.
Harish Gidwani, Deputy Commissioner Of Income Tax v. Prashant Chandra
Allahabad High Court · 2024-08-09 · CONTEMPT APPEAL No. 6 of 2024
Interim / procedural order
Operation of the contempt judgment was stayed subject to Rs.1 lakh deposit by 12 August 2024 with the Senior Registrar in an interest-bearing account. Complete contempt record and compliance report could be filed; department could give the assessee all writ-judgment benefits. List week commencing 2 September 2024 and forward order for immediate release.
WMP No.7053 of 2023 in Mahalingam Karthikeyan (Sun Yarn) v. Income Tax Officer and another
Madras High Court · 2024-08-08 · WMP No.7053 of 2023 in WP No.2335 of 2019
Judgments and reasoned final orders
Time-extension application allowed in an income-tax assessment remand.
Narayan Ravi Prakash v. Income Tax Officer, NFAC & Anr.
Karnataka High Court · 2024-08-06 · W.P. No. 8936/2022
Judgments and reasoned final orders
Section 54F: timely residential investment protected despite absence of a capital-gains-account deposit.
Infrastructure Development Authority
Patna High Court · 2024-08-06 · Civil Writ Jurisdiction Case No.9716 of 2024
Source extract brief
Source extract brief; read the complete order.
Smt. Kusum Maheshwari v. Union Of India Thru. Secy. Ministry Of Finance , Income Tax Deptt. , New Delhi And Others
Allahabad High Court · 2024-08-05 · WRIT TAX No. 206 of 2024
Procedural order
Petitioner to file an interim-relief application in the pending appeal within one week; if filed, appellate authority to decide it on merits within three weeks thereafter. Writ disposed of.
Sherisha Technologies Private Ltd. - WP No.18729 of 2024 (respondents not identified in supplied orders)
Madras High Court · 2024-08-05 · WMP No.20547 of 2024 in WP No.18729 of 2024; connected WMP No.20548 of 2024
Interim and procedural orders
Ancillary dispensation and connected time-limited stay in a post-merger reassessment challenge.
Principal Commissioner of Income Tax & Anr. v. Allegis Services India Pvt. Ltd.
Karnataka High Court · 2024-08-05 · I.T.A. No. 12/2020
Judgments and reasoned final orders
Software purchase disallowance: admitted questions answered for Allegis by following its earlier coordinate Bench decision.
Income Tax Bar Association v. Union Of India And 3 Others
Allahabad High Court · 2024-07-29 · WRIT - C No. 13912 of 2024
Interim / procedural order
List 1 October 2024; subsisting interim order to continue until the next date of listing.
Piramal Glass Pvt. Ltd. v. Deputy Commissioner of Income Tax, Circle 8(2)(1), Mumbai & Ors.
Bombay High Court · 2024-07-26 · WP(L) 21711/2024
Judgments and reasoned final orders
JAO-initiated reassessment quashed for failure to follow the section 151A scheme.
Principal Commissioner of Income Tax & Anr. v. Bellandur Chikkagurappa Jayaramareddy
Karnataka High Court · 2024-07-15 · I.T.A. No. 372/2022
Judgments and reasoned final orders
Agreement-date stamp valuation sustained under section 50 C on the case-specific payment and agreement facts.
Zia Zaidi v. Union Of India Thru. Ministry Of Finance Deptt. Of Income Tax , New Delhi And Others
Allahabad High Court · 2024-07-11 · WRIT TAX No. 176 of 2024
Interim / procedural order
List 19 July 2024 as fresh after instructions.
C.M.P.13966/2024 in T.C.A.122/2024 - party names not stated in this source
Madras High Court · 2024-07-11 · C.M.P.13966/2024 in T.C.A.122/2024
Procedural orders
Certified-copy production dispensed with for the present in the tax appeal.
SNJ Breweries Pvt. Ltd. v. Principal Director of Income Tax and others
Madras High Court · 2024-07-10 · WA No.2709 of 2022 and connected appeals (complete list in original PDF pp.1-2)
Procedural order
Search safeguards, privacy and assessment jurisdiction: remand for fresh examination.
Niraj Kumar Suman
Patna High Court · 2024-07-05 · Civil Writ Jurisdiction Case No.8355 of 2024
Source extract brief
Source extract brief; read the complete order.
Mr. Vaibhav Singh
Patna High Court · 2024-07-04 · Civil Writ Jurisdiction Case No.8331 of 2024
Source extract brief
Source extract brief; read the complete order.
Mr. Dinesh Prasad Singh
Patna High Court · 2024-07-04 · Civil Writ Jurisdiction Case No.3182 of 2024
Source extract brief
Source extract brief; read the complete order.
Azeem Infinite Dwelling India Pvt. Ltd. v. Income Tax Officer, Ward 1(1)(1) & Anr.
Karnataka High Court · 2024-07-02 · W.P. No. 11636/2024
Procedural orders and remands
Reassessment instruments set aside and matter restored to reply stage after notices went to the former accountant’s email.
Commissioner of Income Tax (TDS), Kolkata v. Nirmal Kumar Kejriwal
Calcutta High Court · 2024-07-01 · ITA/24/2020
Procedural and interim orders
Revenue appeal dismissed for default when no one appeared to press it.
Aman Pathak
Patna High Court · 2024-07-01 · Civil Writ Jurisdiction Case No.9626 of 2024
Source extract brief
Source extract brief; read the complete order.
M/s. Unicorn Industries v. Principal Commissioner of Income Tax, Kolkata-I
Calcutta High Court · 2024-06-26 · ITA/51/2019, ITA/52/2019, ITA/53/2019, ITA/54/2019, ITA/55/2019, ITA/57/2019
Judgments and reasoned final orders
Tobacco-free pan masala manufactured in the notified Sikkim area qualified under the applicable section 80-IC route.
Vodafone Idea Limited v. Commissioner of Income Tax, (TDS), Kolkata
Calcutta High Court · 2024-06-24 · ITA/174/2018
Judgments and reasoned final orders
Prepaid distributor discount questions answered for Vodafone following Bharti Cellular.
Deputy Commissioner of Income Tax (International Taxation), Circle 1(1) v. AD2PRO Media Solutions Inc., USA
Karnataka High Court · 2024-06-24 · W.A. No. 328/2024
Judgments and reasoned final orders
Revenue writ appeal rejected because the Single Judge correctly applied the identified coordinate-Bench decision.
M/s. Mobilink v. Income Tax Officer, Ward-2(2), Asansol & Anr.
Calcutta High Court · 2024-06-21 · ITAT/74/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
Mobilink: documentary loan evidence insufficient on factual findings; no substantial question of law.
Shri Ram Print 'N' Pack v. Principal Commissioner of Income Tax-I
Himachal Pradesh High Court · 2024-06-12 · CWP 2651/2024
Procedural orders
Writ became infructuous following a subsequent Chief Commissioner proceeding.
Income Tax Department v. Kingfisher Airlines Ltd. & A.K. Ravindranath Nedungadi
Karnataka High Court · 2024-06-12 · Criminal Revision Petition No. 532/2021
Procedural orders and remands
Criminal revision dismissed as not surviving; separate pending case against the company expressly preserved.
C.M.P.11489,11478,11475,11471/2024 in T.C.A.SR.110326,110325,110327,110328/2023 - party names not stated in this source
Madras High Court · 2024-06-11 · C.M.P.11489,11478,11475,11471/2024 in T.C.A.SR.110326,110325,110327,110328/2023
Procedural orders
Delay of 233 days in re-presenting the tax appeals condoned.
Commissioner of Income Tax & Anr. v. S.M. Kamal Pasha
Karnataka High Court · 2024-06-07 · Review Petition No. 737/2022 in I.T.A.155/2017
Procedural orders and remands
Recall, delay and review requests rejected after the Court found the earlier section 153 A conclusion supported by Abhisar Buildwell.
Principal Commissioner Of Income Tax v. Ld. Interim Board Of Settlement-Vii Thru. Member/ Secy. And Anr.
Allahabad High Court · 2024-05-31 · WRIT TAX No. 149 of 2024
Interim / procedural order
Issue notice returnable at an early date; take steps within one week both ways and file service affidavit by the next listing. List 15 July 2024.
K. Sathish v. Income Tax Officer, Ward 7(2)(5), Bengaluru & Ors.
Karnataka High Court · 2024-05-27 · W.P. No. 3778/2023
Procedural orders and remands
Earlier writ petition dismissed after a fresh challenge to the subsequent assessment; contentions and further challenge expressly preserved.
Principal Commissioner Of Income Tax (Central) Lucknow v. Interim Board Of Settlement Vii Chennai Thru Member Secy. And Anr.
Allahabad High Court · 2024-05-16 · WRIT TAX No. 134 of 2024
Interim / procedural order
Issue notice through normal and Dasti modes; service affidavit within two weeks. List 4 July 2024 as fresh and exchange pleadings.
Smt. Pushpa Saini v. Union Of India Thru. Its Secy. Ministry Of Finance, Income Tax Deptt. New Delhi And 4 Others
Allahabad High Court · 2024-05-15 · WRIT TAX No. 127 of 2024
Interim / procedural order
Counter affidavit within four weeks and rejoinder within two weeks thereafter; list 9 July 2024.
Ved Prakash Agarwal , Huf Thru. Karta , Old Galla Mandi , v. Chief Commissioner Of Income Tax , Income Tax Office , Allahabad And Others
Allahabad High Court · 2024-05-14 · WRIT TAX No. 125 of 2024
Interim / procedural order
No case for interim relief was found. Counter affidavit within four weeks, rejoinder within two weeks thereafter; list 9 July 2024.
The Commercial Motors Ltd. Through Managing Director v. Commissioner Of Income Tax Ii Lko And Anr.
Allahabad High Court · 2024-05-14 · INCOME TAX APPEAL No. 44 of 2018
Procedural order
The appeal was dismissed as infructuous.
Principal Commissioner of Income Tax-4, Kolkata v. M/s. Tantia Construction Limited
Calcutta High Court · 2024-05-14 · ITA/89/2018
Judgments and reasoned final orders
Developer deduction question resolved for Tantia by following its earlier High Court judgment.
Nidhi Agrawal v. Principal Commissioner Of Income Tax-1 , Lko. And Others
Allahabad High Court · 2024-05-08 · WRIT TAX No. 122 of 2024
Interim / procedural order
Respondents to file counter affidavit within four weeks; petitioner allowed two weeks thereafter for rejoinder. List 9 July 2024.
Salik Khan
Patna High Court · 2024-05-06 · Civil Writ Jurisdiction Case No.7568 of 2024
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax, Central-III, Kolkata v. Appeline Cosmetics and Toiletries Ltd.
Calcutta High Court · 2024-05-06 · ITA/167/2011
Judgments and reasoned final orders
Share application money and repayment penalties: Revenue appeal dismissed following same-day Vamshi Chemicals decision.
Prabhat Narain Singh
Patna High Court · 2024-05-01 · Civil Writ Jurisdiction Case No.3886 of 2024
Source extract brief
Source extract brief; read the complete order.
Jai Jagdamba Scrap Suppliers Ltd. Thru. Director Ankit Mehndiratta v. Deputy Commissioner Of Income Tax/Assistant Commissioner Income Tax Lko. And Others
Allahabad High Court · 2024-05-01 · WRIT TAX No. 112 of 2024
Interim / procedural order
List next week as fresh; petitioner to file the supplementary affidavit with the Board resolution meanwhile.
Ms. Mandavii Singh v. Prin. Commissioner Of Income Tax , Lko.- 1 And Others
Allahabad High Court · 2024-04-30 · WRIT TAX No. 105 of 2024
Interim / procedural order
List next week as fresh to enable Revenue counsel to seek instructions.
Commissioner of Income Tax, Central-1, Kolkata v. M/s. MBL Infrastructure Limited
Calcutta High Court · 2024-04-30 · ITA/125/2012 with ITA/126/2012
Judgments and reasoned final orders
Concurrent factual findings upheld; both MBL appeals dismissed after consideration of Settlement Commission material.
Bishwanath Prasad
Patna High Court · 2024-04-29 · CIVIL MISCELLANEOUS JURISDICTION No.1722 of 2018
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner Of Income Tax, Lucknow v. Interim Board For Settlement Vii, Chennai, Through Member Secretary, And Another
Allahabad High Court · 2024-04-26 · WRIT TAX No. 102 of 2024
Interim / procedural order
Issue notice to respondent 2; petitioner to take steps both ways and file service affidavit. List 22 July 2024; exchange pleadings meanwhile.
District Bar Association
Patna High Court · 2024-04-23 · Civil Writ Jurisdiction Case No.9078 of 2023
Source extract brief
Source extract brief; read the complete order.
Takshila Educational Society
Patna High Court · 2024-04-22 · Civil Writ Jurisdiction Case No.6380 of 2024
Source extract brief
Source extract brief; read the complete order.
R.K. Traders
Patna High Court · 2024-04-22 · Civil Writ Jurisdiction Case No.6737 of 2024
Source extract brief
Source extract brief; read the complete order.
Navneet Kumar, Prop. Of M/s DPL Distributor
Patna High Court · 2024-04-20 · Civil Writ Jurisdiction Case No.6374 of 2024
Source extract brief
Source extract brief; read the complete order.
Narayan Kumar
Patna High Court · 2024-04-16 · Civil Writ Jurisdiction Case No.9206 of 2023
Source extract brief
Source extract brief; read the complete order.
Bihar State Minorities Financial Corporation Limited
Patna High Court · 2024-04-16 · Civil Writ Jurisdiction Case No.17003 of 2023
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax 1, Kolkata v. M/s. Garden Reach Shipbuilders and Engineers Ltd.
Calcutta High Court · 2024-04-10 · ITAT/30/2024 (IA No: GA/1/2024, GA/2/2024)
Procedural and interim orders
CSR deduction and inquiry findings sustained for AY 2013-14; delayed Revenue appeal dismissed.
Carmel Venture Pvt. Ltd. Lko. Thru. Its Authorized Signatory v. Deputy Commissioner Of Income Tax Central Circle-I Lko.
Allahabad High Court · 2024-04-08 · INCOME TAX APPEAL DEFECTIVE No. 2 of 2024
Interim / procedural order
Objections were permitted within two weeks; failing filing, the Court would proceed to necessary orders. List in the week commencing 29 April 2024 as fresh.
Carmel Venture Pvt. Ltd. Lko. Thru. Auth. Signatory v. Deputy Commissioner Income Tax Central Circle-I , Lko.
Allahabad High Court · 2024-04-08 · INCOME TAX APPEAL DEFECTIVE No. 3 of 2024
Interim / procedural order
File objections within two weeks; otherwise the Court would proceed to necessary orders. List as fresh in the week commencing 29 April 2024.
Golden Gaming International Pvt. Ltd. Lko. Thru. Its Director Pankaj Lalmani Yadav v. Income Tax Officer Lko. And Others
Allahabad High Court · 2024-04-05 · WRIT TAX No. 73 of 2024
Interim / procedural order
List as fresh on 9 April 2024; Revenue counsel was to obtain instructions about the missing digital signature and be shown in the cause list.
Kamal Mookerjee & Co. (Shipping) Pvt. Ltd. v. Commissioner of Income Tax, Cal-III, Kolkata
Calcutta High Court · 2024-04-03 · ITA 72/2012 and ITA 73/2012
Judgments and reasoned final orders
Dock-worker wages routed through the statutory Board did not constitute payment under a labour-supply contract.
M/s Aglowmed Limited
Patna High Court · 2024-04-01 · Civil Writ Jurisdiction Case No.4004 of 2022
Source extract brief
Source extract brief; read the complete order.
Emec Pvt. Ltd. v. Commissioner of Income Tax-III, Kolkata
Calcutta High Court · 2024-04-01 · ITA 52/2012
Judgments and reasoned final orders
Interest waiver: section 41(1) required an allowance or deduction in assessment, not merely a debit in accounts.
Commissioner of Income Tax (International Taxation) & Anr. v. Mphasis Ltd.
Karnataka High Court · 2024-04-01 · I.T.A. No. 444/2022
Judgments and reasoned final orders
Non-resident withholding default: Revenue’s challenge to section 201 limitation rejected by following Bharti Airtel.
Hemant Popli v. Principal Commissioner of Income Tax
Himachal Pradesh High Court · 2024-03-28 · ITA 11/2017
Procedural orders
Taxpayer’s appeal dismissed as withdrawn at counsel’s request.
SIS Prosegur Holding Pvt. Ltd.
Patna High Court · 2024-03-22 · Civil Writ Jurisdiction Case No.17472 of 2023
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax (International Taxation) & Anr. v. A1 Telekom Austria Aktiengesellschaft
Karnataka High Court · 2024-03-18 · I.T.A. No. 13/2024
Judgments and reasoned final orders
Revenue royalty challenge to non-resident telecom interconnect and capacity-transfer payments rejected by following the coordinate Bench.
Principal Commissioner of Income Tax, Central Kolkata 2 v. M/s. Inland World Logistics Pvt. Ltd.
Calcutta High Court · 2024-03-15 · ITAT/66/2024 (IA No: GA/1/2024, GA/2/2024)
Procedural and interim orders
Revenue’s 1,679-day delay not condoned; Court also found the search-assessment issue covered against Revenue.
Principal Commissioner of Income Tax, Shillong v. Dhar Construction Company
Meghalaya High Court · 2024-03-14 · MC(ITA) No. 1 of 2024
Procedural order
187-day delay application: reasons found unacceptable; Court required Rs 10,000 costs to Shillong Bar Association within two weeks of receipt of order and receipt production before Registry diarization if otherwise in order.
Gopal Jadwani v. Principal Commissioner of Income Tax (Central) & Anr.
Karnataka High Court · 2024-02-27 · W.P. No. 29104/2023
Procedural orders and remands
Writ withdrawn with liberty to pursue statutory appeal within four weeks; revision objections not decided on merits.
Principal Commissioner of Income Tax 2, Kolkata v. M/s. Andrew Yule and Co. Ltd.
Calcutta High Court · 2024-02-23 · ITAT/37/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
Andrew Yule AY 2007–08: Revenue failed to distinguish recurring issues already settled in other years.
Santosh Kumar Jha
Patna High Court · 2024-02-16 · Miscellaneous Appeal No.507 of 2015
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax 2, Kolkata v. Bandhan Bank Ltd.
Calcutta High Court · 2024-02-07 · ITAT/286/2023 (IA No: GA/1/2023, GA/2/2023)
Judgments and reasoned final orders
ESOP cost deduction sustained following PVP Ventures, Lemon Tree Hotels and Biocon.
Ashok Vardhan Kothari v. Commissioner of Income Tax, Central-II, Kolkata
Calcutta High Court · 2024-02-06 · ITA/648/2004
Judgments and reasoned final orders
Cash addition and block assessment failed: supporting books ignored and mandatory section 158BD satisfaction absent.
Principal Commissioner of Income Tax, Shillong v. M/s S.S. Netcom Private Limited
Meghalaya High Court · 2024-02-05 · MC(ITA) No. 1 of 2023
Procedural order
821-day delay condoned on sufficient cause; miscellaneous application disposed, Registry to diarize appeal for consideration.
Principal Commissioner of Income Tax & Anr. v. Karnataka Emta Coal Mines Ltd.
Karnataka High Court · 2024-02-05 · I.T.A. No. 341/2023
Procedural orders and remands
Revenue appeal rejected for non-compliance with office objections after a conditional two-week direction.
Karavali Credit Co-operative Society Ltd. v. Commissioner of Income Tax (Appeals), NFAC & Ors.
Karnataka High Court · 2024-02-05 · W.P. No. 19030/2022
Procedural orders and remands
Penalty order and demand quashed on agreed Kodavoor coverage, with lawful further action reserved after the pending appeal.
Jeevraj Patel v. Assistant Commissioner of Income Tax, Central Circle 3(2), Hyderabad & Ors.
Telangana High Court · 2024-01-30 · W.P. No. 10559/2023
Procedural orders and remands
Writ rejected in favour of statutory appeal, with exclusion of time spent before the High Court.
Patliputra Builders Ltd.
Patna High Court · 2024-01-24 · Civil Writ Jurisdiction Case No.14131 of 2021
Source extract brief
Source extract brief; read the complete order.
Bihar State Hydroelectric Power Corporation Ltd.
Patna High Court · 2024-01-24 · Civil Writ Jurisdiction Case No.15002 of 2022
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax (International Taxation) & Anr. v. Ibiden Singapore Pte Ltd., India Branch
Karnataka High Court · 2024-01-23 · ITA 441/2023 connected with ITA 437/2023
Judgments and reasoned final orders
Reassessment without section 143(2) notice: Revenue appeals dismissed following C. Ramaiah Reddy.
Deputy Commissioner of Income Tax & Ors. v. Sunil Kumar Sharma; connected appeal against Kandaswamy Rajendra
Karnataka High Court · 2024-01-22 · W.A. 830, 831, 832, 833 and 834/2022
Judgments and reasoned final orders
Section 153C jurisdiction, corroboration and transfer safeguards: Revenue appeals rejected; fresh-consideration directions preserved
Commissioner of Income Tax, Central-I, Kolkata v. M/s. Nilhat Promoters and Fiscal Private Limited
Calcutta High Court · 2024-01-22 · ITA/90/2012
Judgments and reasoned final orders
Revenue’s perversity challenge rejected following Ankita Finvest and examination of the Tribunal order.
Principal Commissioner of Income Tax 9, Kolkata v. Sugam Park
Calcutta High Court · 2024-01-19 · ITAT/1/2024 (IA No: GA/1/2024)
Judgments and reasoned final orders
ADDA contractual payment remained deductible despite the agreement describing it as a penalty.
Premium Agro Exports Ltd. v. Income Tax Officer, Ward 5(2) & Ors.
Calcutta High Court · 2024-01-17 · ITA/69/2011 (IA No: GA/1/2010, GA/2/2010)
Judgments and reasoned final orders
Premium Agro appeal dismissed following conceded coverage by Checkmate Services.
Ram Chandra Singh
Patna High Court · 2024-01-10 · Miscellaneous Appeal No.773 of 2014
Source extract brief
Source extract brief; read the complete order.
Sumitra Foundation through its President Yashpal Singh Tomar v. Principal Commissioner of Income Tax (Exemption), Bhopal & Anr.
Madhya Pradesh High Court · 2024-01-09 · W.P. No. 288/2024
Procedural orders and remands
Withdrawal permitted with express liberty to approach the appropriate forum.
C.M.P.20592/2023 in T.C.A.SR.106072/2022 - party names not stated in this source
Madras High Court · 2024-01-09 · C.M.P.20592/2023 in T.C.A.SR.106072/2022
Procedural orders
Delay was condoned subject to Rs.2,000 costs to the Tamil Nadu Mediation and Conciliation Centre within two weeks of receipt; the petition stood ordered upon production of the receipt.
M.B. Ganapathy v. Income Tax Officer, Ward 1, Madikeri
Karnataka High Court · 2023-12-21 · Review Petition No. 138/2022
Procedural orders and remands
Review rejected because no error apparent was shown; review cannot substitute for an appeal.
Adarsh Developers v. Deputy Commissioner of Income Tax, Central Circle 2(1), Bengaluru and National Faceless Assessment Centre
Karnataka High Court · 2023-12-13 · Writ Petition No.1109/2023 (T-IT)
Judgments and reasoned final orders
Prescribed authority’s scrutiny notice valid for Central Charge case; belated jurisdiction challenge fails.
Abdullah Khan v. Income Tax Officer And Another
Allahabad High Court · 2023-12-13 · WRIT - C No. 38583 of 2023
Procedural order
The writ petition was dismissed as infructuous.
Kailash Nath Dwivedi v. Income Tax Officer And 2 Others
Allahabad High Court · 2023-12-02 · WRIT TAX No. 1253 of 2023
Procedural order
The writ was dismissed as withdrawn with liberty to pursue the appeal.
Kailas Nath Dwivedi v. Income Tax Officer Ward - 3(2) And 2 Others
Allahabad High Court · 2023-12-02 · WRIT TAX No. 1167 of 2023
Procedural order
The writ was dismissed as withdrawn with liberty to pursue the appeal.
Syed Jamauluddin Ali
Patna High Court · 2023-11-28 · Miscellaneous Jurisdiction Case No.1698 of 2021
Source extract brief
Source extract brief; read the complete order.
Narayanaswamy Perumanna v. Income Tax Officer, Ward 1(2)(1), Bengaluru & Ors.
Karnataka High Court · 2023-11-16 · W.P. No. 9725/2023
Procedural orders and remands
Writ petition disposed as abated after counsel reported the petitioner’s death.
Shriram Chits Private Limited / Shriram Chits (India) Private Limited v. Income Tax authorities
Telangana High Court · 2023-11-07 · I.T.T.A. Nos. 41 and 311/2012, 455/2014, 134, 135, 136 and 412/2015, 564/2011 and 5/2022
Mutuality and chit-fund income
Chit-fund mutuality claim rejected by applying binding High Court decisions; question of law answered for Revenue.
Conquest Business Services Private Limited v. Office Of The Assistant Commissioner Of Income Tax
Allahabad High Court · 2023-11-01 · WRIT TAX No. 1051 of 2023
Procedural order
The writ petition was dismissed as withdrawn with liberty to file a duly constituted fresh petition.
Shiva Educational Society v. Principal Commissioner of Income Tax-II, Chandigarh
Himachal Pradesh High Court · 2023-10-31 · ITA 2/2023
Procedural and interlocutory orders
Rectification application remanded after filing-date error
Pr. Commissioner of Income Tax-1, Chandigarh v. Rajinder Chauhan
Himachal Pradesh High Court · 2023-10-31 · ITA 3/2023
Procedural and interlocutory orders
Withdrawal following ignored reply and low tax effect
Union Of India Thru Commissioner Of Income Tax v. M/S. S.P. And Company
Allahabad High Court · 2023-10-26 · CRIMINAL REVISION DEFECTIVE No. 365 of 2001
Procedural order
The delay-condonation application was dismissed for non-prosecution and the matter consigned to records.
C.M.P.23372/2023 in T.C.A.SR.110164/2023 - party names not stated in this source
Madras High Court · 2023-10-20 · C.M.P.23372/2023 in T.C.A.SR.110164/2023
Procedural orders
Cause title accepted with the jurisdictional Assessing Officer included as first respondent.
Commissioner of Income Tax (Exemptions) v. Hyderabad Cricket Association
Telangana High Court · 2023-10-12 · I.T.T.A. 52/2022
Income-tax appeals
Revenue challenge to Tribunal remand rejected as factual and raising no substantial question of law.
Magadh Stock Exchange Association
Patna High Court · 2023-10-11 · Civil Writ Jurisdiction Case No.12043 of 2011
Source extract brief
Source extract brief; read the complete order.
Dipawali Vimal
Patna High Court · 2023-10-06 · Civil Writ Jurisdiction Case No.7573 of 2023
Source extract brief
Source extract brief; read the complete order.
Vishnu Kant Gupta
Patna High Court · 2023-10-05 · Miscellaneous Appeal No.387 of 2017
Source extract brief
Source extract brief; read the complete order.
Satyendra Kumar @ Satyendra Kumar Singh
Patna High Court · 2023-10-05 · Miscellaneous Appeal No.222 of 2011
Source extract brief
Source extract brief; read the complete order.
Lakhendra Kumar Raushan @ Lakhendra Kumar Roushan
Patna High Court · 2023-10-05 · Civil Writ Jurisdiction Case No.8526 of 2023
Source extract brief
Source extract brief; read the complete order.
Director/Commissioner of Income Tax (International Taxation) v. Louis Berger International Inc.
Telangana High Court · 2023-09-27 · I.T.T.A. 387/2016, 47/2019 and 107–111/2022
Reimbursement and technical-service fees
NHAI reimbursements of expert-team expenses held outside technical-service fees on concurrent factual findings.
Pr. Commissioner of Income Tax (Central)-2 v. Heaven Suppliers Pvt. Ltd.
Delhi High Court · 2023-09-25 · ITA 552/2023 with ITA 553/2023 (CM Nos. 49728-30/2023)
Judgments and reasoned final orders
Section 68 additions following a section 153C notice: concurrent genuineness findings and linked search decision leave no substantial question of law.
Pr. Commissioner of Income Tax-7, Delhi v. M/s. Punjab and Sind Bank
Delhi High Court · 2023-09-21 · ITA 541/2023 (CM No. 49014/2023)
Judgments and reasoned final orders
Bank’s securities, pension and section 14A issues followed earlier decisions, subject to the stated pending-SLP condition.
Yadvendra Singh v. Principal Commissioner of Income Tax-I, Jabalpur & Ors.
Madhya Pradesh High Court · 2023-09-20 · W.P. No. 21317/2023
Procedural orders and remands
Asset and cash release rendered writ infructuous; liberty to return if the cause remained unredressed.
Union of India through Income Tax Commissioner v. Sahara India Mutual Benefit Co. Ltd. and others
Allahabad High Court · 2023-09-20 · Application U/S 482 No. 94 of 2013
Procedural order
The application was dismissed as infructuous and any interim order stood vacated. The applicant could apply for recall within eight weeks if the cause of action still survived. The office was directed to communicate the order to the trial court forthwith.
Union of India through Income Tax Commissioner v. Sahara India Ltd. and others
Allahabad High Court · 2023-09-20 · Application U/S 482 No. 91 of 2013
Procedural order
The application was dismissed as infructuous and any interim order stood vacated. The applicant could apply for recall within eight weeks if the cause of action still survived. The office was directed to communicate the order to the trial court forthwith.
Union of India through Income Tax Commissioner v. Sahara India Firm and others
Allahabad High Court · 2023-09-20 · Application U/S 482 No. 92 of 2013
Procedural order
The application was dismissed as infructuous and any interim order stood vacated. The applicant could apply for recall within eight weeks if the cause of action still survived. The office was directed to communicate the order to the trial court forthwith.
Union of India through Income Tax Commissioner v. Sahara India Firm and others
Allahabad High Court · 2023-09-20 · Application U/S 482 No. 93 of 2013
Procedural order
The application was dismissed as infructuous and any interim order stood vacated. The applicant could apply for recall within eight weeks if the cause of action still survived. The office was directed to communicate the order to the trial court forthwith.
Ramesh Singh v. Principal Commissioner of Income Tax-I, Jabalpur & Ors.
Madhya Pradesh High Court · 2023-09-20 · W.P. No. 21318/2023
Procedural orders and remands
Asset and cash release rendered writ infructuous; liberty to return if the cause remained unredressed.
Parveen Azad And Another v. Income Tax Appellate Tribunal , Allahabad And Others
Allahabad High Court · 2023-09-20 · SPECIAL APPEAL No. 427 of 2023
Procedural order
The special appeal was dismissed as withdrawn with liberty to invoke appropriate proceedings and seek review.
M/s Singh Roadlines v. Principal Commissioner of Income Tax-I, Jabalpur & Ors.
Madhya Pradesh High Court · 2023-09-20 · W.P. No. 21344/2023
Procedural orders and remands
Asset and cash release rendered writ infructuous; liberty to return if the cause remained unredressed.
M/s Railsys Engineers Private Limited v. Principal Commissioner of Income Tax-I, Jabalpur & Ors.
Madhya Pradesh High Court · 2023-09-20 · W.P. No. 21322/2023
Procedural orders and remands
Asset and cash release rendered writ infructuous; liberty to return if the cause remained unredressed.
Late Sushiel Kumar Agarwal v. Assistant Commissioner of Income Tax and another
Allahabad High Court · 2023-09-20 · Writ Tax No. 1442 of 2022
Procedural order
The writ petition was dismissed as having become infructuous.
Arjun Das Panjwani v. Principal Commissioner of Income Tax-I, Jabalpur & Ors.
Madhya Pradesh High Court · 2023-09-20 · W.P. No. 21316/2023
Procedural orders and remands
Asset and cash release rendered writ infructuous; liberty to return if the cause remained unredressed.
Pr. Commissioner of Income Tax-7 v. Optimal Media Solutions Ltd. (Times Internet Ltd.)
Delhi High Court · 2023-09-19 · ITA 538/2023 (CM Appls. 48336-38/2023)
Judgments and reasoned final orders
Advertising-agency retention was trade discount on the found relationship; section 14A computation was restricted to relevant investments.
Uma Chauhan, proprietor of Heena Knitwears v. Commissioner of Income Tax
Himachal Pradesh High Court · 2023-09-15 · ITA 1 and 2/2012
Procedural and interlocutory orders
Consequential cancellation of penalties
Chandan Health Care Ltd., Lucknow and others v. Union of India through Sangita Sinha, Income Tax, Lucknow
Allahabad High Court · 2023-09-15 · Application U/S 482 No. 4334 of 2013
Procedural order
The application was dismissed for want of prosecution. Any interim order stood discharged.
Hotel Raj Laxmi
Patna High Court · 2023-09-13 · Civil Writ Jurisdiction Case No.16168 of 2021
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax-12, New Delhi v. MS L and T SUCG JV CC27
Delhi High Court · 2023-09-12 · ITA 518/2023 (CM APPL. 46720/2023)
Judgments and reasoned final orders
Reasonable cause sustained deletion of transfer-pricing documentation penalty in a disputed associated-enterprise relationship.
Kaushal Kishor Bishwambhar Mishra @ Kaushal Kishore Mishra
Patna High Court · 2023-09-06 · Civil Writ Jurisdiction Case No.4303 of 2023
Source extract brief
Source extract brief; read the complete order.
Bihar Police Building Construction Corporation Pvt. Ltd.
Patna High Court · 2023-09-05 · Civil Writ Jurisdiction Case No.17037 of 2022
Source extract brief
Source extract brief; read the complete order.
UOP India Private Limited v. Principal Commissioner of Income Tax-9
Delhi High Court · 2023-09-01 · ITA 497/2023
Procedural and interim orders
Tribunal must decide its statutory power before reconsidering exclusion of the accepted transfer-pricing comparable.
Pr. Commissioner of Income Tax, Shimla v. Milestone Gears (P) Ltd.
Himachal Pradesh High Court · 2023-08-31 · ITA 25/2019
Procedural and interlocutory orders
Low-tax-effect withdrawal
Vimlendu Vimal
Patna High Court · 2023-08-30 · Civil Writ Jurisdiction Case No.7517 of 2023
Source extract brief
Source extract brief; read the complete order.
Myadam Kishan Rao Charitable Trust v. Commissioner of Income Tax (Exemptions)
Telangana High Court · 2023-08-30 · W.P. 24005/2023
Alternative statutory remedy
Section 12AB(4) challenge rejected in favour of statutory appeal after prima facie finding of adequate opportunity.
Mukesh Kumar Gupta
Patna High Court · 2023-08-30 · Civil Writ Jurisdiction Case No.7593 of 2022
Source extract brief
Source extract brief; read the complete order.
Bharamappa Basappa Yerimani, Risingsun Agencies & Hubli Cigarette Entre v. Additional Commissioner of Income Tax, NFAC & Ors.
Karnataka High Court · 2023-08-30 · C.C.C. No. 100155/2022
Procedural orders and remands
Contempt proceeding closed with protection against coercive steps until disposal of three pending writ petitions.
Parveen Azad and another v. Income Tax Appellate Tribunal, Bench B, Allahabad and another
Allahabad High Court · 2023-08-25 · Special Appeal No. 418 of 2023
Procedural order
The special appeal was dismissed as withdrawn with liberty to file afresh in proper form with all documents.
Commissioner of Income Tax (Exemptions), Chandigarh v. Tibetan Children’s Village, Dal Lake
Himachal Pradesh High Court · 2023-08-22 · ITAs 28, 29, 30, 31 and 32/2019; ITA 1/2020
Judgments and reasoned final orders
Charitable funds: change-of-opinion reassessment and unchallenged utilisation findings
Shrikar Hotels Pvt. Ltd. through Director v. Director General of Income Tax Exemption and others
Allahabad High Court · 2023-08-18 · Writ Tax No. 31213 of 2017
Procedural order
The writ petition was dismissed for want of prosecution.
Alkem Laboratories Limited
Patna High Court · 2023-08-18 · Civil Writ Jurisdiction Case No.20009 of 2021
Source extract brief
Source extract brief; read the complete order.
M.L. Chains v. Principal Commissioner of Income Tax-1 and another
Allahabad High Court · 2023-08-16 · Writ Tax No. 638 of 2022
Substantive judgment
The revision order dated 31 March 2022 was quashed and the writ allowed. Costs of Rs. 10,000 were to be deposited by the concerned respondent with the Allahabad High Court Legal Services Committee within one month. Respondents could recover the costs from the erring officer. The matter was to be listed in chambers after three months, by which time a compliance affidavit was to be filed.
Ahmad Ali through Proprietor Ahmad Ali v. Union of India through Secretary, Ministry of Finance (Income Tax Department), New Delhi and others
Allahabad High Court · 2023-08-11 · Writ Tax No. 168 of 2023
Procedural order
The petition was permitted to be withdrawn with liberty to file a fresh petition and was consigned to the record.
Assistant Excise and Taxation Commissioner and others v. Income Tax Officer (TDS) and others
Himachal Pradesh High Court · 2023-08-10 · ITAs 56–61/2009, 36 and 44/2010, 3 and 14/2011
Procedural and interlocutory orders
Toll-lease TCS: verify lessees’ tax payments before recovery; interest survives
State Bank of India Raj Bhawan Branch
Patna High Court · 2023-08-08 · Miscellaneous Appeal No.451 of 2015
Source extract brief
Source extract brief; read the complete order.
Pr. Commissioner of Income Tax (Central)-2 v. Nagar Dairy Pvt. Ltd.
Delhi High Court · 2023-08-02 · ITA 419/2023 (CM No. 39035-36/2023)
Judgments and reasoned final orders
Completed assessment could not be disturbed using seized vouchers relating to other assessment years.
M/s Aglowmed Limited
Patna High Court · 2023-08-02 · Civil Writ Jurisdiction Case No.3774 of 2023
Source extract brief
Source extract brief; read the complete order.
M/S Messina Beej Private Limited, A company incorporated under Indian Companies Act, 1956
Patna High Court · 2023-08-01 · Civil Writ Jurisdiction Case No.14645 of 2021
Source extract brief
Source extract brief; read the complete order.
Amit Kumar alias Amit Sarraf
Patna High Court · 2023-07-28 · Civil Writ Jurisdiction Case No.1965 of 2021
Source extract brief
Source extract brief; read the complete order.
Sri Surya Constructions v. Income Tax Officer, Suryapet
Telangana High Court · 2023-07-27 · I.T.T.A. 11/2023
Income-tax appeals
Taxpayer appeal rejected because all grounds raised factual questions and no substantial question of law.
Bihar Police Building Construction Corporation Pvt. Ltd
Patna High Court · 2023-07-25 · Civil Writ Jurisdiction Case No.1198 of 2023
Source extract brief
Source extract brief; read the complete order.
Pr. Commissioner of Income Tax-1 v. M/s. Ansal Properties and Infrastructure Limited
Delhi High Court · 2023-07-24 · ITA 393/2023 (CM Appl. 37018/2023)
Judgments and reasoned final orders
Penalty deletion sustained because the charge was unclear and the annual-letting-value position was debatable when taken.
Prem Piyara Suri v. Union of India through Income Tax Officer and another
Allahabad High Court · 2023-07-20 · Application U/S 482 No. 8859 of 2003
Procedural order
The petition was dismissed as infructuous.
New India Assurance Company Ltd.
Patna High Court · 2023-07-14 · Civil Writ Jurisdiction Case No.12429 of 2019
Source extract brief
Source extract brief; read the complete order.
Vipul Agarwal v. Assistant Commissioner of Income Tax and another
Allahabad High Court · 2023-07-13 · Writ Tax No. 1362 of 2022
Procedural order
The writ petition was dismissed as having become infructuous.
Primary Agricultural Credit Co-operative Society Ltd. (Vyavasaya Seva Sahakari Sangha Ltd.), Gonibeedu v. Income Tax Officer, Ward 1, Chikkamagaluru
Karnataka High Court · 2023-07-12 · W.P. No. 9517/2023
Procedural orders and remands
Reopening decision remitted to consider return filed under new PAN and surrender of the old PAN.
Hindoostan Mills Limited v. Deputy Commissioner of Income Tax 2(1)(1), Mumbai & Ors.
Bombay High Court · 2023-06-27 · WP 1410/2022
Judgments and reasoned final orders
Audit disagreement with an examined amalgamation-loss issue does not establish valid reopening.
Punam Sharma v. Principal Commissioner of Income Tax and others
Himachal Pradesh High Court · 2023-06-22 · CWP 2608/2022
Procedural and interlocutory orders
Former assessing officer lacked power after case transfer
Ashok Kumar Sharma v. Principal Commissioner of Income Tax and others
Himachal Pradesh High Court · 2023-06-22 · CWP 2609/2022
Procedural and interlocutory orders
Reopening notice issued after jurisdiction transfer quashed
Anju Singh
Patna High Court · 2023-06-21 · Civil Writ Jurisdiction Case No.14188 of 2022
Source extract brief
Source extract brief; read the complete order.
M.K. Auto Clutch Co. v. Principal Commissioner of Income Tax-I and another
Himachal Pradesh High Court · 2023-06-14 · CWP 2088/2023
Procedural and interlocutory orders
Unconsidered timely reply invalidated reopening order
Veerendra Kumar Pathak v. Income Tax Officer, Ward-I, Katni & Ors.
Madhya Pradesh High Court · 2023-06-12 · W.P. No. 5596/2023
Procedural orders and remands
Writ withdrawn at counsel’s request; pending applications disposed of.
Rakesh Kumar Tripathi v. Principal Chief Commissioner of Income Tax, Lucknow
Allahabad High Court · 2023-05-26 · Writ-C No. 4350 of 2023
Procedural order
The writ petition was dismissed as withdrawn.
Principal Commissioner of Income Tax Delhi-4 v. Nestle India Ltd.
Delhi High Court · 2023-05-17 · ITA 281/2023 (CM APPL. 25640/2023)
Judgments and reasoned final orders
Nestle’s licence-fee, section 14A and device-depreciation relief sustained for AY 2013-14.
Pankaj Kumar
Patna High Court · 2023-05-12 · Civil Writ Jurisdiction Case No.20926 of 2019
Source extract brief
Source extract brief; read the complete order.
Bright Educational And Welfare Society
Patna High Court · 2023-05-04 · Civil Writ Jurisdiction Case No.2292 of 2023
Source extract brief
Source extract brief; read the complete order.
Vinay Agrawal v. Principal Commissioner of Income Tax, Gwalior & Anr.
Madhya Pradesh High Court · 2023-04-18 · W.P. No. 6107/2023
Procedural orders and remands
Withdrawal allowed with liberty to raise factual and legal contentions before the competent authority.
Naresh Kumar Agrawal
Patna High Court · 2023-04-17 · Civil Writ Jurisdiction Case No.7074 of 2022
Source extract brief
Source extract brief; read the complete order.
Shankar Motors Private Limited
Patna High Court · 2023-04-13 · Civil Writ Jurisdiction Case No.17590 of 2022
Source extract brief
Source extract brief; read the complete order.
Hindustan Media Ventures Limited a Company incorporated under the Companies Act, 1956
Patna High Court · 2023-04-13 · Civil Writ Jurisdiction Case No.15620 of 2022
Source extract brief
Source extract brief; read the complete order.
The Pr. Commissioner of Income Tax-6 v. Modipon Ltd.
Delhi High Court · 2023-04-06 · ITA 196/2023 (CM Appl. 16017/2023)
Judgments and reasoned final orders
Section 220(2): first demand notice in September 2014 cannot support interest back to May 1990.
M/s DBS Constructions Private Limited
Patna High Court · 2023-04-06 · Civil Writ Jurisdiction Case No.13808 of 2022
Source extract brief
Source extract brief; read the complete order.
Browntape Technologies Private Limited v. Assistant Commissioner of Income Tax, Circle 1(1), Panaji & Ors.
Bombay High Court · 2023-04-05 · WP 627/2022
Procedural and interim orders
Reassessment order and consequential notice set aside for ignoring acknowledged objections; fresh lawful consideration permitted.
Rakesh Kumar Bhandari v. Assistant Commissioner of Income Tax-4(1), Indore & Anr.
Madhya Pradesh High Court · 2023-04-03 · M.C.C. No. 525/2023
Procedural orders and remands
Miscellaneous civil application dismissed as infructuous on the applicant’s request.
Moti Lal Mishra v. Income Tax Officer and another
Allahabad High Court · 2023-04-03 · Writ Tax No. 116 of 2023
Procedural order
The amendment application was allowed. The petition was dismissed as withdrawn with liberty to pursue the appropriate alternative remedy.
Anurag Agrawal v. Income Tax Officer-5(1), Indore & Anr.
Madhya Pradesh High Court · 2023-04-03 · W.P. No. 11030/2022
Procedural orders and remands
Writ dismissed as infructuous after counsel reported that the grievance had been redressed.
Principal Commissioner of Income Tax & Anr. v. Smt. G. Lakshmi Aruna
Karnataka High Court · 2023-03-31 · I.T.A. No. 705/2018
Judgments and reasoned final orders
Section 153C satisfaction and reckoning of six assessment years
Principal Commissioner of Income Tax & Anr. v. Shri Gali Janardhana Reddy
Karnataka High Court · 2023-03-31 · I.T.A. No. 704/2018
Judgments and reasoned final orders
Section 153C: receipt-based six-year period and absence of searched-person satisfaction defeat Revenue appeal.
Pr. Commissioner of Income Tax-1 v. M/s. Ansal Properties and Infrastructure Limited
Delhi High Court · 2023-03-29 · ITA 194/2023 (CM APPL. 15570-71/2023)
Judgments and reasoned final orders
Section 47(iv): surplus on transfer of capital work-in-progress to wholly owned Indian subsidiary remains outside capital-gains charge despite inclusion in return.
Pr. Commissioner of Income Tax (Central)-2 v. KKM Management Centre Pvt. Ltd.
Delhi High Court · 2023-03-29 · ITA 193/2023 (CM Appl. 15569/2023)
Judgments and reasoned final orders
Secondment costs: documented services, taxed professional fees and consistent prior treatment sustain deletion of 50% disallowance.
Alkem Laboratories Limited
Patna High Court · 2023-03-28 · Civil Writ Jurisdiction Case No.8343 of 2022
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax-II, Lucknow v. U.P. Power Corporation Ltd.
Allahabad High Court · 2023-03-27 · Income Tax Appeal No. 20 of 2016
Procedural order
The appeal was dismissed as infructuous.
Patna Metro Rail Corporation Ltd., a limited company incorporated under the Companies Act, 2013
Patna High Court · 2023-03-27 · Civil Writ Jurisdiction Case No.16842 of 2022
Source extract brief
Source extract brief; read the complete order.
The Pr. Commissioner of Income Tax-6 v. National Textiles Corporation Ltd.
Delhi High Court · 2023-03-22 · ITA 962/2018
Judgments and reasoned final orders
Section 271(1)(c): corrected foreign-exchange capitalisation error did not warrant penalty on the recorded facts.
Commissioner of Income Tax (TDS) and another v. State Bank of India, LCPC Branch, Sector 62, Noida
Allahabad High Court · 2023-03-22 · Income Tax Appeal Defective No. 15 of 2023
Procedural order
Exemption Application No. 1 of 2023 was allowed, exempting filing of the certified copy. The appeal was dismissed.
Bharat Pumps and Compressors Limited v. Deputy Commissioner of Income Tax
Allahabad High Court · 2023-03-22 · Income Tax Appeal No. 13 of 2022
Procedural order
The appeal was dismissed as withdrawn.
Commissioner of Income Tax (TDS) and another v. State Bank of India
Allahabad High Court · 2023-03-20 · Income Tax Appeal Defective No. 13 of 2023
Procedural order
Exemption Application No. 1 of 2023 was allowed, exempting filing of the certified copy. The appeal was dismissed.
Commissioner of Income Tax (TDS) and another v. State Bank of India
Allahabad High Court · 2023-03-20 · Income Tax Appeal No. 11 of 2023
Procedural order
The appeal was dismissed.
Principal Commissioner of Income Tax (Central) & Anr. v. Obulapuram Mining Company Pvt. Ltd.
Karnataka High Court · 2023-03-17 · I.T.A. No. 100012/2017
Judgments and reasoned final orders
Revenue appeal rejected: associated-enterprise conditions and evidentiary basis for mining-expense disallowances not established.
Pr. Commissioner of Income Tax-7, Delhi v. Springer India Pvt. Ltd.
Delhi High Court · 2023-03-15 · ITA 451/2022
Judgments and reasoned final orders
Transfer pricing for AY 2012-13: later APA methodology may guide benchmarking subject to TPO verification of matching functions, assets and risks.
Chandrabhan Yadav v. Principal Chief Commissioner of Income Tax and others
Allahabad High Court · 2023-03-13 · Writ Tax No. 249 of 2023
Procedural order
The writ was dismissed as withdrawn with liberty to pursue the statutory objection remedy, subject to filing the objection within one week and no more.
Pr. Commissioner of Income Tax-7 v. M/s. RHC Holdings Private Limited
Delhi High Court · 2023-02-23 · ITA 108/2023 (CM APPL. 8819/2023)
Judgments and reasoned final orders
AY 2006-07 section 14A computation: accepted consistent method and Rule 8D’s prospective application defeat Revenue appeal.
Pr. Commissioner of Income Tax-7 v. M/s. Sterling Agro Industries Ltd.
Delhi High Court · 2023-02-20 · ITA 105/2023 (CM Appl. 8120-21/2023)
Judgments and reasoned final orders
Section 80-IA(5): already-absorbed losses before the initial year cannot be notionally restored to reduce eligible profits.
Pr. Commissioner of Income Tax (Central)-2 v. M/s. S.G. Portfolio Pvt. Ltd.
Delhi High Court · 2023-02-20 · ITA 107/2023 (CM APPL. 8189/2023)
Judgments and reasoned final orders
Reassessment after annulled section 153C assessment: repeated material, mechanical sanction and omitted section 143(2) notice leave annulment intact.
Geeta P. Kamat v. Principal Commissioner of Income Tax-10 & Ors.
Bombay High Court · 2023-02-20 · WP 3159/2019; IA 752/2019
Judgments and reasoned final orders
Director’s evidence of limited control defeats personal recovery where no culpable act is linked to non-recovery.
Punia Capital Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle 13(2)(2), Mumbai & Ors.
Bombay High Court · 2023-02-15 · WP 1091/2022
Judgments and reasoned final orders
Mechanical reopening reasons and failure to identify deficient disclosure invalidate reassessment.
D.K. Realty India Private Limited v. Assistant Commissioner of Income Tax, Circle 1(3)(1), Mumbai & Ors.
Bombay High Court · 2023-02-15 · WP 2102/2022
Judgments and reasoned final orders
Reopening after specific scrutiny of the same deposits quashed as change of opinion.
Usha Gupta v. Income Tax Officer, Ward 11(1) & Anr.
Delhi High Court · 2023-02-14 · W.P.(C) 12278/2022
Judgments and reasoned final orders
2021 reassessment transition: notice bearing 30 June date but evidenced only by 16 July email set aside as time-barred.
Pawan Kumar Gupta v. Income Tax Officer, Ward 11(1) & Anr.
Delhi High Court · 2023-02-14 · W.P.(C) 12757/2022
Judgments and reasoned final orders
2021 reassessment transition: notice bearing 30 June date but evidenced only by 16 July email set aside as time-barred.
Devkant Synthetics India Pvt. Ltd. v. National Faceless Assessment Centre & Ors.
Bombay High Court · 2023-02-10 · WP 2854/2022
Judgments and reasoned final orders
Reassessment based on transactions already disclosed in scrutiny quashed for lack of jurisdiction.
Commissioner of Income Tax (TDS) and another v. Bajaj Infrastructure Development Company Limited
Allahabad High Court · 2023-02-07 · Income Tax Appeal No. 110 of 2018
Procedural order
The appeal was dismissed as withdrawn, leaving the questions of law raised in it open.
Commissioner of Income Tax (TDS) and another v. Bajaj Infrastructure Development Company Limited
Allahabad High Court · 2023-02-07 · Income Tax Appeal No. 112 of 2018
Procedural order
The appeal was dismissed as withdrawn, leaving the questions of law raised in it open.
Commissioner of Income Tax (TDS) and another v. Bajaj Energy Private Limited
Allahabad High Court · 2023-02-07 · Income Tax Appeal No. 108 of 2018
Procedural order
The appeal was dismissed as withdrawn, leaving the questions of law raised in it open.
Commissioner of Income Tax (TDS) and another v. Bajaj Energy Private Limited
Allahabad High Court · 2023-02-07 · Income Tax Appeal No. 109 of 2018
Procedural order
The appeal was dismissed as withdrawn, leaving the questions of law raised in it open.
Jadkal Vyvasaya Seva Sahakara Sangha Niyamita v. Commissioner of Income Tax (Appeals), NFAC & Ors.
Karnataka High Court · 2023-02-03 · W.P. No. 1281/2023
Procedural orders and remands
Stay application to be decided within three months; coercive measures restrained until that decision.
Commissioner of Income Tax-I, Lucknow v. U.P. State Food and Essential Commodities Corp. Ltd.
Allahabad High Court · 2023-02-01 · Income Tax Appeal No. 133 of 2005
Procedural order
The appeal was dismissed for want of prosecution. Any interim order stood vacated.
Commissioner of Income Tax-I v. Saroj Nursing Home, Lucknow
Allahabad High Court · 2023-02-01 · Income Tax Appeal No. 68 of 2008
Procedural order
The appeal was dismissed for want of prosecution. Any interim order stood vacated.
Commissioner of Income Tax I v. U.P. State Food and Essential Commodites
Allahabad High Court · 2023-02-01 · Income Tax Appeal No. 67 of 2008
Procedural order
The appeal was dismissed for want of prosecution. Any interim order stood vacated.
Principal Commissioner of Income Tax-I, Lucknow v. Lucknow Development Authority, Gomti Nagar, Lucknow
Allahabad High Court · 2023-01-30 · Income Tax Appeal Defective No. 3 of 2023
Procedural order
The appeal was dismissed as withdrawn with liberty to file a fresh appeal.
C.M.P.1534/2023 in T.C.A.SR.140299/2019 - party names not stated in this source
Madras High Court · 2023-01-30 · C.M.P.1534/2023 in T.C.A.SR.140299/2019
Procedural orders
Delay of 79 days in filing the tax appeal condoned.
C.M.P.1407/2023 in T.C.A.SR.24750/2022 - party names not stated in this source
Madras High Court · 2023-01-30 · C.M.P.1407/2023 in T.C.A.SR.24750/2022
Procedural orders
Delay of 288 days in re-presenting the tax appeal condoned.
Ramesh Chand Rai v. Assistant Commissioner of Income Tax (Central)-1, Bhopal & Ors.
Madhya Pradesh High Court · 2023-01-27 · W.P. No. 10699/2019
Procedural orders and remands
Withdrawal allowed to pursue an existing appeal if pending or another lawful remedy.
Commissioner of Income Tax Central v. Sahara India Hausing Corpn. Ltd.
Allahabad High Court · 2023-01-27 · Income Tax Appeal No. 126 of 2005
Procedural order
The appeal was dismissed for want of prosecution. Any interim order stood discharged.
Pr. Commissioner of Income Tax-10 v. M/s. Rajat Finvest
Delhi High Court · 2023-01-12 · ITA 13/2023 with ITA 14/2023 & ITA 15/2023
Judgments and reasoned final orders
Concurrent findings rejecting alleged bogus capital gains stood: the claimed fund-flow connection lacked supporting evidence.
Sonu Kumar @ Sonu Prasad
Patna High Court · 2023-01-10 · Civil Writ Jurisdiction Case No.18484 of 2022
Source extract brief
Source extract brief; read the complete order.
Omjee Prasad
Patna High Court · 2023-01-10 · Civil Writ Jurisdiction Case No.18445 of 2022
Source extract brief
Source extract brief; read the complete order.
Murari Prasad
Patna High Court · 2023-01-10 · Civil Writ Jurisdiction Case No.18542 of 2022
Source extract brief
Source extract brief; read the complete order.
Sahrudaya Health Care Private Limited v. Director of Income Tax (CPC-TR) & Ors.
Telangana High Court · 2023-01-09 · W.P. No. 39496/2022
Procedural orders and remands
Refund-adjustment writ withdrawn with liberty to approach respondents about an interest-calculation error.
Principal Commissioner of Income Tax-32 v. Sanjay Dhokad
Bombay High Court · 2023-01-09 · Income Tax Appeal 795/2018
Judgments and reasoned final orders
Revenue appeal dismissed: concurrent findings supporting purchases disclose no substantial question of law.
Principal Commissioner of Income Tax, Meerut v. Jitendra Kumar Gupta
Allahabad High Court · 2023-01-05 · Income Tax Appeal No. 54 of 2018
Procedural order
The appeal was dismissed as withdrawn, leaving the question of law open.
Deputy Commissioner of Income Tax-I(I), Bhopal v. V.K. Brahmankar
Madhya Pradesh High Court · 2023-01-05 · Review Petition No. 619/2020
Procedural orders and remands
Revenue review petition dismissed as abated after failure to act following the assessee’s death.
Adwalpalkar Constructions and Resorts Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle 1(1), Panaji & Ors.
Bombay High Court · 2023-01-04 · WP 265/2021; WP 266/2021; WP 267/2021; WP 268/2021
Procedural and interim orders
Petition disposed of as withdrawn on counsel’s instructions; four writ numbers retained in the common caption.
Commissioner of Income Tax, Jabalpur v. Northern Coal Fields Ltd.
Madhya Pradesh High Court · 2023-01-03 · M.C.C. No. 2030/2022
Procedural orders and remands
Restoration of ITA 76/2015 subject to Rs.2,000 costs and production of deposit receipt.
Commissioner of Income Tax, Jabalpur v. Northern Coal Field Ltd.
Madhya Pradesh High Court · 2023-01-03 · M.C.C. No. 2034/2022
Procedural orders and remands
Restoration of ITA 70/2015 subject to Rs.2,000 costs and production of deposit receipt.
Punjab National Bank v. Commissioner of Income Tax (Appeals) and others
Himachal Pradesh High Court · 2022-12-21 · CWP No.8135 of 2022
Procedural order
Threshold writ disposed of as not pressed with liberty to approach the competent authority and protection that time spent in this litigation shall not come in the petitioner’s way.
Lal Bihari Singh
Patna High Court · 2022-12-16 · Civil Writ Jurisdiction Case No.17117 of 2022
Source extract brief
Source extract brief; read the complete order.
Smt. Sangeet Agrawal v. Principal Commissioner of Income Tax-1, Indore
Madhya Pradesh High Court · 2022-12-09 · W.P. No. 5023/2021
Procedural orders and remands
Writ petition dismissed as withdrawn on counsel’s request.
Ganesh Choudhary
Patna High Court · 2022-12-08 · Miscellaneous Appeal No.608 of 2014
Source extract brief
Source extract brief; read the complete order.
Tulsi Gramodyog Seva Samiti, Lucknow through its President v. Abhay Kumar Singh, Commissioner of Income Tax Exemption, Lucknow
Allahabad High Court · 2022-12-03 · Contempt Application (Civil) No. 2054 of 2021
Procedural order
The contempt application was dismissed for want of prosecution.
Harendra Kumar Tiwary
Patna High Court · 2022-12-01 · Miscellaneous Jurisdiction Case No.1337 of 2019
Source extract brief
Source extract brief; read the complete order.
Uttam Kumar Mandal
Patna High Court · 2022-11-23 · Civil Writ Jurisdiction Case No.14123 of 2022
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax v. M/s H.P. Power Corporation Ltd.
Himachal Pradesh High Court · 2022-11-16 · OMP(M) No.30 of 2020 with Income Tax Appeal of 2022 (number not stated in supplied order)
Procedural order
Unopposed filing-delay application allowed; unnumbered appeal admitted on two substantial questions concerning interest of Rs.14,54,38,870 and perversity. Admission is not a decision on taxability.
Bhagwan Das Mangal v. Assistant Commissioner of Income Tax (Central), Gwalior, stationed at Bhopal
Madhya Pradesh High Court · 2022-10-14 · W.P. No. 16126/2022
Procedural orders and remands
Writ dismissed as infructuous following a subsequent authority order.
Innovent Spaces (P) Ltd. v. Commissioner of Income Tax (TDS) and another
Allahabad High Court · 2022-09-26 · Writ Tax No. 775 of 2022
Procedural order
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
Yogesh Kumar Garg v. Union of India and others
Allahabad High Court · 2022-09-23 · Writ Tax No. 81 of 2022
Procedural order
The writ petition was dismissed as infructuous.
Divya Nand Vidya Mandir PG College through its Authorised Signatory v. Income Tax Officer-3(2), Hardoi
Allahabad High Court · 2022-09-23 · Writ Tax No. 9 of 2022
Procedural order
The writ petition was dismissed as infructuous.
Principal Commissioner of Income Tax, Shimla v. M/s Milestone Gears (P) Ltd.
Himachal Pradesh High Court · 2022-09-15 · Income Tax Appeals Nos.8 and 27 of 2019
Procedural order
Revenue appeals dismissed as withdrawn under Circular 17/2019 dated 8 August 2019 on counsel’s statement that tax effect was below one crore rupees; no tax-merits ruling.
Madhurima Singh
Patna High Court · 2022-09-14 · Civil Writ Jurisdiction Case No.5081 of 2022
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax Central, Kanpur v. Shimla Foods and Flavours, Lucknow
Allahabad High Court · 2022-08-29 · Income Tax Appeal No. 6 of 2013
Procedural order
The appeal was dismissed on the recorded monetary-limit ground.
Ram Lakhan v. Additional Income Tax Commissioner, Sitapur and others
Allahabad High Court · 2022-08-26 · Writ Tax No. 27380 of 2017
Procedural order
The writ petition was dismissed for want of prosecution. Any interim order stood vacated.
E-Soft Technologies Ltd. v. Commissioner of Income Tax I, Lucknow
Allahabad High Court · 2022-08-26 · Income Tax Appeal No. 39 of 2017
Procedural order
The appeal was dismissed as not pressed. Any interim order stood vacated.
Commissioner of Income Tax, Faizabad v. Income Tax Appellate Tribunal through its Registrar and another
Allahabad High Court · 2022-08-25 · Writ-C No. 1002685 of 2011
Procedural order
The writ petition was dismissed for want of prosecution. Any interim order stood vacated.
Commissioner of Income Tax Exemption, Lucknow v. Radha Mohan Mehrotra Medical Relief Trust, Jaunpur
Allahabad High Court · 2022-08-24 · Income Tax Appeal Defective No. 101 of 2015
Procedural order
The appeal was dismissed on the recorded monetary-limit ground.
Praveen Kumar Agrawal v. Principal Commissioner of Income Tax and another
Allahabad High Court · 2022-08-17 · Writ Tax No. 282 of 2019
Procedural order
The writ petition was dismissed in accordance with the withdrawal request.
St. Paul's Educational Society
Patna High Court · 2022-07-26 · Civil Writ Jurisdiction Case No.9084 of 2020
Source extract brief
Source extract brief; read the complete order.
Anil Kumar Gupta
Patna High Court · 2022-07-25 · Civil Writ Jurisdiction Case No.5452 of 2020
Source extract brief
Source extract brief; read the complete order.
Harish Chandra Bhati v. Principal Commissioner of Income Tax and others
Allahabad High Court · 2022-07-14 · Civil Misc. Review Application No. 315 of 2022
Procedural order
The review application was dismissed as withdrawn.
Bijay Kumar Gupta
Patna High Court · 2022-07-14 · Civil Writ Jurisdiction Case No.9414 of 2022
Source extract brief
Source extract brief; read the complete order.
Bihar Police Building Construction Corporation Pvt. Ltd.
Patna High Court · 2022-07-14 · Civil Writ Jurisdiction Case No.9751 of 2022
Source extract brief
Source extract brief; read the complete order.
Satyendra Kumar
Patna High Court · 2022-07-13 · Civil Writ Jurisdiction Case No.9268 of 2022
Source extract brief
Source extract brief; read the complete order.
Saraswati Hospital and Research Centre Pvt. Ltd.
Patna High Court · 2022-07-13 · Civil Writ Jurisdiction Case No.9188 of 2022
Source extract brief
Source extract brief; read the complete order.
Anju Singh
Patna High Court · 2022-06-21 · Civil Writ Jurisdiction Case No.7795 of 2022
Source extract brief
Source extract brief; read the complete order.
Chitranjan Tiwari
Patna High Court · 2022-06-20 · Civil Writ Jurisdiction Case No.7705 of 2022
Source extract brief
Source extract brief; read the complete order.
Smt. Seema Bhattacharya v. Principal Commissioner of Income Tax-II, Jabalpur
Madhya Pradesh High Court · 2022-05-12 · Review Petition No. 331/2021
Procedural orders and remands
Review petition dismissed as withdrawn at counsel’s request.
M/s Patna Guinea House
Patna High Court · 2022-05-09 · Civil Writ Jurisdiction Case No.6620 of 2022
Source extract brief
Source extract brief; read the complete order.
Balaji Tirupati Construction Pvt. Ltd.
Patna High Court · 2022-05-09 · Civil Writ Jurisdiction Case No.6709 of 2022
Source extract brief
Source extract brief; read the complete order.
Raju Maddhesiya v. Principal Commissioner of Income Tax and others
Allahabad High Court · 2022-04-22 · Writ Tax No. 606 of 2022
Procedural order
The writ petition was dismissed as withdrawn.
Sanjiv Gupta v. Assistant Commissioner of Income Tax and others
Allahabad High Court · 2022-04-21 · Writ Tax No. 89 of 2022
Procedural order
The writ petition was dismissed as withdrawn in accordance with counsel’s statement.
Principal Commissioner of Income Tax and another v. Vishal Kumar Mansinghka
Allahabad High Court · 2022-04-12 · Income Tax Appeal No. 29 of 2022
Procedural order
The appeal was dismissed because the quantum was below the CBDT monetary limit for departmental appeals.
Principal Commissioner of Income Tax and another v. Mantra Majestique Associates
Allahabad High Court · 2022-04-12 · Income Tax Appeal No. 30 of 2022
Procedural order
The appeal was dismissed because the quantum was below the CBDT monetary limit for departmental appeals.
Neeraj Prakash v. Assistant Commissioner of Income Tax and others
Allahabad High Court · 2022-04-11 · Writ Tax No. 525 of 2022
Procedural order
The writ petition was dismissed as withdrawn.
ALM Food Products Limited v. Deputy Commissioner Income Tax Officer and others
Allahabad High Court · 2022-04-11 · Writ Tax No. 557 of 2022
Procedural order
The writ petition was dismissed as infructuous.
Mamta Khanna v. Commissioner of Income Tax and others
Allahabad High Court · 2022-04-06 · Writ Tax No. 368 of 2022
Procedural order
The writ petition was dismissed as infructuous.
Nivedan Fin-Invest Lease Ltd. v. Deputy/Assistant Commissioner of Income Tax, Central Circle and another
Allahabad High Court · 2022-04-01 · Writ Tax No. 497 of 2022
Procedural order
The writ petition was dismissed as withdrawn.
Neha Rastogi v. Assistant Commissioner of Income Tax-2, Bareilly and others
Allahabad High Court · 2022-04-01 · Writ Tax No. 498 of 2022
Procedural order
Respondent No. 2 was directed to decide the appeal in accordance with law, expeditiously, preferably within two months from presentation of a certified copy of the order.
Dushyant Bhati v. Principal Commissioner of Income Tax and others
Allahabad High Court · 2022-03-31 · Writ Tax No. 472 of 2022
Procedural order
The writ petition was dismissed as infructuous.
Subodh Chandra Seth v. Income Tax Officer and Four Others
Allahabad High Court · 2022-03-30 · Writ Tax No.75 of 2022
Procedural order
Writ dismissed after the petitioner sought to participate in reassessment; investigation information described only prima facie.
Society for Advancing Rural Development through President/Authorized Representative Girish Yadav v. Principal Chief Commissioner of Income Tax, New Delhi and another
Allahabad High Court · 2022-03-30 · Writ Tax No. 63 of 2022
Procedural order
The writ was finally disposed of with a direction to decide the Section 12AA application within four weeks from 30 March 2022. Revenue counsel was to communicate the order forthwith without waiting for its certified copy.
Archana Jain v. Principal Commissioner of Income Tax-1, Kanpur and Two Others
Allahabad High Court · 2022-03-30 · Writ Tax No.453 of 2022
Procedural order
Writ dismissed following withdrawal request after competing email and postal-dispatch submissions; no general limitation holding.
M/s Nimbus Motors Pvt. Ltd., Noida v. Deputy Commissioner of Income Tax, G.B. Nagar and Another
Allahabad High Court · 2022-03-29 · Writ Tax No.583 of 2016
Procedural order
The writ was dismissed as withdrawn.
Ashoka Chandra v. Income Tax Officer and Two Others
Allahabad High Court · 2022-03-25 · Writ Tax No.400 of 2022
Procedural order
The Court dismissed the writ as infructuous.
Lalit Narayan Mishra College of Business Management
Patna High Court · 2022-03-21 · Civil Writ Jurisdiction Case No.333 of 2022
Source extract brief
Source extract brief; read the complete order.
Tirubala International Pvt. Ltd. v. Income Tax Officer Ward-1(2)(1) and Another
Allahabad High Court · 2022-03-04 · Writ Tax No.1097 of 2021
Procedural order
The Court expressly declined any merits opinion and dismissed the writ as withdrawn.
M/s Ambuj Foods Pvt. Ltd. through its Director v. Principal Commissioner of Income Tax and others
Allahabad High Court · 2022-02-18 · Writ Tax No.32 of 2022
Procedural order
Respondents directed to consider objections and pass a reasoned speaking order at the earliest; merits expressly left open.
Principal Commissioner of Income Tax and Another v. M/s Mehdipur Balaji Impex Pvt. Ltd.
Allahabad High Court · 2022-02-16 · Income Tax Appeal No.10 of 2022
Procedural order
Revenue appeal dismissed below the monetary limit; the recorded unsecured-loan dispute did not attract the penny-stock capital-gain/loss exception.
Principal Commissioner of Income Tax and Another v. M/s Mehdipur Balaji Impex Pvt. Ltd.
Allahabad High Court · 2022-02-16 · Income Tax Appeal Defective No.12 of 2022
Procedural order
Revenue appeal dismissed below the monetary limit; the recorded unsecured-loan dispute did not attract the penny-stock capital-gain/loss exception.
Principal Commissioner of Income Tax and Another v. M/s Mehdipur Balaji Impex Pvt. Ltd.
Allahabad High Court · 2022-02-16 · Income Tax Appeal No.9 of 2022
Procedural order
Revenue appeal dismissed below the monetary limit; the recorded unsecured-loan dispute did not attract the penny-stock capital-gain/loss exception.
M/s Righill Electricals Pvt. Ltd. v. Assistant Commissioner of Income Tax, Bhopal & Anr.
Madhya Pradesh High Court · 2022-02-16 · I.T.A. No. 215/2012
Procedural orders and remands
Appeal dismissed as infructuous after the appellant reported redress under Vivad Se Vishwas.
Ask Education Society Lucknow through President Kirti Kumar v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Delhi and others
Allahabad High Court · 2022-02-07 · Writ-C No.9557 of 2021
Procedural order
The writ petition was dismissed as withdrawn.
Naresh Chauhan v. Principal Commissioner of Income Tax, Central
Himachal Pradesh High Court · 2021-12-22 · Income Tax Appeal No.68/2016
Procedural order
Appeal dismissed as not pressed after counsel reported resolution under Vivad Se Vishwas; conflicting September header expressly retained.
Bihar Combined Entrance Competitive Examination Board
Patna High Court · 2021-12-16 · Civil Writ Jurisdiction Case No.2106 of 2016
Source extract brief
Source extract brief; read the complete order.
Anil Kumar Sinha
Patna High Court · 2021-12-07 · Civil Writ Jurisdiction Case No.20029 of 2021
Source extract brief
Source extract brief; read the complete order.
Abhiaya Marketing Private Limited
Patna High Court · 2021-11-22 · Civil Writ Jurisdiction Case No.19158 of 2021
Source extract brief
Source extract brief; read the complete order.
Save Solutions Private Limited
Patna High Court · 2021-11-16 · Civil Writ Jurisdiction Case No.19115 of 2021
Source extract brief
Source extract brief; read the complete order.
Shyam Narayan Chand v. Pr. Commissioner of Income Tax and Another
Allahabad High Court · 2021-11-15 · Writ Tax No. 755 of 2019
Procedural order
Writ dismissed as withdrawn after the petitioner reported opting for Vivad se Vishwas 2020.
Abhiaya Marketing Private Limited
Patna High Court · 2021-11-15 · Civil Writ Jurisdiction Case No.18752 of 2021
Source extract brief
Source extract brief; read the complete order.
Abhiaya Marketing Private Limited
Patna High Court · 2021-11-15 · Civil Writ Jurisdiction Case No.18760 of 2021
Source extract brief
Source extract brief; read the complete order.
Ramesh Kumar Srivastava v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2021-11-09 · Writ Tax No. 546 of 2017
Procedural order
Dismissal for want of prosecution; interim order, if any, vacated.
Gaurav Garg v. Income Tax Appellate Tribunal and 2 Others
Allahabad High Court · 2021-10-28 · Income Tax Appeal No. 129 of 2019
Procedural order
Dismissal for want of prosecution; interim order, if any, vacated.
Sanjivani Vikasfoundation Bihar a society
Patna High Court · 2021-10-27 · Civil Writ Jurisdiction Case No.18263 of 2021
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax (Central), Kanpur v. M/s M.P. Biscuits Pvt. Ltd.
Allahabad High Court · 2021-10-22 · Income Tax Appeal No. 81 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax (Central), Kanpur v. M/s M.P. Biscuits Pvt. Ltd.
Allahabad High Court · 2021-10-22 · Income Tax Appeal No. 82 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax (Central) v. M/s M.P. Biscuits Pvt. Ltd.
Allahabad High Court · 2021-10-22 · Income Tax Appeal No. 44 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax (Central) v. M/s M.P. Biscuits Pvt. Ltd.
Allahabad High Court · 2021-10-22 · Income Tax Appeal No. 80 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Allahabad Development Authority v. Income Tax Appellate Tribunal and 3 Others
Allahabad High Court · 2021-10-22 · Writ Tax No. 402 of 2020
Procedural order
Writ petition dismissed as withdrawn after the petitioner chose not to press it.
Allahabad Development Authority v. Income Tax Appellate Tribunal and 3 Others
Allahabad High Court · 2021-10-22 · Writ Tax No. 403 of 2020
Procedural order
Writ petition dismissed as withdrawn after the petitioner chose not to press it.
Allahabad Development Authority v. Income Tax Appellate Tribunal and 3 Others
Allahabad High Court · 2021-10-22 · Writ Tax No. 397 of 2020
Procedural order
Writ petition dismissed as withdrawn after the petitioner chose not to press it.
Principal Commissioner of Income Tax, Allahabad v. M/s Devi Enterprises Limited, Obra, District Sonebhadra
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 217 of 2016
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax v. M/s Super House Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 107 of 2016
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax v. Kulbhsuhan Gupta
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 41 of 2016
Procedural order
Low-tax-effect dismissal with express conditional liberty to Revenue to seek recall.
Principal Commissioner of Income Tax and Another v. M/s Panchsheel Realtech Pvt. Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 20 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax and Another v. M/s Panchsheel Realtech Pvt. Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 21 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax and Another v. M/s Panchsheel Realtech Pvt. Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 23 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax and Another v. M/s Panchsheel Realtech Pvt. Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 24 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax Central and Another v. M/s Panchsheel Buildtech Private Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 18 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax Central and Another v. M/s Panchsheel Buildtech Private Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 19 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Principal Commissioner of Income Tax Central and Another v. M/s Panchsheel Buildtech Private Ltd.
Allahabad High Court · 2021-10-06 · Income Tax Appeal No. 5 of 2018
Procedural order
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Manish Finlease Pvt. Ltd.
Patna High Court · 2021-10-06 · Miscellaneous Appeal No.12 of 2020
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax v. M/s Alliance Builders and Contractors Pvt. Ltd.
Allahabad High Court · 2021-10-05 · Income Tax Appeal No. 146 of 2016
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax, Allahabad and Another v. M/s Obeetee Pvt. Ltd.
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 97 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax, Allahabad and Another v. M/s Obeete Pvt. Ltd.
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 56 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax and Another v. M/s Obeetee Pvt. Ltd.
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 53 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax and Another v. M/s Obeetee Pvt. Ltd.
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 61 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax and Another v. M/s Obeetee Pvt. Ltd.
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 131 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax and Another v. M/s Obeetee Pvt. Ltd.
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 132 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax Central v. Smt. Kalawati Devi
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 7 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Principal Commissioner of Income Tax Central v. Shri Geetambar Anand
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 6 of 2018
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Commissioner of Income Tax v. M/s Obeteee P Ltd., Mirzapur
Allahabad High Court · 2021-10-01 · Income Tax Appeal No. 68 of 2013
Procedural order
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Anuradha Chaudhary, Surya Nagar, Ghaziabad v. Commissioner of Income Tax, Ghaziabad
Allahabad High Court · 2021-09-27 · Income Tax Appeal No. 293 of 2017
Procedural order
Taxpayer appeal dismissed as not pressed following the recorded Vivad Se Vishwas statement.
M/s Arvind Prakashan Pvt. Ltd. v. Commissioner of Income Tax
Allahabad High Court · 2021-09-21 · Income Tax Appeal No. 160 of 2016
Procedural order
Taxpayer appeal dismissed as not pressed following the recorded Vivad Se Vishwas statement.
Commissioner of Income Tax v. Smt. Nisha Dhawan
Allahabad High Court · 2021-09-14 · Income Tax Appeal No. 250 of 2014
Procedural order
Revenue appeal dismissed following counsel’s statement that the dispute was below the CBDT monetary limit.
Principal Commissioner of Income Tax, Varanasi v. Shri Gopal Pandey, Proprietor M/s Om Transport Co., Bhadohi
Allahabad High Court · 2021-09-08 · Income Tax Appeal No. 223 of 2016
Procedural order
Revenue appeal dismissed as not pressed after counsel reported an assessing-authority order following the Tribunal’s order.
Irfan Khan and Three Others v. Income Tax Officer and Three Others
Allahabad High Court · 2021-09-08 · Income Tax Appeal No. 95 of 2013
Procedural order
Taxpayer appeal dismissed as not pressed after counsel stated that the appellants had applied for settlement.
M/s Hindustan Crusher S and Fertilizers Company v. Commissioner of Income Tax, Agra and Others
Allahabad High Court · 2021-09-07 · Income Tax Appeal No. 372 of 2008; C.M. Withdrawal Application No. 4 of 2021
Procedural order
Section 260-A appeal for AY 2003-04 dismissed as withdrawn after the withdrawal application was allowed.
M/s Hindustan Creditors and Fertilizer Company v. Commissioner of Income Tax and Another
Allahabad High Court · 2021-09-07 · Income Tax Appeal No. 104 of 2013; C.M. Withdrawal Application No. 4 of 2021
Procedural order
Section 260-A appeal for AY 2003-04 dismissed as withdrawn after the withdrawal application was allowed.
Shravan Kumar
Patna High Court · 2021-08-18 · Civil Writ Jurisdiction Case No.10839 of 2020
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax v. Altruist Technologies Pvt. Ltd.
Himachal Pradesh High Court · 2021-08-18 · OMP(M) No.74/2019 and Income Tax Appeal No.14/2021
Procedural order
Delay condoned and ITA 14/2021 admitted on two questions concerning alleged perversity and deduction for a unit challenged as reconstruction or splitting of an old unit.
Principal Commissioner of Income Tax, Moradabad v. Prathma Bank, Ram Ganga Vihar
Allahabad High Court · 2021-08-16 · Income Tax Appeal No. 9 of 2018
Procedural order
Revenue appeal dismissed as infructuous following the recorded Vivad Se Vishwas settlement and certificate.
Principal Commissioner of Income Tax, Moradabad v. Prathma Bank, Moradabad
Allahabad High Court · 2021-08-16 · Income Tax Appeal No. 169 of 2017
Procedural order
Revenue appeal dismissed as infructuous following the recorded Vivad Se Vishwas settlement and certificate.
Principal Commissioner of Income Tax, Moradabad v. M/s Prathma Bank
Allahabad High Court · 2021-08-16 · Income Tax Appeal No. 34 of 2020
Procedural order
Revenue appeal dismissed as infructuous following the recorded Vivad Se Vishwas settlement and certificate.
Principal Commissioner of Income Tax v. M/s Prathma Bank, Ram Ganga Vihar
Allahabad High Court · 2021-08-16 · Income Tax Appeal No. 91 of 2018
Procedural order
Revenue appeal dismissed as infructuous following the recorded Vivad Se Vishwas settlement and certificate.
Principal Commissioner of Income Tax v. M/s Prathama Bank, Ram Ganga Vihar
Allahabad High Court · 2021-08-16 · Income Tax Appeal No. 30 of 2019
Procedural order
Revenue appeal dismissed as infructuous following the recorded Vivad Se Vishwas settlement and certificate.
Amitabh Tayal v. Commissioner of Income Tax; Commissioner of Income Tax, Allahabad v. Amitabh Tayal
Allahabad High Court · 2021-08-04 · Income Tax Appeal No. 249 of 2009 with Income Tax Appeal No. 66 of 2010
Procedural order
Unstayed Tribunal recall left the Tribunal appeal pending for the recorded Vivad Se Vishwas certificate; High Court appeals ended by withdrawal and infructuous dismissal.
Mohd. Umar Asharfi v. ACIT Range-1 Moradabad and Another
Allahabad High Court · 2021-07-26 · Income Tax Appeal No. 509 of 2007; Civil Misc. Withdrawal Application No. 3 of 2021
Procedural order
Appeal dismissed as withdrawn after application for Vivad Se Vishwas settlement; certificate dated 9 December 2020 was stated to have been issued.
Abc Industries v. Commissioner of Income Tax
Allahabad High Court · 2021-07-14 · Proceeding captioned Income Tax Appeal No. 116 of 2016
Procedural order
Captioned tax-appeal proceeding dismissed as withdrawn; body uses “petition”, conditional interim order vacated, and connected matters disconnected.
Sh. Hemant Popli v. Principal Commissioner of Income Tax
Himachal Pradesh High Court · 2021-07-12 · OMP No.258 of 2021 with Income Tax Appeal No.10 of 2017
Procedural order
Unopposed withdrawal application based on stated settlement under Vivad se Vishwas Act 2020 allowed; appeal dismissed as withdrawn with pending application disposed of.
Nitin Chauhan v. Principal Commissioner of Income Tax, Shimla
Himachal Pradesh High Court · 2021-07-07 · Income Tax Appeal No.4 of 2020
Procedural order
Dismissed as not pressed after counsel stated that the matter in issue stood decided and he had instructions not to press; no earlier decision identified or tax-merits ruling supplied.
Rajesh Popli v. Deputy Commissioner of Income Tax and another
Himachal Pradesh High Court · 2021-07-06 · Income Tax Appeals Nos.1–7 of 2015, 101–104, 106 and 107 of 2018, and 9 and 10 of 2020, with connected OMPs of 2021
Procedural order
Fifteen taxpayer appeals dismissed as withdrawn for reasons assigned in their applications. One common-order note retains all fifteen appeal/application pairings and fourteen supplied complete original variants.
Rahda Mohan Mehrotra Medical Relief Trust v. Deputy Commissioner of Income Tax
Allahabad High Court · 2021-07-05 · Income Tax Appeal Defective No. 54 of 2016
Procedural order
Appeal dismissed as withdrawn after counsel reported an out-of-court settlement under the Direct Tax Vivad Se Vishwas Act,2020.
Rahda Mohan Mehrotra Medical Relief Trust v. Deputy Commissioner of Income Tax
Allahabad High Court · 2021-07-05 · Income Tax Appeal Defective No. 56 of 2016
Procedural order
Appeal dismissed as withdrawn after counsel reported an out-of-court settlement under the Direct Tax Vivad Se Vishwas Act,2020.
Rahda Mohan Mehrotra Medical Relief Trust v. Deputy Commissioner of Income Tax
Allahabad High Court · 2021-07-05 · Income Tax Appeal Defective No. 53 of 2016
Procedural order
Appeal dismissed as withdrawn after counsel reported an out-of-court settlement under the Direct Tax Vivad Se Vishwas Act,2020.
Radha Mohan Mehrotra Medical Relief Trust v. Deputy Commissioner of Income Tax
Allahabad High Court · 2021-07-05 · Income Tax Appeal No. 321 of 2015
Procedural order
Appeal dismissed as withdrawn after counsel reported an out-of-court settlement under the Direct Tax Vivad Se Vishwas Act,2020.
Himachal Pradesh Electricity Regulatory Commission v. Principal Commissioner of Income Tax
Himachal Pradesh High Court · 2021-04-22 · Income Tax Appeals Nos.13, 15, 17 and 18 of 2019 with OMP Nos.175 and 177 of 2021 and OMP Nos.423 and 424 of 2020
Procedural order
Four taxpayer appeals dismissed as withdrawn after their four applications were allowed. One common-order note retains every docket pairing and all four complete supplied original variants.
Vinod Metal Industries through Proprietor Vinod Kumar v. Commissioner Income Tax
Allahabad High Court · 2021-04-13 · Income Tax Appeal No. 199 of 2008; Urgency Listing Application 1/2021 and Withdrawal Application 2/2021
Procedural order
Procedural withdrawal disposal without determination of tax merits.
Super Tannery Ltd. v. Principal Commissioner of Income Tax-2
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 305 of 2015; Civil Misc. Withdrawal Application No. 1 of 2021
Procedural order
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
Super Tannery Ltd. v. Principal Commissioner of Income Tax-2
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 306 of 2015; Civil Misc. Withdrawal Application No. 1 of 2021
Procedural order
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
St. Joseph Capuchin Service Society v. Commissioner Income Tax Exemption and Another
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 254 of 2017; Civil Misc. Withdrawal Application (unnumbered in the supplied order)
Procedural order
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
Shiv Kant Sharma v. Commissioner of Income Tax-I
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 42 of 2014; Civil Misc. Withdrawal Application No. 2 of 2020
Procedural order
Taxpayer appeal dismissed as withdrawn; any interim order stood discharged.
M/s Vaishno Electricals Pvt. Ltd. v. Commissioner of Income Tax, Meerut and Another
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 128 of 2018; Civil Misc. Withdrawal Application (unnumbered in the supplied order)
Procedural order
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
M/s Kalyanjee Saree Wale P Ltd. v. Commissioner of Income Tax
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 322 of 2015; Civil Misc. Withdrawal Application (unnumbered in the supplied order)
Procedural order
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
Kavita Verma v. Principal Commissioner Income Tax and Another
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 122 of 2019; Civil Misc. Withdrawal Application No. 1 of 2020
Procedural order
Procedural withdrawal disposal without determination of tax merits.
Hussain Ahmad v. Commissioner of Income Tax
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 70 of 2019; Civil Misc. Withdrawal Application No. 2 of 2021
Procedural order
Taxpayer appeal dismissed as withdrawn; any interim order stood discharged.
Anju Rastogi v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 85 of 2019; Civil Misc. Withdrawal Application No. 1 of 2020
Procedural order
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
Anip Rastogi v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2021-03-24 · Income Tax Appeal No. 84 of 2019; Civil Misc. Withdrawal Application No. 1 of 2020
Procedural order
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
Sh. Vijay Kumar v. Commissioner of Income Tax, Shimla
Himachal Pradesh High Court · 2021-03-23 · Income Tax Appeal No.6 of 2014
Procedural order
Taxpayer-appellant’s withdrawal request accepted; appeal dismissed as withdrawn with pending applications. No reason, circular or substantive tax adjudication stated.
Achla Dhawan v. Commissioner of Income Tax, Meerut
Allahabad High Court · 2021-03-17 · Income Tax Appeal No. 150 of 2018
Procedural order
Taxpayer appeal dismissed as withdrawn; any interim order stood discharged.
Hempal Singh v. Commissioner of Income Tax, Meerut and Another
Allahabad High Court · 2021-03-12 · Writ Tax No. 314 of 2005; Civil Misc. Withdrawal Application No. 9 of 2021
Procedural order
Tax writ dismissed as withdrawn; any interim order stood vacated.
Mukesh Kuma Agrawal v. Commissioner of Income Tax, Agra
Allahabad High Court · 2021-02-23 · Income Tax Appeal No. 634 of 2012; Civil Misc. Withdrawal Application No. 07 of 2021
Procedural order
Taxpayer appeal dismissed as withdrawn.
Bihar State Financial Corporation, Fraser Road, Patna
Patna High Court · 2021-02-12 · Civil Writ Jurisdiction Case No.12122 of 2019
Source extract brief
Source extract brief; read the complete order.
Ganesh Prasad v. Deputy Commissioner of Income Tax
Allahabad High Court · 2021-02-04 · Income Tax Appeal No. 122 of 2016; Withdrawal Application No. 04 of 2021
Procedural order
Withdrawal application allowed and taxpayer appeal dismissed as withdrawn after counsel stated that the appellant had opted for Vivad Se Vishwas Scheme, 2020.
Rajiv Ranjan Sinha
Patna High Court · 2021-02-01 · Miscellaneous Appeal No.599 of 2016
Source extract brief
Source extract brief; read the complete order.
Shri Mishri Lal Deepak, M/s Khurja Gas Syndicate v. Commissioner of Income Tax, Ghaziabad and Another
Allahabad High Court · 2021-01-29 · Income Tax Appeal No. 7 of 2020; Withdrawal Application No. 2 of 2021
Procedural order
Withdrawal application allowed and taxpayer appeal dismissed as withdrawn after counsel stated that the appellant had opted for Vivad Se Vishwas Scheme, 2020.
M/s L.H. Sugar Factories Pvt. Ltd. v. Commissioner of Income Tax and Another
Allahabad High Court · 2021-01-29 · Income Tax Appeal No. 157 of 2016; Withdrawal Application No. 3 of 2021
Procedural order
Withdrawal application allowed and taxpayer appeal dismissed as withdrawn after counsel stated that the appellant had opted for Vivad Se Vishwas Scheme, 2020.
M/s L.H. Sugar Factories Pvt. Ltd. v. Commissioner of Income Tax and Another
Allahabad High Court · 2021-01-29 · Income Tax Appeal No. 200 of 2016; Withdrawal Application No. 4 of 2021
Procedural order
Withdrawal application allowed and taxpayer appeal dismissed as withdrawn after counsel stated that the appellant had opted for Vivad Se Vishwas Scheme, 2020.
M/s L.H. Sugar Factories Pvt. Ltd. v. Commissioner of Income Tax and Another
Allahabad High Court · 2021-01-29 · Income Tax Appeal No. 201 of 2016; Withdrawal Application No. 4 of 2021
Procedural order
Withdrawal application allowed and taxpayer appeal dismissed as withdrawn after counsel stated that the appellant had opted for Vivad Se Vishwas Scheme, 2020.
Bihar State Power Generation Company Ltd.
Patna High Court · 2021-01-25 · Civil Writ Jurisdiction Case No.10284 of 2020
Selected AKHB case note
BSPGCL: timetable for pending appeal
Bihar State Power Generation Company Ltd.
Patna High Court · 2021-01-25 · Civil Writ Jurisdiction Case No.10296 of 2020
Source extract brief
Source extract brief; read the complete order.
Bihar State Power Generation Company Ltd.
Patna High Court · 2021-01-25 · Civil Writ Jurisdiction Case No.10336 of 2020
Source extract brief
Source extract brief; read the complete order.
Bihar State Power Generation Company Ltd.
Patna High Court · 2021-01-25 · Civil Writ Jurisdiction Case No.10598 of 2020
Source extract brief
Source extract brief; read the complete order.
Bihar State Power Generation Company Ltd.
Patna High Court · 2021-01-25 · Civil Writ Jurisdiction Case No.10612 of 2020
Source extract brief
Source extract brief; read the complete order.
Bihar Abhikaran Pvt. Ltd
Patna High Court · 2021-01-25 · Civil Writ Jurisdiction Case No.10359 of 2020
Source extract brief
Source extract brief; read the complete order.
Ajay Aggarwal v. Commissioner of Income Tax
Himachal Pradesh High Court · 2021-01-08 · Income Tax Appeal No.3 of 2021
Procedural order
Taxpayer-appellant’s withdrawal request accepted; appeal dismissed as withdrawn with pending applications. No reason, circular or substantive tax adjudication stated.
Sri Someshwar Prasad Agarwal v. Principal Commissioner of Income Tax and Two Others
Allahabad High Court · 2021-01-07 · Writ Tax No. 726 of 2020
Procedural order
Representation for release of seized assets: expedited decision and hearing directed; no release ordered.
Bhola Ram Steels Private Limited Company incorporated under the Companies Act, 1956
Patna High Court · 2021-01-06 · Civil Writ Jurisdiction Case No.24983 of 2019
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax v. M/s J.M.J. Essential Oil Company
Himachal Pradesh High Court · 2020-12-24 · OMP No.433 of 2020 with Income Tax Appeal No.1 of 2017
Procedural order
Revenue withdrawal application under Circular 17/2019 allowed; ITA 1/2017 dismissed as withdrawn along with pending applications, without a tax-merits ruling.
Pramila Krishna Construction Pvt. Ltd.
Patna High Court · 2020-12-22 · Civil Writ Jurisdiction Case No.9340 of 2020
Source extract brief
Source extract brief; read the complete order.
M/s Shree Vishnu Vishal Paper Mills Pvt. Ltd.
Patna High Court · 2020-12-07 · Civil Writ Jurisdiction Case No.245 of 2020
Source extract brief
Source extract brief; read the complete order.
Bihar Combined Entrance Competitive Examination Board
Patna High Court · 2020-12-03 · Civil Writ Jurisdiction Case No.20319 of 2014
Source extract brief
Source extract brief; read the complete order.
Sunil Kumar
Patna High Court · 2020-11-25 · Civil Writ Jurisdiction Case No.16645 of 2019
Source extract brief
Source extract brief; read the complete order.
Dr. Gitanjali Kumari
Patna High Court · 2020-11-25 · Civil Writ Jurisdiction Case No.17308 of 2019
Source extract brief
Source extract brief; read the complete order.
Bihar Police Building Construction Corporation Pvt. Ltd.
Patna High Court · 2020-11-24 · Civil Writ Jurisdiction Case No.6020 of 2020
Source extract brief
Source extract brief; read the complete order.
Nimish Rastogi v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2020-10-14 · Income Tax Appeal Defective No. 22 of 2020
Procedural order
Taxpayer appeal dismissed as withdrawn on counsel’s request.
Principal Commissioner of Income Tax v. M/s Him Technoforge Ltd.
Himachal Pradesh High Court · 2020-10-12 · OMP No.312 of 2020 with Income Tax Appeal No.11 of 2019
Procedural order
Circular 17/2019 withdrawal application allowed; ITA 11/2019 dismissed as withdrawn with pending applications. Distinct from Him Technoforge ITA 14/2019 disposed of in 2019.
K. Krishnaraj v. Income Tax Officer-I(2) and others
Madras High Court · 2020-10-07 · W.P. 28158/2004 with W.M.P. 34195/2004
Refund limitation and judicial review
Writ challenge to rejection of a belated refund claim failed on the explanation and powers shown in the record.
Principal Commissioner of Income Tax v. M/s Lambda Microwave Technologies
Himachal Pradesh High Court · 2020-09-30 · OMP No.59 of 2020 with Income Tax Appeal No.12 of 2011
Procedural order
Unopposed withdrawal application under Circular 17/2019 allowed; appeal dismissed as withdrawn. Two supplied byte variants of the same complete order retained under one canonical note.
Magadh Stock Exchange Association
Patna High Court · 2020-09-02 · Civil Writ Jurisdiction Case No.12043 of 2011
Source extract brief
Source extract brief; read the complete order.
Devendra Kumar v. Commissioner of Income Tax (Appeals) and Another
Allahabad High Court · 2020-08-26 · Writ Tax No. 253 of 2020
Procedural order
Writ withdrawn with express liberty to appeal to the Appellate Tribunal under section 253 of the Income-tax Act, 1961.
Satya Narayan Rao v. Deputy Director of Income Tax (Prosecution) and Three Others
Allahabad High Court · 2020-08-25 · Writ Tax No. 517 of 2019; Civil Misc. Withdrawal Application No. 04 of 2020
Procedural order
Tax writ dismissed as withdrawn on counsel’s request.
Ashok Kumar Srivastava v. Deputy Director of Income Tax (Prosecution) and Three Others
Allahabad High Court · 2020-08-25 · Writ Tax No. 518 of 2019; Civil Misc. Withdrawal Application No. 04 of 2020
Procedural order
Tax writ dismissed as withdrawn on counsel’s request.
Shalabh Kumar Sharma v. Commissioner of Income Tax (Appeal) and Three Others
Allahabad High Court · 2020-07-23 · Writ Tax No. 371 of 2020
Procedural order
CIT(A), Agra directed to decide pending appeal expeditiously, with a COVID-related six-week condition; no court-granted blanket stay.
Sumit Chandok v. Income Tax Settlement Commission and others
Madhya Pradesh High Court · 2020-06-23 · Writ Petition 7320/2018
Procedural and interlocutory orders
Taxpayer writ withdrawn without adjudication of settlement dispute
Principal Commissioner of Income Tax, Shimla v. M/s Super LPG Alliances
Himachal Pradesh High Court · 2020-03-05 · OMP No.62 of 2020 with Income Tax Appeal No.4 of 2019
Procedural order
Revenue withdrawal application allowed under CBDT Circular 17/2019 dated 8 August 2019; appeal and pending applications dismissed as withdrawn without deciding tax merits.
Principal Commissioner of Income Tax, Shimla v. M/s Beas Valley Power Corporation Ltd.
Himachal Pradesh High Court · 2020-03-05 · OMP No.61 of 2020 with Income Tax Appeal No.30 of 2015
Procedural order
Revenue withdrawal application allowed under CBDT Circular 17/2019 dated 8 August 2019; appeal and pending applications dismissed as withdrawn without deciding tax merits.
Principal Commissioner of Income Tax v. Sh. Raghunath Singh Thakur
Himachal Pradesh High Court · 2020-02-24 · Income Tax Appeal No.16 of 2016
Procedural order
Revenue’s request to withdraw was permitted; appeal dismissed as withdrawn together with pending applications, without a recorded circular or tax-merits decision.
Commissioner of Income Tax, Bhopal v. K.K. Singh Chouhan (HUF)
Madhya Pradesh High Court · 2020-02-10 · ITA 129/2014
Revenue litigation policy withdrawal
Revenue appeal withdrawn under Circular 17/2019; revival liberty and merits reservation.
Commissioner of Income Tax, Bhopal v. K.K. Singh Chouhan
Madhya Pradesh High Court · 2020-02-10 · ITA 141/2014
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Commissioner of Income Tax v. Tarkeshwar Singh
Madhya Pradesh High Court · 2020-02-10 · ITA 117/2014
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Commissioner of Income Tax v. Tarkeshwar Singh
Madhya Pradesh High Court · 2020-02-10 · ITA 119/2014
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Commissioner of Income Tax v. Tarkeshwar Singh
Madhya Pradesh High Court · 2020-02-10 · ITA 121/2014
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Commissioner of Income Tax v. Lal Bahadur Singh Chouhan (HUF)
Madhya Pradesh High Court · 2020-02-10 · ITA 125/2014
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Pramod Kumar Bansal v. Income Tax Officer and Two Others
Allahabad High Court · 2020-02-07 · Writ Tax No. 1368 of 2019
Procedural order
Tax writ dismissed as withdrawn on counsel’s request.
Union of India through Commissioner of Income Tax v. M/s Shiv Fertilizers through Narendra Kumar and Others
Allahabad High Court · 2020-01-31 · Application under Section 378 Defective No. 5 of 2002
Procedural order
Leave-to-appeal application and consequential appeal dismissed as infructuous after reported deaths of opposite parties.
Principal Commissioner of Income Tax-2 v. Kailash Agrawal
Madhya Pradesh High Court · 2020-01-22 · ITA 94/2016
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Commissioner of Income Tax v. M.P. Rajya Van Vikas Nigam Ltd.
Madhya Pradesh High Court · 2020-01-22 · ITA 165/2009
Revenue litigation policy withdrawal
Revenue appeal withdrawn under Circular 17/2019; revival liberty and merits reservation.
Principal Commissioner of Income Tax v. H.P. State Forest Corporation Ltd.
Himachal Pradesh High Court · 2020-01-09 · OMP No.29 of 2020 with Income Tax Appeal No.49 of 2016
Procedural order
Withdrawal allowed under historical Circular 17/2019: recorded tax effect Rs.83,83,000 below the stated Rs.1 crore threshold; parties to bear their own costs.
Principal Commissioner of Income Tax-2 v. Naresh Chandra Agrawal
Madhya Pradesh High Court · 2020-01-08 · ITA 138/2018
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Commissioner of Income Tax, Bhopal v. Shalimar Housing & Finance Limited
Madhya Pradesh High Court · 2020-01-06 · ITA 186/2009
Revenue litigation policy withdrawal
Revenue appeal withdrawn under Circular 17/2019; revival liberty and merits reservation.
Commissioner of Income Tax, Bhopal v. Minal Builders Pvt. Ltd.
Madhya Pradesh High Court · 2020-01-06 · ITA 171/2010
Revenue litigation policy withdrawal
Revenue appeal withdrawn under Circular 17/2019; revival liberty and merits reservation.
Commissioner of Income Tax, Bhopal v. Late Sharda Devi Agrawal
Madhya Pradesh High Court · 2020-01-06 · MAIT 163/2007
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT Circular 17/2019; merits left open
Commissioner of Income Tax and Another v. M/s Kisan Sahkari Chini Mills Ltd.
Allahabad High Court · 2020-01-02 · Income Tax Appeal No. 133 of 2010
Procedural order
Revenue appeal dismissed for non-prosecution after counsel stated that the client did not wish to proceed.
Commissioner of Income Tax (TDS) and Another v. Mahamedha Cooperative Bank Ltd.
Allahabad High Court · 2019-12-19 · Income Tax Appeal No. 133 of 2018
Procedural order
Revenue appeal dismissed for non-prosecution after counsel stated that the client did not wish to proceed.
Principal Commissioner of Income Tax, Shimla v. M/s Him Technoforge Ltd.
Himachal Pradesh High Court · 2019-12-16 · Income Tax Appeal No.14 of 2019
Procedural order
Revenue’s counsel withdrew the appeal on instructions; permission granted, appeal dismissed as withdrawn and pending miscellaneous applications disposed of.
Principal Commissioner of Income Tax v. Prasandi Builders Pvt. Ltd.
Allahabad High Court · 2019-12-06 · Income Tax Appeal No. 83 of 2019
Procedural order
Revenue appeal dismissed for non-prosecution after counsel stated that the client did not wish to proceed.
Principal Commissioner of Income Tax v. M/s Hill Crest Foods
Himachal Pradesh High Court · 2019-12-06 · OMP No.557 of 2019 with Income Tax Appeal No.79 of 2018
Procedural order
Withdrawal application allowed under CBDT Circular 17/2019 dated 8 August 2019; Revenue appeal dismissed as withdrawn without a tax-merits ruling.
Principal Commissioner of Income Tax v. Sanjay Kumar, Proprietor, Tyagi Associates
Allahabad High Court · 2019-12-05 · Income Tax Appeal No. 102 of 2018
Procedural order
Revenue appeal dismissed for non-prosecution after counsel stated that the client did not wish to proceed.
Principal Commissioner of Income Tax, Meerut v. M/s Anand Tissues Ltd.
Allahabad High Court · 2019-11-27 · Income Tax Appeal No. 2 of 2018
Procedural order
Revenue appeal dismissed as withdrawn on the appellant’s request.
Commissioner of Income Tax, Kanpur v. M/s Allahabad Tannery
Allahabad High Court · 2019-11-26 · Income Tax Appeal No. 100 of 2015
Procedural order
Revenue appeal dismissed as withdrawn on the appellant’s request.
Commissioner of Income Tax (Exemptions) v. Tibetian Children Village
Himachal Pradesh High Court · 2019-11-26 · OMP(M) No.21/2019
Procedural order
Filing delay condoned after acceptance of the certified-copy explanation; appeal ordered to be registered and posted for admission hearing after four weeks.
Commissioner of Income Tax (Exemptions) v. Tibetian Children Village
Himachal Pradesh High Court · 2019-11-26 · OMP(M) No.23/2019
Procedural order
Filing delay condoned after acceptance of the certified-copy explanation; appeal ordered to be registered and posted for admission hearing after four weeks.
Commissioner of Income Tax (Exemptions) v. Tibetian Children Village
Himachal Pradesh High Court · 2019-11-26 · OMP(M) No.24/2019
Procedural order
Filing delay condoned after acceptance of the certified-copy explanation; appeal ordered to be registered and posted for admission hearing after four weeks.
Commissioner of Income Tax (Exemptions) v. Tibetian Children Village
Himachal Pradesh High Court · 2019-11-26 · OMP(M) No.25/2019
Procedural order
Filing delay condoned after acceptance of the certified-copy explanation; appeal ordered to be registered and posted for admission hearing after four weeks.
Commissioner of Income Tax (Exemption), Chandigarh v. Tibetan Childrens Village, Dal Lake, Dharmashala Cantt., H.P.
Himachal Pradesh High Court · 2019-11-26 · OMP(M) No.22/2019
Procedural order
Filing delay condoned after acceptance of the certified-copy explanation; appeal ordered to be registered and posted for admission hearing after four weeks.
Principal Commissioner of Income Tax v. Sanjay Bansal
Allahabad High Court · 2019-11-25 · Income Tax Appeal No. 77 of 2019
Procedural order
Revenue appeal dismissed as withdrawn on the appellant’s request.
M/s Jain Abhusan Palace v. Principal Commissioner of Income Tax and Four Others
Allahabad High Court · 2019-11-25 · Writ Tax No. 1254 of 2019
Procedural order
Tax writ dismissed as infructuous after counsel stated that the petitioner did not wish to proceed.
Commissioner of Income Tax-II, Jabalpur v. Krishi Upaj Mandi Samiti, Rewa
Madhya Pradesh High Court · 2019-11-25 · MAIT No. 201 of 2007
Judgments and reasoned final orders
Charitable market committee registration upheld; annual exemption inquiry distinguished.
Commissioner of Income Tax (Exemptions) v. Tibetian Children Village
Himachal Pradesh High Court · 2019-11-19 · OMP(M) No.20/2019
Procedural order
Filing delay condoned after acceptance of the certified-copy explanation; appeal ordered to be registered and posted for admission hearing after four weeks.
Anju Singh
Patna High Court · 2019-11-14 · Civil Writ Jurisdiction Case No.22225 of 2018
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax v. Kinko Computer Industries
Himachal Pradesh High Court · 2019-11-11 · Income Tax Appeal No.100 of 2018
Procedural order
Revenue appeal dismissed as withdrawn on counsel’s request under Circular 17/2019 dated 8 August 2019, recording tax effect below one crore rupees.
M/s Shree Parasnath Alloys Pvt. Ltd. v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2019-11-07 · Writ Tax No. 1230 of 2019
Procedural order
Tax writ dismissed as withdrawn with express liberty to file a fresh petition.
M/s Shree Parasnath Alloys Pvt. Ltd. v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2019-11-07 · Writ Tax No. 1228 of 2019
Procedural order
Tax writ dismissed as withdrawn with express liberty to file a fresh petition.
Commissioner of Income Tax v. M/s Diesel Locomotive Works Dwl Varanasi
Allahabad High Court · 2019-09-20 · Income Tax Appeal No. 233 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded historical low-tax-effect ground; no costs.
Commissioner of Income Tax v. M/s Diesel Locomotive Works Dwl Varanasi
Allahabad High Court · 2019-09-20 · Income Tax Appeal No. 234 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded historical low-tax-effect ground; no costs.
Commissioner of Income Tax v. M/s Diesel Locomotive Works Dwl Varanasi
Allahabad High Court · 2019-09-20 · Income Tax Appeal No. 235 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded historical low-tax-effect ground; no costs.
Commissioner of Income Tax v. M/s Diesel Locomotive Works Dwl Varanasi
Allahabad High Court · 2019-09-20 · Income Tax Appeal No. 236 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded historical low-tax-effect ground; no costs.
Commissioner of Income Tax v. M/s Diesel Locomotive Works Dwl Varanasi
Allahabad High Court · 2019-09-20 · Income Tax Appeal No. 237 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded historical low-tax-effect ground; no costs.
Commissioner of Income Tax and Another v. Spice Mobility Ltd.
Allahabad High Court · 2019-09-18 · Income Tax Appeal Defective No. 38 of 2019
Procedural order
Delay condoned and defect removed, followed by dismissal of Revenue appeal on the historical monetary-limit ground.
Commissioner of Income Tax and Another v. Spice Mobility Ltd.
Allahabad High Court · 2019-09-18 · Income Tax Appeal Defective No. 39 of 2019
Procedural order
Delay condoned and defect removed, followed by dismissal of Revenue appeal on the historical monetary-limit ground.
Commissioner of Income Tax and Another v. Spice Mobility Ltd.
Allahabad High Court · 2019-09-18 · Income Tax Appeal Defective No. 40 of 2019
Procedural order
Delay condoned and defect removed, followed by dismissal of Revenue appeal on the historical monetary-limit ground.
Commissioner of Income Tax (TDS) and Another v. Spice Mobility Ltd.
Allahabad High Court · 2019-09-18 · Income Tax Appeal Defective No. 37 of 2019
Procedural order
Delay condoned and defect removed, followed by dismissal of Revenue appeal on the historical monetary-limit ground.
Hanuman Prasad And Others v. Union of India through Income Tax Officer Jaunpur
Allahabad High Court · 2019-09-09 · APPLICATION U/S 482 No. - 9897 of 2002
Procedural orders
Section482 application dismissed as apparently infructuous
Assistant Commissioner Of Income Tax v. M/S Hans Metals Pvt. Ltd.
Allahabad High Court · 2019-08-26 · INCOME TAX APPEAL No. - 144 of 2015
Procedural orders
Revenue appeal dismissed under monetary-limit circular
M/s Frost International Ltd. v. Assistant Commissioner of Income Tax
Allahabad High Court · 2019-08-21 · Income Tax Appeal No. 372 of 2016
Procedural order
Taxpayer appeal dismissed in default after no appearance on revised list; any interim order vacated.
M/s Frost International Ltd. v. Assistant Commissioner of Income Tax
Allahabad High Court · 2019-08-21 · Income Tax Appeal No. 50 of 2016
Procedural order
Taxpayer appeal dismissed in default after no appearance on revised list; any interim order vacated.
Commissioner of Income Tax-II, Kanpur v. M/s U.P. State Industrial Development Corporation Ltd.
Allahabad High Court · 2019-08-21 · Income Tax Appeal No. 282 of 2010
Procedural order
Revenue appeal dismissed as infructuous following Department instructions reporting compliance.
Bihar State Hydroelectric Power Corporation Ltd.
Patna High Court · 2019-08-05 · Civil Writ Jurisdiction Case No.2089 of 2018
Source extract brief
Source extract brief; read the complete order.
Shyam Behari Agarwal v. Commissioner of Income Tax
Allahabad High Court · 2019-07-30 · Income Tax Appeal No. 409 of 2007
Procedural order
Appeal dismissed as infructuous by efflux of time.
Commissioner of Income Tax v. M/s Chaudhary Bishamber Singh Educational Society
Allahabad High Court · 2019-07-26 · Income Tax Appeal No. 232 of 2014
Procedural order
Revenue appeal dismissed as infructuous on counsel’s statement.
Prabhat Zarda Factory India
Patna High Court · 2019-07-18 · Tax Cases No.2 of 2010
Source extract brief
Source extract brief; read the complete order.
Jaimala Devi & others
Patna High Court · 2019-07-08 · Miscellaneous Appeal No.21 of 2016
Source extract brief
Source extract brief; read the complete order.
Ajay Goel v. Commissioner of Income Tax
Himachal Pradesh High Court · 2019-06-19 · OMP(M) No.41/2018
Procedural order
Delay of 32 days condoned as satisfactorily explained; appeal ordered to be registered, listed for 11 July 2019 and the record directed to be produced.
Satyendra Kumar Construction Pvt. Ltd, a Private Limited Company incorporated under the Companies Act, 1956
Patna High Court · 2019-06-18 · Civil Writ Jurisdiction Case No.17412 of 2017
Source extract brief
Source extract brief; read the complete order.
M/s Koshda Buildcon Private Limited v. Commissioner of Income Tax (Appeals)-1 and Two Others
Allahabad High Court · 2019-05-30 · Writ Tax No. 712 of 2019
Procedural order
CIT(A) directed to decide pending appeal within two months; no coercive action for two months.
Assistant Commissioner of Income Tax-II, Agra v. Vikas Lok Sewa Samiti
Allahabad High Court · 2019-05-21 · Income Tax Appeal No. 293 of 2013
Procedural order
Revenue appeal dismissed as infructuous following reported registration; no costs.
Bihar Police Building Construction Corporation Pvt. Ltd.
Patna High Court · 2019-05-14 · Civil Writ Jurisdiction Case No.16890 of 2017
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax v. Som Distilleries and Breweries Ltd.
Madhya Pradesh High Court · 2019-05-09 · ITA 181/2009
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT circular dated 11 July 2018
Commissioner of Income Tax v. Laxmichand Keshwarwani
Madhya Pradesh High Court · 2019-05-09 · ITA 90/2009
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT circular dated 11 July 2018
United India Insurance Company Limited
Patna High Court · 2019-05-06 · Miscellaneous Appeal No.213 of 2014
Source extract brief
Source extract brief; read the complete order.
Vijay Kumar Agarwal v. Commissioner of Income Tax, Moradabad and Two Others
Allahabad High Court · 2019-05-02 · Writ Tax No. 1563 of 2018
Procedural order
Writ dismissed as infructuous after counsel reported relief from lower authorities.
Sanjay Kumar Agarwal v. Commissioner of Income Tax, Moradabad and Two Others
Allahabad High Court · 2019-05-02 · Writ Tax No. 1565 of 2018
Procedural order
Writ dismissed as infructuous after counsel reported relief from the lower authorities.
Raj Kumar Agarwal v. Commissioner of Income Tax, Moradabad and Two Others
Allahabad High Court · 2019-05-02 · Writ Tax No. 1561 of 2018
Procedural order
Writ dismissed as infructuous after counsel reported relief from the lower authorities.
Munni Rai
Patna High Court · 2019-05-02 · Miscellaneous Appeal No.419 of 2015
Source extract brief
Source extract brief; read the complete order.
Atul Kumar Agarwal v. Commissioner of Income Tax, Moradabad and Two Others
Allahabad High Court · 2019-05-02 · Writ Tax No. 1558 of 2018
Procedural order
Writ dismissed as infructuous after counsel reported relief from the lower authorities.
Rajendra Singh
Patna High Court · 2019-04-23 · Civil Writ Jurisdiction Case No.4385 of 2018
Source extract brief
Source extract brief; read the complete order.
Lalit Kumar Agrawal v. Commissioner of Income Tax and Two Others
Allahabad High Court · 2019-04-23 · Writ Tax No. 1557 of 2018
Procedural order
Writ dismissed as infructuous after counsel stated that the demand had been paid.
Kishori Lal HUF v. Union of India and Others
Allahabad High Court · 2019-04-10 · Writ Tax No. 1040 of 2009
Procedural order
Writ dismissed in default for non-appearance; any interim order vacated.
JE Energy Ventures Pvt. Ltd. v. Assistant Commissioner of Income Tax
Allahabad High Court · 2019-04-03 · Income Tax Appeal Defective No. 107 of 2017
Procedural order
Defective income-tax appeal dismissed as not pressed.
Radha Govind Public Welfare Society Jara Tola Near Ramgarh College, Ramgarh Cantt. Hazaribagh (Jharkhand)
Patna High Court · 2019-03-29 · Civil Writ Jurisdiction Case No.5576 of 2019
Source extract brief
Source extract brief; read the complete order.
Chanakya National Law University Nyaya Nagar, Mithapur, Patna (Bihar)
Patna High Court · 2019-03-29 · Civil Writ Jurisdiction Case No.4218 of 2019
Source extract brief
Source extract brief; read the complete order.
Mudra Exports v. Deputy Commissioner of Income Tax
Allahabad High Court · 2019-03-27 · Writ Tax No. 626 of 2015
Procedural order
Amended petition taken on record; writ dismissed as withdrawn at petitioner’s request.
Principal Commissioner of Income Tax-II v. Shree Hariyog Builders Pvt. Ltd.
Madhya Pradesh High Court · 2019-03-12 · ITA 101/2015
Revenue litigation policy withdrawal
Revenue appeal dismissed as withdrawn under the 11 July 2018 CBDT circular.
Principal Commissioner of Income Tax-1 v. M.P. Police Housing Corporation Ltd.
Madhya Pradesh High Court · 2019-03-12 · ITA 92/2016
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT circular dated 11 July 2018
Principal Commissioner of Income Tax-1 v. Essarjee Construction Pvt. Ltd.
Madhya Pradesh High Court · 2019-03-12 · ITA 51/2016
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT circular dated 11 July 2018
Commissioner of Income Tax-II v. M.K.S. Engineering Co. Pvt. Ltd.
Madhya Pradesh High Court · 2019-03-12 · ITA 10/2009
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT circular dated 11 July 2018
Commissioner of Income Tax v. S. Goyanka Lime and Chemical Ltd.
Madhya Pradesh High Court · 2019-03-12 · ITA 108/2012
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT circular dated 11 July 2018
Commissioner of Income Tax v. Anand Kumar Goyanka
Madhya Pradesh High Court · 2019-03-12 · ITA 85/2012
Procedural and interlocutory orders
Revenue appeal withdrawn under CBDT circular dated 11 July 2018
Principal Commissioner of Income Tax, Meerut v. M/s Girnar Textiles
Allahabad High Court · 2019-03-11 · Income Tax Appeal No. 303 of 2017
Procedural order
Revenue section 260A appeal dismissed on the historical monetary-limit ground; section 263 question not decided.
Yamuna Expressway Industrial Development Authority v. Deputy Commissioner of Income Tax (Exemption) Circle
Allahabad High Court · 2019-03-07 · Writ Tax No. 88 of 2019
Procedural order
Writ dismissed as infructuous on petitioner counsel’s statement.
Mantora Oil Products Pvt. Ltd. and Another v. Principal Director of Income Tax and Three Others
Allahabad High Court · 2019-03-05 · Writ Tax No. 1336 of 2018
Procedural order
Writ dismissed for non-prosecution after petitioners declined to pursue it.
Assisi Convent Primary School, BHEL Sector 17, Noida v. Commissioner of Income Tax (Exemptions)
Allahabad High Court · 2019-03-01 · Writ Tax No. 865 of 2015
Procedural order
Writ dismissed in default for non-appearance; any interim order discharged.
New Okhla Industrial Development Authority through R. Bansal v. Deputy Commissioner of Income Tax
Allahabad High Court · 2019-02-28 · Writ Tax No. 600 of 2017
Procedural order
NOIDA writ dismissed as infructuous by efflux of time on petitioner counsel’s statement.
New Okhla Industrial Development Authority through R. Bansal v. Deputy Commissioner of Income Tax
Allahabad High Court · 2019-02-28 · Writ Tax No. 602 of 2017
Procedural order
Writ dismissed as infructuous on petitioner counsel’s statement.
New Okhla Industrial Development Authority through G.C. Agrawal v. Deputy Commissioner of Income Tax
Allahabad High Court · 2019-02-28 · Writ Tax No. 601 of 2017
Procedural order
NOIDA writ dismissed as infructuous by efflux of time on petitioner counsel’s statement.
M/s Asian Handicrafts v. Assistant Commissioner of Income Tax, Range-II, Moradabad
Allahabad High Court · 2019-02-21 · Income Tax Appeal No. 72 of 2010
Procedural order
Taxpayer appeal dismissed in default after no appearance on the revised list; any interim order vacated.
Vijay Vasudeva v. Director General of Income Tax Investigation and Another
Allahabad High Court · 2019-02-20 · Writ Tax No. 94 of 2017
Procedural order
Bullion-related writ disposed of as prayers became virtually infructuous; the owner could apply for release.
Maharshi Mahesh Yogi Vedic Vishwavidyalaya v. Assistant Commissioner of Income Tax (Exemption)
Madhya Pradesh High Court · 2019-02-18 · W.P. No. 2505/2019
Procedural orders and remands
Parallel writ withdrawn while statutory appeal remained pending; expeditious consideration of any lawful stay application expected.
Principal Commissioner of Income Tax-2, Agra v. M/s Venus Auto
Allahabad High Court · 2019-02-08 · Income Tax Appeal Defective No. 49 of 2018
Procedural order
Delay condoned, then Revenue appeal dismissed as not maintainable on a historical low-tax-effect ground.
Principal Commissioner of Income Tax v. Shipra Estate Limited
Allahabad High Court · 2019-02-07 · Income Tax Appeal No. 183 of 2015
Procedural order
Revenue withdrawal application allowed; appeal dismissed as infructuous on the stated monetary-limit ground.
Principal Commissioner Of Income Tax Ii Agra v. M/S. Gupta H.C. Overseasi Pvt. Ltd.
Allahabad High Court · 2019-01-31 · INCOME TAX APPEAL No. - 284 of 2016
Procedural orders
The appeal was dismissed as not maintainable under CBDT Circular 3/2018 dated 11 July 2018, on the recorded statement that its tax effect was below the monetary limit.
Principal Commissioner Of Income Tax Agra v. M/S. Gupta H.C. Overseasi Pvt. Ltd.
Allahabad High Court · 2019-01-31 · INCOME TAX APPEAL No. - 283 of 2016
Procedural orders
Revenue appeal dismissed under monetary-limit circular
Commissioner Of Income Tax Agra v. M/S Gupta Overseas
Allahabad High Court · 2019-01-31 · INCOME TAX APPEAL No. - 171 of 2014
Procedural orders
The appeal was dismissed as not maintainable under CBDT Circular 3/2018 dated 11 July 2018, on the recorded statement that its tax effect was below the monetary limit.
M/s Alliance Builder and Contractors Ltd. v. Commissioner of Income Tax and Another
Allahabad High Court · 2019-01-23 · Income Tax Appeal No. 219 of 2015
Procedural order
Taxpayer appeal dismissed as infructuous on appellant counsel’s statement.
South Bihar Power Distribution Company Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.24831 of 2018
Selected AKHB case note
Recovery protection while the ITAT bench was unavailable
South Bihar Power Distribution Company Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.24714 of 2018
Source extract brief
Source extract brief; read the complete order.
South Bihar Power Distribution Company Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.24770 of 2018
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.24999 of 2018
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.145 of 2019
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.24674 of 2018
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.24718 of 2018
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2019-01-15 · Civil Writ Jurisdiction Case No.24724 of 2018
Source extract brief
Source extract brief; read the complete order.
Commissioner Of Inocme Tax v. M/S Lohia Starlinger Ltd.
Allahabad High Court · 2019-01-10 · INCOME TAX APPEAL No. - 4 of 2015
Procedural orders
The appeal was dismissed as not maintainable under CBDT Circular 3/2018 dated 11 July 2018, on the recorded statement that its tax effect was below the monetary limit.
Assistant Commissioner of Income Tax, Central Circle-3, Patna
Patna High Court · 2019-01-08 · Civil Writ Jurisdiction Case No.13346 of 2016
Source extract brief
Source extract brief; read the complete order.
Alkem Laboratories Limited
Patna High Court · 2019-01-08 · Civil Writ Jurisdiction Case No.9841 of 2018
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax, Gwalior v. Royal Automobiles Pvt. Ltd.
Madhya Pradesh High Court · 2019-01-03 · ITA 79/2018
Revenue litigation policy withdrawal
Revenue appeal dismissed as withdrawn under the 11 July 2018 CBDT circular.
Karnail Singh
Patna High Court · 2018-12-11 · Civil Writ Jurisdiction Case No.14259 of 2016
Source extract brief
Source extract brief; read the complete order.
Divya Kamal Arora v. Income Tax Officer and another
Himachal Pradesh High Court · 2018-11-05 · CWP No.2716 of 2017
Procedural order
Pending statutory appeal to be decided within two months of receipt; reopening issue to be addressed if permissible in law. Notice and assessment not quashed.
Commissioner of Income Tax (Exemption), Chandigarh v. Tibetan Children Village Dal Lake, Dharamshala
Himachal Pradesh High Court · 2018-11-05 · OMP(M) No.29 of 2017 with Income Tax Appeal No.117 of 2018
Procedural order
Re-filing delay condoned; appeal withdrawn with liberty for an amended fresh appeal within four weeks and limitation protection conditional on that filing period.
Commissioner of Income Tax (Exemption), Chandigarh v. Tibetan Children Village Dal Lake, Dharamshala
Himachal Pradesh High Court · 2018-11-05 · OMP(M) No.30 of 2017 with Income Tax Appeal No.115 of 2018
Procedural order
Re-filing delay condoned; appeal withdrawn with liberty for an amended fresh appeal within four weeks and limitation protection conditional on that filing period.
Commissioner of Income Tax (Exemption), Chandigarh v. Tibetan Children Village Dal Lake, Dharamshala
Himachal Pradesh High Court · 2018-11-05 · OMP(M) No.31 of 2017 with Income Tax Appeal No.116 of 2018
Procedural order
Re-filing delay condoned; appeal withdrawn with liberty for an amended fresh appeal within four weeks and limitation protection conditional on that filing period.
Commissioner of Income Tax (Exemption), Chandigarh v. Tibetan Children Village Dal Lake, Dharamshala
Himachal Pradesh High Court · 2018-11-05 · OMP(M) No.26 of 2017 with Income Tax Appeal No.113 of 2018
Procedural order
Re-filing delay condoned; appeal withdrawn with liberty for an amended fresh appeal within four weeks and limitation protection conditional on that filing period.
Commissioner of Income Tax (Exemption), Chandigarh v. Tibetan Children Village Dal Lake, Dharamshala
Himachal Pradesh High Court · 2018-11-05 · OMP(M) No.27 of 2017 with Income Tax Appeal No.114 of 2018
Procedural order
Re-filing delay condoned; appeal withdrawn with liberty for an amended fresh appeal within four weeks and limitation protection conditional on that filing period.
Meghalaya Electricity Corporation Limited v. Commissioner of Income Tax, Shillong and Others
Meghalaya High Court · 2018-10-30 · WP(C) No. 391 of 2018
Procedural order
Confronted during argument with non-maintainability, petitioner sought withdrawal with liberty to pursue available remedies. Petition dismissed as withdrawn with that liberty; no tax merits determined.
Commissioner of Income Tax, Shimla v. Sarabjit Singh
Himachal Pradesh High Court · 2018-10-24 · Income Tax Appeal No.3 of 2013
Procedural order
Appeal disposed of for undisputed low tax effect under Circular 03/2018, with express no-precedent and no-merits reservations.
Doon Vally Finance and Leasing Limited v. Principal Commissioner of Income Tax and another
Himachal Pradesh High Court · 2018-10-23 · CWP No.2575 of 2017
Procedural order
Writ dismissed as infructuous after a memorandum entrusted assessment cases to Kolkata authorities for centralization; no tax-merits adjudication.
Commissioner of Income Tax, Shimla v. HP State Environment Protection and Pollution Control Board
Himachal Pradesh High Court · 2018-10-11 · Income Tax Appeal No.14 of 2014
Procedural order
By joint submissions, CIT(A) and ITAT orders set aside and the first appeal restored for fresh hearing; Court expressly declined any opinion on merits.
Shashwat Agarwal v. Principal Commissioner of Income Tax and Two Others
Allahabad High Court · 2018-09-11 · Writ Tax No. 373 of 2018
Procedural order
Taxpayer writ petition dismissed for non-prosecution after counsel reported no instructions; any interim order discharged.
Rich Udyog Network Ltd. v. Principal Commissioner of Income Tax (Central) and Two Others
Allahabad High Court · 2018-09-11 · Writ Tax No. 401 of 2018
Procedural order
Taxpayer writ dismissed for non-prosecution after counsel reported no instructions; any interim order discharged.
M/s Rich Universe Network Ltd. v. Principal Commissioner of Income Tax (Central) and Two Others
Allahabad High Court · 2018-09-11 · Writ Tax No. 399 of 2018
Procedural order
Taxpayer writ dismissed for non-prosecution after counsel reported no instructions; any interim order discharged.
M/s Nirbhrant Management and Consultant Pvt. Ltd. v. Principal Commissioner of Income Tax (Central) and Two Others
Allahabad High Court · 2018-09-11 · Writ Tax No. 397 of 2018
Procedural order
Taxpayer writ dismissed for non-prosecution after counsel reported no instructions; any interim order discharged.
M/s Cityon Infrastructure Pvt. Ltd. v. Principal Commissioner of Income Tax (Central) and Two Others
Allahabad High Court · 2018-09-11 · Writ Tax No. 400 of 2018
Procedural order
Taxpayer writ dismissed for non-prosecution after counsel reported no instructions; any interim order discharged.
M/s Bansal Suppliers Pvt. Ltd. v. Principal Commissioner of Income Tax and Two Others
Allahabad High Court · 2018-09-11 · Writ Tax No. 398 of 2018
Procedural order
Taxpayer writ dismissed for non-prosecution after counsel reported no instructions; any interim order discharged.
Cityon Nano Technology Pvt. Ltd. v. Principal Commissioner of Income Tax and Two Others
Allahabad High Court · 2018-09-11 · Writ Tax No. 372 of 2018
Procedural order
Taxpayer writ petition dismissed for non-prosecution after counsel reported no instructions; any interim order discharged.
Income Tax Officer, B Ward, Allahabad & Others v. Yasharth & Others
Allahabad High Court · 2018-09-10 · FIRST APPEAL No. - 47 of 1985
Procedural orders
Old first appeal dismissed for failure to prosecute
Principal Commissioner of Income Tax-I, Kanpur v. Jaswant Singh
Allahabad High Court · 2018-08-31 · Income Tax Appeal Defective No. 33 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax v. Hari Om Anand
Allahabad High Court · 2018-08-31 · Income Tax Appeal No. 317 of 2015
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s E. Transition System
Allahabad High Court · 2018-08-31 · Income Tax Appeal No. 5 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s E. Transition System
Allahabad High Court · 2018-08-31 · Income Tax Appeal No. 16 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Allahabad v. Meja Urja Nigam Pvt. Ltd.
Allahabad High Court · 2018-08-30 · Income Tax Appeal No. 47 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Kanpur and Another v. Shri Madan Hada
Allahabad High Court · 2018-08-28 · Income Tax Appeal No. 160 of 2015
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Aligarh v. Shri Ramveer Singh, Contractor
Allahabad High Court · 2018-08-28 · Income Tax Appeal No. 204 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax v. Valley Extraction Pvt. Ltd.
Himachal Pradesh High Court · 2018-08-27 · Income Tax Appeal No.60 of 2016
Procedural order
Revenue appeal withdrawn in view of CBDT Circular 3/2018; no underlying tax-merits determination.
Commissioner of Income Tax-II, Kanpur v. M/s Rahman Exports Pvt. Ltd.
Allahabad High Court · 2018-08-16 · Income Tax Appeal No. 172 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Mittal Coal Enterprises
Allahabad High Court · 2018-08-16 · Income Tax Appeal No. 540 of 2009
Procedural order
Revenue appeal dismissed as infructuous after counsel reported settlement by the Settlement Officer; no merits determination.
Principal Commissioner of Income Tax, Bareilly v. Amitabh Virendra Asthana
Allahabad High Court · 2018-08-10 · Income Tax Appeal No. 122 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Bareilly v. Amitabh Virendra Asthana
Allahabad High Court · 2018-08-10 · Income Tax Appeal No. 116 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Bareilly v. Amitabh Virendra Asthana
Allahabad High Court · 2018-08-10 · Income Tax Appeal No. 123 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax v. M/s Pranay Towers
Allahabad High Court · 2018-08-10 · Income Tax Appeal No. 230 of 2016
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Kanpur v. Smt. Uma Pandey
Allahabad High Court · 2018-08-10 · Income Tax Appeal No. 140 of 2015
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Allahabad v. Smt. Vinti Agarwal, Allahabad
Allahabad High Court · 2018-08-10 · Income Tax Appeal No. 18 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Allahabad v. Smt. Kavita Agarwal, Allahabad
Allahabad High Court · 2018-08-10 · Income Tax Appeal No. 20 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Bhagwati Prasad Maheshwari v. Commissioner of Income Tax, Meerut and Another
Allahabad High Court · 2018-08-09 · Income Tax Appeal No. 689 of 2007
Procedural order
Taxpayer appeal dismissed for non-prosecution after counsel reported no further instructions; no tax merits adjudicated.
Principal Commissioner of Income Tax-II, Varanasi v. M/s Kanhaiya Alankar Mandir
Allahabad High Court · 2018-08-08 · Income Tax Appeal No. 197 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Moradabad v. Kisan Sehkari Chinni Mills Ltd., Najibabad
Allahabad High Court · 2018-08-08 · Income Tax Appeal No. 160 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax and Another v. Deepak Motors
Allahabad High Court · 2018-08-08 · Income Tax Appeal No. 236 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-I, Agra v. Shri Surendra Kalra
Allahabad High Court · 2018-08-08 · Income Tax Appeal No. 471 of 2008
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Bareilly v. Khaliq Ahmed
Allahabad High Court · 2018-08-07 · Income Tax Appeal No. 42 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Agra v. Shri Rishi Kumar Gupta
Allahabad High Court · 2018-08-07 · Income Tax Appeal No. 121 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax-2, Kanpur v. M/s Prachi Leather Pvt. Ltd.
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 298 of 2015
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Meerut v. M/s Nav Bharat Duplex (P) Ltd.
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 323 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax and Another v. JRK Auto Parts (P) Ltd. (now known as M/s Summit Auto Seats)
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 302 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax (Central Circle II) v. M/s Model Echoes Pvt. Ltd.
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 66 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax and Another v. HDFC Bank Ltd.
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 13 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax (TDS), Kanpur and Another v. Noida Commercial Cooperative Bank Ltd.
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 79 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Additional Commissioner of Income Tax v. Takniki Shiksha Sansthan
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 201 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Additional Commissioner of Income Tax v. Bio Med Pvt. Ltd.
Allahabad High Court · 2018-08-06 · Income Tax Appeal No. 230 of 2015
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Varanasi v. M/s Hotel Pradeep, Varanasi
Allahabad High Court · 2018-08-03 · Income Tax Appeal No. 251 of 2016
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Noida and Another v. Adobe Systems India Pvt. Ltd.
Allahabad High Court · 2018-08-03 · Income Tax Appeal No. 59 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax and Another v. Adobe Systems India Pvt. Ltd.
Allahabad High Court · 2018-08-03 · Income Tax Appeal No. 88 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
M/s Mirha Exports Pvt. Ltd. v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2018-08-03 · Writ Tax No. 46 of 2018
Procedural order
Review application against the interlocutory order and the writ petition both dismissed as withdrawn; no tax merits adjudicated.
M/s M.K. Overseas Pvt. Ltd. v. Principal Commissioner of Income Tax and Another
Allahabad High Court · 2018-08-03 · Writ Tax No. 48 of 2018
Procedural order
Review application against the interlocutory order and the writ petition both dismissed as withdrawn; no tax merits adjudicated.
Ghaziabad Development Authority through Finance Controller v. Additional Commissioner of Income Tax (TDS), Ghaziabad
Allahabad High Court · 2018-08-03 · Writ Tax No. 880 of 2009
Procedural order
Writ petition dismissed as not pressed at petitioner counsel’s request; no tax merits adjudicated.
Deputy Commissioner of Income Tax, Allahabad v. Sri Someshwar Prasad
Allahabad High Court · 2018-08-03 · Income Tax Appeal No. 225 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Allahabad v. Sri Suresh Chandra Kesarwani, Sahson, Allahabad
Allahabad High Court · 2018-08-03 · Income Tax Appeal No. 326 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Aligarh v. Smt. Nalini P. Kapoor
Allahabad High Court · 2018-08-03 · Income Tax Appeal No. 302 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Balmiki Singh
Patna High Court · 2018-08-03 · Civil Writ Jurisdiction Case No.7875 of 2017
Source extract brief
Source extract brief; read the complete order.
M/s Nodi Exports, Moradabad v. Assistant Commissioner of Income Tax, Moradabad
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 536 of 2008
Procedural order
Assessee’s appeal dismissed for non-prosecution; interim order, if any, vacated. No tax merits adjudicated.
Income Tax Officer (TDS and Survey), Aligarh v. The Senior Account Officer, Harduaganj
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 266 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-II, Kanpur v. M/s Prachi Leathers, C-3, Udyog Nagar, Kanpur
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 216 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Allahabad v. Shri Sanjeev Agarwal
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 404 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Allahabad and Another v. Shri Sanjeev Tripathi
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 8 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Allahabad and Another v. M/s Infotech Consultants & Service Providers
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 515 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Allahabad and Another v. Dr. (Smt.) Vandana Bansal
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 492 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Aligarh v. Sri Bal Kishan Gupta
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 301 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Vikrant Chemico Industries Pvt. Ltd.
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 163 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Spring Merchandisers Pvt. Ltd.
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 432 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Prachi Leathers (P) Ltd.
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 125 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax and Another v. Smt. Rashmi Barman
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 113 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax (TDS), Kanpur v. The Senior Accounts Officer
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 232 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax (Central), Kanpur v. M/s Krishna Sugar Corporation
Allahabad High Court · 2018-08-02 · Income Tax Appeal No. 375 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Alkem Laboratories Limited
Patna High Court · 2018-08-02 · Civil Writ Jurisdiction Case No.10859 of 2018
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax-II, Kanpur Nagar v. M/s Propane Products Ltd., Kanpur Nagar
Allahabad High Court · 2018-08-01 · Income Tax Appeal No. 188 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax-II, Kanpur Nagar v. M/s Propane Products Ltd., Kanpur Nagar
Allahabad High Court · 2018-08-01 · Income Tax Appeal No. 49 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax-II, Kanpur Nagar v. M/s K.M. Sugar Mills Ltd., Kanpur Nagar
Allahabad High Court · 2018-08-01 · Income Tax Appeal No. 51 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-II, Kanpur v. M/s Euro Footwear Ltd.
Allahabad High Court · 2018-08-01 · Income Tax Appeal No. 225 of 2007
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Varanasi and Another v. M/s G.G. Textiles
Allahabad High Court · 2018-08-01 · Income Tax Appeal No. 232 of 2007
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax and Another v. M/s Som Fragrances Pvt. Ltd.
Allahabad High Court · 2018-08-01 · Income Tax Appeal No. 464 of 2008
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Gorakhpur v. Shri Dharam Nath
Allahabad High Court · 2018-07-31 · Income Tax Appeal No. 219 of 2016
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Varanasi v. Sri Santosh Kumar Agarwal
Allahabad High Court · 2018-07-31 · Income Tax Appeal No. 226 of 2014
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Varanasi and Another v. M/s Banaras Fabricks Emporium
Allahabad High Court · 2018-07-31 · Income Tax Appeal No. 371 of 2006
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Agra and Another v. M/s Black Mountain Looms Inida, Agra
Allahabad High Court · 2018-07-31 · Income Tax Appeal No. 199 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Bhole Baba Milk Food Industries Ltd.
Allahabad High Court · 2018-07-31 · Income Tax Appeal No. 824 of 2012
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax-II, Varanasi v. Aghor Eshwar Kinaram Ballia Associates
Allahabad High Court · 2018-07-26 · Income Tax Appeal No. 196 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax-I, Agra v. Kulbir Singh
Allahabad High Court · 2018-07-26 · Income Tax Appeal No. 198 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax (TDS), Kanpur and Another v. Mahamedha Cooperative Bank Ltd., Ghaziabad
Allahabad High Court · 2018-07-26 · Income Tax Appeal No. 232 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax (TDS), Kanpur and Another v. Mahamedha Cooperative Bank Ltd., Ghaziabad
Allahabad High Court · 2018-07-26 · Income Tax Appeal No. 233 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax-II, Agra v. M/s Hind Lamps Ltd.
Allahabad High Court · 2018-07-25 · Income Tax Appeal No. 193 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax and Another v. M/s Malira Gur & Khandsari Udyog
Allahabad High Court · 2018-07-25 · Income Tax Appeal No. 255 of 2010
Procedural order
Restoration application allowed, but the appeal again dismissed on low tax effect; no tax merits adjudicated.
Principal Commissioner of Income Tax, Varanasi v. M/s Udai Auto Sales Pvt. Ltd., Varanasi
Allahabad High Court · 2018-07-24 · Income Tax Appeal No. 273 of 2016
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-II v. M/s Cawnpore Club Limited
Allahabad High Court · 2018-07-24 · Income Tax Appeal No. 158 of 2016
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-I, Kanpur v. M/s Northern Tannery
Allahabad High Court · 2018-07-24 · Income Tax Appeal No. 142 of 2009
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Rotomac Pens Ltd.
Allahabad High Court · 2018-07-24 · Income Tax Appeal No. 199 of 2009
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Meerut v. Sarvdaman Tyagi
Allahabad High Court · 2018-07-23 · Income Tax Appeal No. 325 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Principal Commissioner of Income Tax, Meerut v. Sarvdaman Tyagi
Allahabad High Court · 2018-07-23 · Income Tax Appeal No. 326 of 2017
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Co-operative Cane Development Union
Allahabad High Court · 2018-07-23 · Income Tax Appeal No. 85 of 2015
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Ara Bhagwan Das Educational Society, a Society incorporated under the Societies Act, 1986
Patna High Court · 2018-07-23 · Civil Writ Jurisdiction Case No.3476 of 2016
Source extract brief
Source extract brief; read the complete order.
International Hotel Siwan
Patna High Court · 2018-07-19 · Civil Writ Jurisdiction Case No.8925 of 2016
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax-I, Kanpur v. M/s Shrawan Sheetalaya
Allahabad High Court · 2018-07-19 · Income Tax Appeal No. 301 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-I, Kanpur v. M/s Association for the Prevention of Blindness
Allahabad High Court · 2018-07-19 · Income Tax Appeal No. 53 of 2011
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. Shri Narain Das
Allahabad High Court · 2018-07-19 · Income Tax Appeal No. 186 of 2009
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Kishori Lal Joginder Lal
Allahabad High Court · 2018-07-19 · Income Tax Appeal No. 347 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s K.C.K. Exports Ltd.
Allahabad High Court · 2018-07-19 · Income Tax Appeal No. 574 of 2008
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax and Another v. M/s Om Prakash Agarwal and Others
Allahabad High Court · 2018-07-19 · Income Tax Appeal No. 207 of 2010
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. Shree Ganpati Educational Society
Allahabad High Court · 2018-07-18 · Income Tax Appeal No. 83 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Noida Golf Course Society (Regd.)
Allahabad High Court · 2018-07-18 · Income Tax Appeal No. 80 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. M/s Baghel & Company, Sonebhadra
Allahabad High Court · 2018-07-18 · Income Tax Appeal No. 69 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Ghaziabad v. M/s Sant Vivekanad Educational and Welfare Society, Ghaziabad
Allahabad High Court · 2018-07-17 · Income Tax Appeal No. 344 of 2013
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax (TDS) and Another v. Noida Commercial Cooperative Bank Ltd.
Allahabad High Court · 2018-07-17 · Income Tax Appeal No. 95 of 2018
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-1 v. M/s Model Exims
Allahabad High Court · 2018-07-16 · Income Tax Appeal No. 751 of 2012
Procedural order
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Agra v. Sri Krishna Murari Lal Agarwal
Allahabad High Court · 2018-07-16 · Income Tax Appeal No. 748 of 2012
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground under Circular No.3/2018.
Principal Commissioner of Income Tax, Bareilly v. M/s Sahkari Ganna Vikas Samiti Ltd.
Allahabad High Court · 2018-07-13 · Income Tax Appeal No. 297 of 2017
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground under Circular No.3/2018.
Commissioner of Income Tax-II, Kanpur v. M/s Somani Iron & Steel Pvt. Ltd.
Allahabad High Court · 2018-07-13 · Income Tax Appeal No. 382 of 2008
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground under Circular No.3/2018.
Commissioner of Income Tax-II and Another v. M/s Vardhman Resorts (P) Ltd.
Allahabad High Court · 2018-07-13 · Income Tax Appeal No. 414 of 2011
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground under Circular No.3/2018.
Commissioner of Income Tax, Aligarh v. Shri Ajay Narayan Agarwal
Allahabad High Court · 2018-07-13 · Income Tax Appeal No. 351 of 2011
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground under Circular No.3/2018.
Commissioner Of Income Tax v. U V A E N S Samiti Ltd.
Allahabad High Court · 2018-07-05 · SECOND APPEAL FROM ORDER No. - 17 of 1984
Procedural orders
Dormant appeal dismissed with express liberty to seek recall
Commissioner Of Income Tax v. The Prem Spinning & Weaving Mills Co. Ltd.
Allahabad High Court · 2018-07-05 · SECOND APPEAL FROM ORDER No. - 4 of 1987
Procedural orders
The dormant appeal was dismissed, with liberty to seek recall if a party was aggrieved or the cause of action survived.
Commissioner Of Income Tax v. M/S Sakambari Paper Mills Pvt Ltd
Allahabad High Court · 2018-07-05 · SECOND APPEAL FROM ORDER No. - 5 of 1987
Procedural orders
The dormant appeal was dismissed, with liberty to seek recall if a party was aggrieved or the cause of action survived.
Mukesh Singh v. Principal Commissioner of Income Tax and 3 Others
Allahabad High Court · 2018-07-04 · Writ Tax No. 152 of 2017
Procedural order
Writ dismissed in default; any interim order stood abated.
Principal Commissioner of Income Tax-1 v. Asian Tiles Ltd.
Gujarat High Court · 2018-06-11 · Tax Appeal Nos. 576–590 and 621–626 of 2018
Judgments and reasoned final orders
Revenue appeals dismissed on revenue neutrality; one-per-cent estimate not endorsed.
Radha Devi v. Principal Commissioner of Income Tax
Himachal Pradesh High Court · 2018-05-07 · OMP(M) No.12/2018
Procedural order
Twelve days of delay condoned; appeal ordered to be registered and admitted on three substantial questions concerning acquisition proceeds, depreciation/use, a printed circular reference and alleged perversity.
Pr. Commissioner of Income Tax v. Jai Prakash Power Ventures Ltd.
Himachal Pradesh High Court · 2018-04-25 · Income Tax Appeal No.74 of 2017
Procedural order
Six questions disposed of separately: four treated as covered by cited decisions; one left with the authority on an existing remand and tariff-fee reimbursement remanded to ITAT.
Arun Kumar Verma
Patna High Court · 2018-04-16 · Civil Writ Jurisdiction Case No.8879 of 2016
Source extract brief
Source extract brief; read the complete order.
Sudha Gupta v. Chief Commissioner of Income Tax, Meerut and 3 Others
Allahabad High Court · 2018-04-10 · Writ Tax No. 607 of 2018
Procedural order
AO directed to decide pending section 220(6) application; no coercive steps until that decision.
Rahul Gupta v. Chief Commissioner of Income Tax and 3 Others
Allahabad High Court · 2018-04-10 · Writ Tax No. 606 of 2018
Procedural order
AO directed to decide pending section 220(6) application; no coercive steps until that decision.
Bihar State Food & Civil Supplies Corporation Ltd.
Patna High Court · 2018-04-10 · Miscellaneous Jurisdiction Case No.1118 of 2018
Source extract brief
Source extract brief; read the complete order.
Rural Works Department, Works Division Sasaram
Patna High Court · 2018-03-23 · Civil Writ Jurisdiction Case No.5392 of 2018
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2018-03-23 · Civil Writ Jurisdiction Case No.2215 of 2018
Source extract brief
Source extract brief; read the complete order.
Principal Commissioner of Income Tax-I, Kanpur v. Shri Pankaj Jaisawl
Allahabad High Court · 2018-03-08 · Income Tax Appeal No. 245 of 2017
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Manav Jain v. Income Tax Officer and Another
Allahabad High Court · 2018-03-07 · Writ Tax No. 206 of 2018
Procedural order
Writ dismissed as not pressed after counsel stated that the relief sought had already been granted.
Commissioner of Income Tax and Another v. M/s Sahkari Ganna Vikas Samiti Ltd.
Allahabad High Court · 2018-03-05 · Income Tax Appeal No. 411 of 2010
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax-II, Kanpur v. M/s Super House Leathers Ltd.
Allahabad High Court · 2018-02-27 · Income Tax Appeal No. 233 of 2011
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax, Meerut v. Jitendra Kumar Gupta
Allahabad High Court · 2018-02-22 · Income Tax Appeal No. 267 of 2010
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Commissioner of Income Tax v. Shri Laxmi Narain Khetan, Proprietor, M/s Vrindavan Carpet
Allahabad High Court · 2018-02-22 · Income Tax Appeal No. 409 of 2010
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Prasambi Design And Construction Private Limited
Patna High Court · 2018-02-16 · Civil Writ Jurisdiction Case No.5282 of 2015
Source extract brief
Source extract brief; read the complete order.
Dr. Gitanjali Kumari
Patna High Court · 2018-02-13 · Civil Writ Jurisdiction Case No.2538 of 2018
Source extract brief
Source extract brief; read the complete order.
Income Tax Officer Ward - 2(2), Patna
Patna High Court · 2018-02-09 · Miscellaneous Appeal No.695 of 2014
Source extract brief
Source extract brief; read the complete order.
Ramashish Pandey @ Ramasish Pandey
Patna High Court · 2018-01-29 · Miscellaneous Appeal No.175 of 2015
Source extract brief
Source extract brief; read the complete order.
M/s Metro & Metro v. Additional Commissioner of Income Tax
Allahabad High Court · 2018-01-18 · Income Tax Appeal No. 68 of 2014
Procedural order
Taxpayer appeal dismissed for non-prosecution after counsel reported no instructions.
Shapoorji Paloonji & Company Pvt. Ltd.
Patna High Court · 2018-01-12 · Civil Writ Jurisdiction Case No.17958 of 2016
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax v. M/s Piyush Crefinvest (P) Ltd.
Allahabad High Court · 2018-01-11 · Income Tax Appeal No. 563 of 2009
Procedural order
Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
ITA No.88 of 2017 — party caption absent from supplied order
Madhya Pradesh High Court · 2018-01-10 · ITA No.88 of 2017
Judgments and reasoned final orders
Tribunal must decide the agricultural-land ground affecting compensation TDS.
Rajendra Kumar Gupta v. Deputy Commissioner of Income Tax and Two Others
Allahabad High Court · 2018-01-09 · Writ Tax No. 641 of 2017
Procedural order
Writ dismissed for non-prosecution after counsel stated that he had no instructions.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2018-01-09 · Civil Writ Jurisdiction Case No.19185 of 2017
Source extract brief
Source extract brief; read the complete order.
Greater Noida Industrial Development Authority v. Assistant Commissioner of Income Tax and Two Others
Allahabad High Court · 2018-01-09 · Writ Tax No. 17 of 2018
Procedural order
Reassessment order produced and supplied; writ dismissed as withdrawn with liberty to file a fresh petition.
Commissioner of Income Tax v. M/s Setia Carriers
Allahabad High Court · 2018-01-09 · Income Tax Appeal No. 92 of 2015
Procedural order
Revenue conceded tax effect below the monetary limit; appeal dismissed as not maintainable.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2018-01-08 · Civil Writ Jurisdiction Case No.375 of 2018
Selected AKHB case note
Demand stay: reconsideration by speaking order
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2018-01-08 · Civil Writ Jurisdiction Case No.376 of 2018
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2018-01-08 · Civil Writ Jurisdiction Case No.377 of 2018
Source extract brief
Source extract brief; read the complete order.
North Bihar Power Distribution Co. Ltd.
Patna High Court · 2018-01-08 · Civil Writ Jurisdiction Case No.19154 of 2017
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax and Another v. M/s K.G. Hotel Pvt. Ltd.
Allahabad High Court · 2018-01-08 · Income Tax Appeal No. 466 of 2008
Procedural order
Revenue appeal dismissed on the monetary-limit ground; no assessment merits decided.
Commissioner of Income Tax, Kanpur v. M/s Bodega Alcobev, Kanpur
Allahabad High Court · 2018-01-02 · Income Tax Appeal No. 7 of 2015
Procedural order
Revenue appeal dismissed for tax effect below the monetary limit, as recorded in this order.
Dr. Gauri Shankar Prasad
Patna High Court · 2017-12-13 · Civil Review No.117 of 2017
Source extract brief
Source extract brief; read the complete order.
Dr. Gauri Shankar Prasad
Patna High Court · 2017-12-13 · Civil Review No.118 of 2017
Source extract brief
Source extract brief; read the complete order.
Dr. Gauri Shankar Prasad
Patna High Court · 2017-12-13 · Civil Review No.119 of 2017
Source extract brief
Source extract brief; read the complete order.
Dr. Gauri Shankar Prasad
Patna High Court · 2017-12-13 · Civil Review No.120 of 2017
Source extract brief
Source extract brief; read the complete order.
Dr. Gauri Shankar Prasad
Patna High Court · 2017-12-13 · Civil Review No.121 of 2017
Source extract brief
Source extract brief; read the complete order.
State of H.P. v. Director of Income Tax (CIB) and another
Himachal Pradesh High Court · 2017-08-31 · CWP No.1857 of 2017
Procedural order
Withdrawal with liberty for alternative remedies and a case-specific limitation direction; original annexures to be returned while photocopies are retained.
Nai Rajdhani Path Pramandal, Road Construction Department, Government of Bihar, Patna
Patna High Court · 2017-08-29 · Civil Writ Jurisdiction Case No.12231 of 2017
Source extract brief
Source extract brief; read the complete order.
Lall & Lall Enqicons Pvt. Ltd.
Patna High Court · 2017-08-08 · Civil Writ Jurisdiction Case No.1327 of 2015
Source extract brief
Source extract brief; read the complete order.
Dilip Kumar & Associates (Accounts & Tax Consultants)
Patna High Court · 2017-08-08 · Civil Writ Jurisdiction Case No.11961 of 2015
Source extract brief
Source extract brief; read the complete order.
Dilip Kumar & Associates (Accounts & Tax Consultants)
Patna High Court · 2017-08-08 · Civil Writ Jurisdiction Case No.12984 of 2015
Source extract brief
Source extract brief; read the complete order.
Bhubneshwar Prasad Gupta (HUF)
Patna High Court · 2017-08-07 · Civil Writ Jurisdiction Case No.2916 of 2015
Source extract brief
Source extract brief; read the complete order.
Stovekraft India v. Chief Commissioner of Income Tax and another
Himachal Pradesh High Court · 2017-06-20 · CWP No.3157 of 2015
Procedural order
Writ dismissed as withdrawn on counsel’s request; no express liberty or tax-merits decision.
Principal Commissioner of Income Tax v. H.P. Power Corporation Ltd.
Himachal Pradesh High Court · 2017-05-17 · OMP(M) No.19/2016
Procedural order
Delay of 121 days condoned, appeal ordered to be registered and listing fixed for 25 May 2017.
Smt. Sanju Devi
Patna High Court · 2017-05-11 · Civil Writ Jurisdiction Case No.14291 of 2015
Source extract brief
Source extract brief; read the complete order.
H.P. Board of School Education v. Commissioner of Income Tax
Himachal Pradesh High Court · 2017-05-11 · Income Tax Appeal No.3 of 2016
Procedural order
Appeal withdrawn with conditional liberty for appropriate proceedings; specific interim protection and limitation directions recorded.
Smt. Kamla Varma and Another v. Assistant Commissioner of Income Tax, Shillong Circle, Shillong
Meghalaya High Court · 2017-03-29 · WP(C) No. 36 of 2017
Procedural order
Directors sought defreezing of company bank accounts and maintenance of three appeals without 15 percent pre-deposit. Petition withdrawn with liberty to file afresh or seek appropriate remedies after Court identified framing defects; merits expressly untouched.
M/s Nagar Parishad Phulwarisharif
Patna High Court · 2017-03-28 · Civil Writ Jurisdiction Case No.4089 of 2017
Source extract brief
Source extract brief; read the complete order.
Baddi Baritiwala Nalagarh Development Authority v. Commissioner of Income Tax and another
Himachal Pradesh High Court · 2017-02-28 · CWP No.1922 of 2015
Procedural order
Writ dismissed as withdrawn with liberty to seek an appropriate remedy; no underlying tax question determined.
Tripura Cricket Association v. Commissioner of Income Tax and Others
Tripura High Court · 2017-01-24 · WP(C) No. 393 of 2015
Procedural order
Writ disposed of as not pressed after success before CIT(A); refund of deposited Rs 2,61,44,624 with accrued interest directed upon proper application.
M/s R.M. Associates
Patna High Court · 2016-12-15 · Civil Writ Jurisdiction Case No.9279 of 2015
Source extract brief
Source extract brief; read the complete order.
M/s Kiran Prakashan, Naya Tola, Patna
Patna High Court · 2016-12-15 · Civil Writ Jurisdiction Case No.17071 of 2015
Source extract brief
Source extract brief; read the complete order.
Shri Mahavir Sthan Nyas Samiti
Patna High Court · 2016-11-23 · Miscellaneous Jurisdiction Case No.4729 of 2014
Source extract brief
Source extract brief; read the complete order.
Lal Bahadur Singh
Patna High Court · 2016-11-23 · Civil Writ Jurisdiction Case No.21039 of 2014
Source extract brief
Source extract brief; read the complete order.
Vijay Sharma
Patna High Court · 2016-11-08 · Civil Writ Jurisdiction Case No. 27 of 2016
Source extract brief
Source extract brief; read the complete order.
M/s Gurukul
Patna High Court · 2016-10-27 · Civil Writ Jurisdiction Case No.8487 of 2016
Source extract brief
Source extract brief; read the complete order.
M/s Gurukul
Patna High Court · 2016-10-27 · Civil Writ Jurisdiction Case No.9170 of 2016
Source extract brief
Source extract brief; read the complete order.
M/s Gurukul
Patna High Court · 2016-10-27 · Civil Writ Jurisdiction Case No.9171 of 2016
Source extract brief
Source extract brief; read the complete order.
Pr. Commissioner of Income Tax v. Hotel Landmark
Himachal Pradesh High Court · 2016-10-25 · Income Tax Appeal No.36 of 2016
Procedural order
Revenue appeal disposed of on the undisputed historical below-Rs.20 lakh tax-effect position and absence of an exception; no tax-merits adjudication.
Rajeev Kumar
Patna High Court · 2016-10-18 · Civil Writ Jurisdiction Case No.17261 of 2016
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax v. H.P. Bus Stand Management & Development Authority
Himachal Pradesh High Court · 2016-09-21 · Income Tax Appeal Nos.25, 26 and 27 of 2014
Procedural order
Revenue appeals disposed of on the undisputed historical below-Rs.20 lakh tax-effect position and absence of an exception; no tax-merits adjudication.
Chattar Singh Tomar v. Commissioner of Income Tax
Himachal Pradesh High Court · 2016-08-10 · Income Tax Appeal Nos.31, 32 and 33 of 2016
Procedural order
Default-related Tribunal orders set aside; ITAT directed to hear miscellaneous applications 185, 186 and 187/Chd/2008 on merits. No decision on the underlying tax controversy.
Commissioner of Income Tax, Shimla v. M/s Asia Health Resorts
Himachal Pradesh High Court · 2016-07-27 · Income Tax Appeal No.10/2014
Procedural order
Revenue appeal disposed of under the historical low-tax-effect policy: tax factor below Rs.20 lakh and no stated exception.
Santosh Kumar Jha
Patna High Court · 2016-07-12 · Civil Writ Jurisdiction Case No.18894 of 2015
Source extract brief
Source extract brief; read the complete order.
Spray Engineering Devices v. Assistant Commissioner of Income Tax
Himachal Pradesh High Court · 2016-05-23 · Income Tax Appeal No.36/2009
Procedural order
Appeal dismissed in default and for non-prosecution because there was no representation for the appellant.
Pr. Commissioner of Income Tax, Shimla v. H.P. State Civil Supplies Corporation Ltd.
Himachal Pradesh High Court · 2016-05-17 · Income Tax Appeal No.29 of 2016
Procedural order
Revenue appeal disposed of on the undisputed historical below-Rs.20 lakh tax-effect position and absence of an exception; no adjudication of the underlying tax merits.
Pr. Commissioner of Income Tax v. Aarge Drugs Pvt. Ltd.
Himachal Pradesh High Court · 2016-05-02 · Income Tax Appeal No.40 of 2015
Procedural order
Revenue appeal disposed of on the undisputed historical below-Rs.20 lakh tax-effect position and absence of an exception; no adjudication of the underlying tax merits.
Commissioner of Income Tax, Shimla v. Shoghi Communication Ltd.
Himachal Pradesh High Court · 2016-04-06 · Income Tax Appeal Nos.8 and 40 of 2007, 52 and 54 of 2008 and 27 of 2009
Procedural order
Five Revenue appeals disposed of because each was below the historical Rs.20 lakh tax-effect limit and no stated exception applied; no tax-merits decision.
Commissioner of Income Tax (TDS) v. HP Bus Stand Management & Development Authority
Himachal Pradesh High Court · 2016-03-31 · Income Tax Appeal No.28 of 2014
Procedural order
Revenue appeal disposed of under the historical low-tax-effect policy; substantive tax merits not adjudicated.
Commissioner of Income Tax v. Tarun Industries
Himachal Pradesh High Court · 2016-03-28 · Income Tax Appeal No.33 of 2009
Procedural order
Revenue appeal disposed of under the historical low-tax-effect policy; substantive tax merits not adjudicated.
Commissioner of Income Tax, Shimla v. H.P. General Industries Corporation Ltd.
Himachal Pradesh High Court · 2016-03-22 · Income Tax Appeal No.9 of 2015
Procedural order
Revenue appeal disposed of under the historical low-tax-effect policy; substantive tax merits not adjudicated.
Commissioner of Income Tax v. Shree Triveni Foods
Himachal Pradesh High Court · 2016-03-21 · Income Tax Appeal No.21 of 2011
Procedural order
Revenue appeal disposed of under the historical low-tax-effect policy; substantive tax merits not adjudicated.
Commissioner of Income Tax v. Partap Singh Rajender Chamola
Himachal Pradesh High Court · 2016-03-19 · Income Tax Appeal No.37 of 2009
Procedural order
Revenue appeal disposed of under the historical low-tax-effect policy; substantive tax merits not adjudicated.
Commissioner of Income Tax v. Garg Metal Industries
Himachal Pradesh High Court · 2016-03-16 · Income Tax Appeal No.4011 of 2013
Procedural order
Revenue appeal disposed of under the historical low-tax-effect policy; substantive tax merits not adjudicated.
Commissioner of Income Tax v. Jai Mata Glass Ltd. and connected appeals
Himachal Pradesh High Court · 2016-03-15 · Income Tax Appeal Nos.16/2007, 47/2008, 50/2009, 37/2010, 1/2013 and 2/2013
Procedural order
Revenue appeals disposed of under the historical low-tax-effect policy; substantive tax merits not adjudicated.
Commissioner of Income Tax v. H.P. General Industries Corp. Ltd.
Himachal Pradesh High Court · 2016-03-11 · Income Tax Appeal No.29 of 2014
Procedural order
Proceeding dismissed as withdrawn on counsel’s client instructions; no costs and no adjudication of the tax merits.
Commissioner of Income Tax, Shimla v. Sarao Papers & Allied Products Pvt. Ltd.
Himachal Pradesh High Court · 2016-03-09 · Income Tax Appeal No.1 of 2010
Procedural order
Revenue appeal disposed of on the undisputed historical low-tax-effect position; no adjudication of the underlying tax merits.
Commissioner of Income Tax, Shimla v. H.P. Energy Development Agency (HIMURJA), Shimla
Himachal Pradesh High Court · 2016-03-08 · Income Tax Appeal Nos.9, 10 and 11 of 2010
Procedural order
Revenue appeals disposed of on the undisputed historical low-tax-effect position; no adjudication of the underlying tax merits.
Nai Rajdhani Path Pramandal, Road Construction Department, Government of Bihar, Patna
Patna High Court · 2016-02-15 · Civil Writ Jurisdiction Case No.16015 of 2015
Source extract brief
Source extract brief; read the complete order.
Himachal Pradesh School Education Board v. Commissioner of Income Tax
Himachal Pradesh High Court · 2015-12-21 · OMP(M) No.32/2015
Procedural order
Delay of one year, seven months and twenty-four days condoned; appeal taken on board and listed for 10 May 2016.
Janahitha Credit Co-operative Society Limited v. Income Tax Officer & Ors.
Karnataka High Court · 2015-11-17 · W.P. No. 44621/2015
Procedural orders and remands
Conditional recovery arrangement sustained; blanket stay claim rejected.
Himalayan Vegefruit Ltd. v. Deputy Commissioner of Income Tax (lead appeal; companion captions not supplied)
Himachal Pradesh High Court · 2015-10-13 · Income Tax Appeal No.55/2008, with ITAs60/2008 and61/2008
Procedural order
Three appeals dismissed in default and for non-prosecution after being called twice without representation for the appellants.
Commissioner of Income Tax & Anr. v. Salarpuria Properties Pvt. Ltd.
Karnataka High Court · 2015-09-18 · R.P. No. 290/2011 in I.T.A. No. 401/2009, with I.T.A. Nos. 398 and 400/2009
Judgments and reasoned final orders
Deemed-dividend review and connected appeals rejected on non-shareholder principle.
Tax Recovery Officer, Income Tax Department v. Additional Thasildar Recovery Officer & Anr.
Karnataka High Court · 2015-09-11 · W.P. No. 36713/2015
Procedural orders and remands
Cancellation of the proposed auction left the writ without surviving relief.
B.R. Ramaraju; Kamala Rajshekar (through legal heir); B.R. Anjan Kumar v. Commissioner of Income Tax & Anr.
Karnataka High Court · 2015-09-10 · W.P. Nos. 6467, 6470, 26074 and 6469/2015
Judgments and reasoned final orders
Property-sale expenditure claims failed for want of supporting evidence.
Mookambika Associates v. Assistant Commissioner of Income Tax & Ors.
Karnataka High Court · 2015-09-04 · W.P. Nos. 29258–29259/2015
Judgments and reasoned final orders
Interest-waiver refusal sustained against the recorded history of non-cooperation.
S. Jaganathan, legal heir of A.S. Sengoda Gounder v. Commissioner of Income Tax & Ors.
Karnataka High Court · 2015-08-05 · W.P. No. 5911/2015
Procedural orders and remands
Prior appellate condition defeated the claim for KVSS consideration.
Khimi Ram v. Commissioner of Income Tax (Appeal) and another
Himachal Pradesh High Court · 2015-05-29 · CMPMO No.11 of 2015
Procedural order
Petition dismissed as withdrawn with liberty to approach the statutory authority, after the Court referred to the alternative income-tax remedy; no costs.
Commissioner of Income Tax & Anr. v. H.B. Datar (through legal representatives)
Karnataka High Court · 2015-04-08 · I.T.A. No. 966/2006
Procedural orders and remands
Revenue appeal abated after failure to substitute representatives of a deceased legal representative.
Bihar Industrial Area Development Authority
Patna High Court · 2015-03-30 · Civil Writ Jurisdiction Case No.4737 of 2015
Selected AKHB case note
Section 197: government project funds
M/S Advantage Media Consultants Pvt. Ltd.
Patna High Court · 2015-02-05 · Civil Writ Jurisdiction Case No.10690 of 2012
Source extract brief
Source extract brief; read the complete order.
Commissioner of Income Tax & Anr. v. Gina Enterprises
Karnataka High Court · 2015-01-09 · ITA 117/2009
Procedural orders and remands
Revenue appeal dismissed for low tax effect with conditional liberty to seek revival.
Commissioner of Income Tax-III & Anr. v. Hutti Gold Mines Co. Ltd.
Karnataka High Court · 2014-09-16 · I.T.A. No. 8/2014
Judgments and reasoned final orders
Wind-power generation as a second business supported additional depreciation.
Savita Rao v. Commissioner of Income Tax
Himachal Pradesh High Court · 2014-08-19 · Income Tax Appeal No.62/2008
Procedural order
Appeal dismissed in default for non-prosecution when no one appeared for the appellant.
Avantor Performance Materials India Limited v. Commissioner of Income Tax
Himachal Pradesh High Court · 2014-07-14 · OMP(M) No.24/2014
Procedural order
Delay of 231 days condoned; appeal taken on board, notice waived and consideration listed for 1 September 2014.
Commissioner of Income Tax (TDS) v. State Bank of Patiala
Himachal Pradesh High Court · 2014-06-25 · OMP(M) No.11/2014
Procedural order
Twenty-seven days of delay condoned on the recorded sufficient cause; appeal taken on board and listed for 12 August 2014.
Commissioner of Income Tax (TDS) v. State Bank of Patiala
Himachal Pradesh High Court · 2014-05-15 · OMP(M) No.9/2014
Procedural order
Fifty-one days’ delay in filing the appeal condoned without respondent objection; appeal taken on board, notice waived and connected listing directed.
Commissioner of Income Tax (TDS) v. State Bank of Patiala
Himachal Pradesh High Court · 2014-05-15 · OMP(M) No.10/2014
Procedural order
Fifty-one days’ delay in filing the appeal condoned without respondent objection; appeal taken on board, notice waived and connected listing directed.
Gian Chand Vij v. Assistant Commissioner of Income Tax
Himachal Pradesh High Court · 2014-01-02 · Income Tax Appeal No.35/2009
Procedural order
Appeal dismissed in default and for non-prosecution when no one appeared for the appellant.
Sri Jihveshwara Credit Co-operative Society Ltd. v. Commissioner of Income Tax (Appeals)-II & Anr.
Karnataka High Court · 2013-11-12 · Review Petition No. 812 of 2013 in WP No. 38337 of 2013
Procedural orders and remands
Review rejected because no ground to revisit the earlier writ order was made out.
Renuka Gowda v. Commissioner of Income Tax & Anr.
Karnataka High Court · 2013-09-27 · I.T.A. Crob. No. 1/2008 in I.T.A. No. 1232/2006
Procedural orders and remands
Cross-objection became infructuous following the connected appeal order.
Blue Coast Infrastructure Development Pvt. Ltd. v. Commissioner of Income Tax, Shimla and others
Himachal Pradesh High Court · 2013-09-20 · Civil Writ Petition No.724 of 2013
Procedural order
Writ permitted to be withdrawn with liberty to pursue its contentions before the concerned authority; all questions left open.
Sri Jihveshwara Credit Cooperative Society Ltd. v. Commissioner of Income Tax (Appeals)-II & Anr.
Karnataka High Court · 2013-09-19 · W.P. No. 38337/2013
Procedural orders and remands
Pending appellate stay application directed to be decided within three weeks.
Jeans Knit Private Limited v. Deputy Commissioner of Income Tax & Anr.
Karnataka High Court · 2013-08-13 · W.P. No. 36150/2013
Judgments and reasoned final orders
Reasoned reopening objections order sustained; disputed section 10B facts left for enquiry.
Learning Curve Technologies Bangalore Private Limited v. Assistant Commissioner of Income Tax & Anr.
Karnataka High Court · 2013-03-19 · WP No. 8598 of 2013
Judgments and reasoned final orders
Writ against refusal to condone delay in a TDS refund claim rejected on the stated explanation.
United Education Society v. Chief Commissioner of Income Tax
Karnataka High Court · 2013-03-13 · WP No. 42179 of 2012
Judgments and reasoned final orders
Educational exemption refusal sustained where donation powers and possible non-educational use remained unexplained.
Asha Technologies through partner Rajni Verma v. Deputy Commissioner of Income Tax, Circle Parwanoo and others
Himachal Pradesh High Court · 2012-03-15 · Civil Writ Petition No.4653 of 2009-I
Procedural order
Writ petition and pending applications dismissed as infructuous on petitioner counsel’s submission.
Commissioner of Income Tax v. Rita Keshri & Shekhar Keshri
Patna High Court · 2011-04-26 · Misc. Appeal Nos. 376, 377, 378 & 384 of 2009
Selected AKHB case note
Section 263: inadequate assessment enquiry
Commissioner of Income Tax, Shimla v. Steinle Machine Fabric India
Himachal Pradesh High Court · 2011-02-26 · Income Tax Appeal No.37 of 2005
Procedural order
Revenue appeal disposed of as infructuous after a fresh assessment was made and challenged in separate proceedings.
Gurmit Singh v. Deputy Commissioner of Income Tax
Himachal Pradesh High Court · 2009-12-15 · CWP No.1017/2007
Procedural order
Writ petition dismissed as not pressed on counsel’s instructions; no substantive tax issue decided.
Commissioner of Income Tax v. Gagan Singh Katoch
Himachal Pradesh High Court · 2009-11-16 · Income Tax Appeal No.37 of 2003
Procedural order
Earlier Tribunal-order challenge disposed of as infructuous; assessment to be governed by the subsequent Tribunal order that had attained finality.
Commissioner of Income Tax v. Gagan Singh Katoch
Himachal Pradesh High Court · 2009-11-16 · Income Tax Appeal No.36 of 2003
Procedural order
Earlier Tribunal-order challenge disposed of as infructuous; assessment to be governed by the subsequent Tribunal order that had attained finality.
Commissioner of Income Tax v. Gagan Singh Katoch
Himachal Pradesh High Court · 2009-11-16 · Income Tax Appeal No.38 of 2003
Procedural order
Earlier Tribunal-order challenge disposed of as infructuous; assessment to be governed by the subsequent Tribunal order that had attained finality.
Commissioner of Income Tax v. Gagan Singh Katoch
Himachal Pradesh High Court · 2009-11-16 · Income Tax Appeal No.34 of 2003
Procedural order
Earlier Tribunal-order challenge disposed of as infructuous; assessment to be governed by the subsequent Tribunal order that had attained finality.
Commissioner of Income Tax v. Gagan Singh Katoch
Himachal Pradesh High Court · 2009-11-16 · Income Tax Appeal No.33 of 2003
Procedural order
Earlier Tribunal-order challenge disposed of as infructuous; assessment to be governed by the subsequent Tribunal order that had attained finality.
Commissioner of Income Tax, Shimla v. Shree Kangra Steel Pvt. Ltd.
Himachal Pradesh High Court · 2009-09-08 · Income Tax Appeal No.38 of 2005
Substantive judgment
Revenue appeal allowed for failure to give the AO an opportunity to examine and rebut additional evidence; evidence retained and matter remanded to CIT(A).
Commissioner of Income Tax v. H.P. Financial Corporation
Himachal Pradesh High Court · 2009-09-01 · Income Tax Appeal No.21 of 2004
Substantive judgment
Write-off question answered for the assessee, but the historical financial-corporation deduction limit required reconsideration; assessment orders set aside and matter remanded to the AO.
Commissioner of Income Tax (International Taxation) & Anr. v. Sonata Information Technology Limited
Karnataka High Court · 2009-01-19 · ITA No. 1064 of 2006
Procedural orders and remands
Seven days allowed to cure appeal defects, with dismissal conditional on non-compliance.
Commissioner of Income Tax (Exemptions) & Anr. v. A.S. Kupparaju Brothers Charitable Foundation Trust
Karnataka High Court · 2009-01-19 · ITA No. 1226 of 2006
Procedural orders and remands
Seven days allowed to cure appeal defects, with dismissal conditional on non-compliance.
Commissioner of Income Tax v. Shivalik Hatcheries
Himachal Pradesh High Court · 2008-09-23 · Income Tax Appeal No.7/2000
Procedural order
Revenue’s appeal dismissed as not pressed after counsel stated that a coordinate-bench judgment dated 24 June 2008 covered the matter.
Lady Willingdon Hospital v. Chief Commissioner of Income Tax
Himachal Pradesh High Court · 2008-07-25 · CWP No.129/2004
Procedural order
Writ petition dismissed as withdrawn after counsel placed the client’s written withdrawal instruction on record.
S.K. Mahajan v. Commissioner of Income Tax and another
Himachal Pradesh High Court · 2008-07-07 · CWP 1054/1996
Judgments and reasoned final orders
Interest-waiver refusal sustained within limited writ review
Commissioner of Income-tax v. Shivalik Hatcheries Pvt. Ltd.
Himachal Pradesh High Court · 2008-06-24 · ITR 6/1996
Depreciation and investment allowance
Specially designed poultry sheds as plant under historical law; concern-based extra shift allowance subject to exclusions.
Commissioner of Income Tax v. Winsome Dyeing & Processing Ltd.
Himachal Pradesh High Court · 2008-05-28 · ITA 3/2000
Interest income before business operations
Interest on temporarily deposited project borrowing taxable under section 56; fresh expenditure verification request rejected.
Sarita Vij & Co. v. Commissioner of Income Tax and another
Himachal Pradesh High Court · 2008-05-23 · ITA 1/1999 with ITA 2/1999
Co-owned property and assessment status
Separately assessed co-owners with ascertainable property shares could not be reassessed as AOP or BOI on these facts.
Commissioner of Income Tax, Shimla v. H.P. State Industrial Development Corporation Ltd.
Himachal Pradesh High Court · 2008-04-30 · ITR 1/2000
Trading loss on shares
Worthless subsidiary shares held as stock-in-trade supported trading loss without an actual sale.
Commissioner of Income Tax, Patiala v. H.P. State Small Industries and Export Corporation Limited
Himachal Pradesh High Court · 2008-04-22 · ITR 2/1997
Interest following rectification
Pre-1 April 1985 provisions did not authorize enhanced interest following rectification.
Purewal & Associates v. Commissioner of Income Tax
Himachal Pradesh High Court · 2008-03-10 · ITR 7/1995
Validity of loss return
Historical section 139(10): belated company loss return treated as non est despite depreciation components.
H.P. Mineral and Industrial Development Corporation, Shimla v. Commissioner of Income Tax, Patiala
Himachal Pradesh High Court · 2008-01-10 · ITR 26/1995
Accrual of interest income
Post-accrual waiver of subsidiary-loan interest did not erase mercantile income.
Commissioner of Income Tax, Patiala v. Masaddi Ram Ganga Ram
Himachal Pradesh High Court · 2008-01-02 · ITR 4/1996
Judgments and reasoned final orders
Hotel building did not qualify as plant for claimed depreciation
Commissioner of Income Tax v. Dalip Chand and Sons; Dalip Chand and Sons v. Commissioner of Income Tax
Himachal Pradesh High Court · 2008-01-02 · ITR 7/1996 and ITR 8/1996
Business expenditure
Deliberate splitting of cash payments and unsupported exceptional-circumstance claims did not avoid disallowance.
Commissioner of Income Tax v. Kamy Software Solutions (P) Ltd.
Madras High Court · 2007-12-04 · TC(A) No. 1464 of 2007
Income-tax judgments
Penalty deletion upheld on the factual finding of bona fide belief and full disclosure, although the deduction disallowance had become final.
Commissioner of Income Tax v. Jagish Ram Krishan Chand
Himachal Pradesh High Court · 2007-11-28 · ITR 15/1995
Revised returns and deductions
Deduction claims and audit reports before final assessment; recalled assessments defeated the premise of a post-completion claim.
Dilbagh Industries v. Income Tax Officer, Ward I, Phagwara
Punjab and Haryana High Court · 2007-11-26 · ITA 346/2007
Judgments and reasoned final orders
Survey-stock valuation addition sustained where the appeal raised no substantial question of law.
Commissioner of Income Tax v. Vishwa Bhushan Banta
Himachal Pradesh High Court · 2007-11-19 · ITR 8/1995
Carry-forward of losses
Historical section 148 fiction permitted carry-forward of determined loss despite failure of the section 139(4) route.
Jai Kumar Muni Chand v. Commissioner of Income Tax
Himachal Pradesh High Court · 2007-10-29 · ITR 24/1995
Accrual of business expenditure
Deduction of disputed retrospective sales-tax enhancement allowed when litigation and stay ended.
Dabwali Transport Co. v. Commissioner of Income Tax, Rohtak and another
Punjab and Haryana High Court · 2007-10-15 · ITA 175 and 176/2007
Judgments and reasoned final orders
Labour-expense findings raised no substantial question of law
Deputy Commissioner of Income Tax v. Chola Textiles Pvt. Ltd.
Madras High Court · 2007-10-03 · Tax Case No. 344 of 2004
Income-tax judgments
Section 80-I relief upheld without first subtracting section 80 HH deduction under the historical provisions considered.
V. Nachiappan v. Income Tax Officer, WardI(3), Karaikudi
Madras High Court · 2007-09-20 · WA No. 2664 of 2001
Income-tax judgments
Reassessment challenge relegated to statutory appeal with case-specific payment and filing directions.
Commissioner of Income Tax, Rohtak v. United Pharma International Ltd.
Punjab and Haryana High Court · 2007-09-18 · ITA 300/2007
Judgments and reasoned final orders
Depreciation appeal dismissed following United Pharma precedent
Sudhir Bhasin and Vijay Kumar Bhasin v. Commissioner of Income Tax, Patiala
Punjab and Haryana High Court · 2007-09-11 · ITR Nos. 69 and 69A of 1998
Judgments and reasoned final orders
Factual addition disputes did not raise a legal question; references returned unanswered.
Commissioner of Income Tax, Patiala v. R.K. Gupta (HUF), Chandigarh
Punjab and Haryana High Court · 2007-09-11 · ITR 379 and 380/1995
Procedural and interlocutory orders
Interest-deduction reference returned unanswered after records unavailable
Commissioner of Income Tax v. Himachal Engineering Co. Pvt. Ltd.
Himachal Pradesh High Court · 2007-09-11 · ITR 10/1995 with ITRs 2, 9, 11, 13, 14, 16, 17, 18 and 20/1995
Depreciation and government subsidy
Incentive subsidy not intended to meet asset cost: depreciation cost reduction rejected under P.J. Chemicals.
Commissioner of Income Tax, Chandigarh-II v. Punjab State Co-operative Milk Producers Federation Ltd.
Punjab and Haryana High Court · 2007-09-10 · ITA 584/2006
Cooperative deduction
Section 80P(2)(d) relief upheld on interest from working capital advanced to another cooperative society.
Subhash Chander Gupta v. Income Tax Officer, Ward 1, Hoshiarpur
Punjab and Haryana High Court · 2007-09-07 · ITA 282/2007
Judgments and reasoned final orders
Challenge to sustained purchase and unexplained-payment additions dismissed as attempted reappreciation of facts.
Telu Ram, B.K.O. Raman v. Commissioner of Income Tax, Jalandhar and another
Punjab and Haryana High Court · 2007-09-05 · CWP 928/1989
Procedural and interlocutory orders
Reasons and speaking order required before reassessment
Commissioner of Income Tax-I v. Tractors & Farm Equipment Ltd.
Madras High Court · 2007-08-27 · T.C.(A) 73/2004
Export deduction remand
Section 80HHC issue remitted because the Tribunal applied a provision effective after the relevant assessment year.
Shivalik Woollen Mills Private Limited v. Assistant Commissioner of Income Tax, Ludhiana
Punjab and Haryana High Court · 2007-08-13 · ITA Nos.31 and 32 of 2004
Procedural and interlocutory orders
Theft and undisclosed-sales findings raised no substantial question of law.
Deputy Commissioner of Income Tax v. Sree Janardhana Mills
Madras High Court · 2007-08-09 · TC(A) No. 267 of 2004
Income-tax judgments
Withdrawal of beneficial sick-industry circular concessions held prospective in the pending assessment dispute.
Haryana Telecom Limited v. Additional Commissioner of Income Tax, Sonepat and others
Punjab and Haryana High Court · 2007-08-07 · CWP 4746/2007
Procedural and interlocutory orders
Garnishee notice withdrawn; writ dismissed as infructuous
Commissioner of Income Tax, Karnal v. Piccadily Agro Industries Ltd.
Punjab and Haryana High Court · 2007-08-06 · ITA 362/2006
Depreciation and revision
Actual trial production constitutes business use for depreciation; revision rejected.
Commissioner of Income-tax, Jalandhar v. Kulwant Industries
Punjab and Haryana High Court · 2007-07-26 · ITR 104/1998
Partner capital and gift evidence
Deletion of partner-capital credit upheld on accepted evidence of a genuine gift from the partner’s maternal uncle.
Commissioner of Income Tax, Jalandhar v. Prem Kumar Bhagat
Punjab and Haryana High Court · 2007-07-26 · ITR 75/1998
Judgments and reasoned final orders
Binding appellate directions required a specific order appointing the non-resident’s agent.
Commissioner of Income-tax, Jalandhar v. National Mining Co.
Punjab and Haryana High Court · 2007-07-25 · ITR 61/1999
Penalty and timing of disclosed receipts
Penalty deletion upheld where the disputed receipt was already disclosed and assessed on accrual in the earlier year.
Punjab State Agricultural Marketing Board v. Commissioner of Income Tax-I and another
Punjab and Haryana High Court · 2007-07-23 · CWP 17998, 17810 and 2753/2005
Local authority status and reassessment
Impugned notices quashed; assessment directed treating Punjab Mandi Board as local authority for the historical period.
Commissioner of Income Tax v. Sapthagiri Traders Ltd., Satya Traders Ltd., Venkatadri Traders Ltd. and Krishnaveni Traders Ltd.
Madras High Court · 2007-07-11 · TC(A) Nos. 1035 to 1038, 1065, 1066, 1072 and 1073 of 2007
Income-tax judgments
Packing-material expenditure upheld on factual findings of genuine transactions and business purpose; eight Revenue appeals dismissed.
Subhash Chand Verma v. Commissioner of Income Tax, Chandigarh and another
Punjab and Haryana High Court · 2007-07-09 · ITA 108/2007
Judgments and reasoned final orders
NRI gift addition sustained: capacity and genuineness unproved
Commissioner of Income Tax, Chandigarh-I v. HFCL Infotel Limited
Punjab and Haryana High Court · 2007-07-09 · ITA Nos. 616 and 617 of 2006
Judgments and reasoned final orders
Pre-operative guarantee-deposit interest treatment retained on direct project nexus and consistency.
Commissioner of Income Tax v. A.V.K. Constructions Pvt. Ltd.
Madras High Court · 2007-06-21 · TC(A) No. 664 of 2007
Income-tax judgments
Subletting receipts of the short-term lessee retained as business income under the ownership provisions considered.
Shanta Lal Chopra v. Commissioner of Income Tax, Patiala
Himachal Pradesh High Court · 2007-06-15 · ITR 18/1994; RA 149/1993 and RA 172/1993
Cash credits and interest income
Unexplained property advances and FDR interest decided for Revenue; separate loan credit upheld for taxpayer.
Nathu Ram and Co. v. Commissioner of Income Tax
Himachal Pradesh High Court · 2007-06-15 · ITR 11/1994
Judgments and reasoned final orders
Unchallenged section144A directions bound fresh assessment
Commissioner of Income-Tax-I v. Ganesan Builders Ltd.
Madras High Court · 2007-06-14 · T.C.(A) 637/2007 and 638/2007
Penalty on disclosed deduction claim
Penalty deletion upheld where investment write-down was disclosed; losing the revenue-loss claim did not itself establish inaccurate particulars.
Commissioner of Income-tax v. Sak Soft Ltd.
Madras High Court · 2007-06-13 · T.C.(A) 586/2007
Revision and software export deduction
Section 263 revision failed where section 10B treatment of limited domestic sales was a permissible view.
Commissioner of Income Tax v. Thiagarajar Mills Ltd.
Madras High Court · 2007-06-11 · TC(A) Nos. 446, 830 and 831 of 2007
Income-tax judgments
Export-deduction turnover exclusions and exchange fluctuation on replacement-machinery expenditure upheld on the precedents applied.
Commissioner of Income Tax v. Elgi Ultra Industries Ltd.
Madras High Court · 2007-06-06 · TC(A) No. 441 of 2007
Income-tax judgments
Reassessment beyond four years failed under the then section 147 proviso because material facts had been fully disclosed.
Arihant Tiles & Marbles Pvt. Ltd. v. Income Tax Officer, Ward 2(1), Udaipur
Rajasthan High Court · 2007-05-30 · ITA 82 and 83/2006
Judgments and reasoned final orders
Conversion of purchased marble blocks into usable slabs and tiles qualified as manufacture.
Commissioner of Income Tax, Udaipur v. Udaipur Chemicals & Fertilisers (P) Ltd.
Rajasthan High Court · 2007-05-29 · Income Tax Reference Application 85/1998
Judgments and reasoned final orders
Bank valuation difference without findings on actual stock discrepancy does not justify a reference.
Commissioner of Income Tax, Jodhpur v. Anop Udai Works
Rajasthan High Court · 2007-05-28 · Income Tax Reference Application 64/1998
Procedural and interlocutory orders
Terminal-allowance issue ordered to be referred; merits deferred
Commissioner of Income Tax, Ajmer v. Meena Devi Mansinghka
Rajasthan High Court · 2007-05-25 · ITA 95, 96 and 97/2007
Judgments and reasoned final orders
Defective valuation report alone did not support reopening; Revenue’s three appeals dismissed.
Romesh Kumar Dogra v. Income Tax Appellate Tribunal and others
Punjab and Haryana High Court · 2007-05-21 · CWP 7681/2007
Alternative remedy and forum
Writ petitioner relegated to section 260A appeal in Himachal Pradesh.
Commissioner of Income Tax v. Vimal Raj Singhvi
Rajasthan High Court · 2007-05-04 · D.B. Income Tax Appeal 59/2007
Judgments and reasoned final orders
Search additions based on presumptions and estimates deleted
Commissioner of Income Tax, Amritsar v. Kapil Bharany (Individual)
Punjab and Haryana High Court · 2007-05-02 · ITR 122/1990
Reference procedure
Share-loss reference returned unanswered because the amount involved was small.
Commissioner of Income Tax, Faridabad v. Economic Development and Associates
Punjab and Haryana High Court · 2007-04-30 · ITA 134/2007
Judgments and reasoned final orders
ADB mission consultancy remuneration exemption sustained on the appointment and undisputed coverage.
Janeshwar Lal Rajeshwar Lal v. Commissioner of Income Tax
Himachal Pradesh High Court · 2007-04-27 · ITR 12/1994
Penalty for late returns
Late-return penalties: accepted illness explanation did not establish cause beyond the requested extension.
Commissioner of Income Tax, Karnal v. Ramesh Bhayana
Punjab and Haryana High Court · 2007-04-18 · ITA 560/2006
Judgments and reasoned final orders
Unexplained-investment deletions were supported by evidence
Commissioner of Income Tax v. Sambandham Spinning Mills Ltd. and Mallur Siddheswara Spinnings Mills Ltd.
Madras High Court · 2007-04-18 · TC(A) Nos. 368 to 372 of 2007
Income-tax judgments
Historical machinery-replacement relief and interest deduction upheld; findings on own profits and employee hospital benefits were material.
Commissioner of Income Tax v. Rajinder Kumar Gandhi
Himachal Pradesh High Court · 2007-04-18 · ITA 23/2005
Procedural and interlocutory orders
Prior scrutiny approval did not bar revision; fresh assessment quashed
Commissioner of Income Tax v. R.M. Patel (HUF)
Madras High Court · 2007-04-18 · TC(A) No. 385 of 2007
Income-tax judgments
Block-assessment additions could not rest on seized material unconnected with the HUF assessee.
Commissioner of Income Tax v. Yash Pal Garg & Co.
Himachal Pradesh High Court · 2007-04-17 · ITR 6/1994
Judgments and reasoned final orders
Merger did not bar revision of issues not decided in appeal
Sarla Handicrafts Private Limited v. Additional Commissioner of Income Tax
Punjab and Haryana High Court · 2007-04-16 · ITA 118/2007
Export deduction
Stock-shortage surrender cannot be presumed export income for section 80HHC.
Commissioner of Income Tax, Jodhpur v. Madad Ali Ansari & Co.
Rajasthan High Court · 2007-04-16 · D.B. Income Tax Reference 16/1999
Judgments and reasoned final orders
Reference dismissed following earlier ruling that the firm’s genuineness was a factual finding.
Dr. Sahib Ram Giri v. Income Tax Officer, Ward 2, Sri Ganganagar
Rajasthan High Court · 2007-04-10 · D.B. Income Tax Appeal 41/2007
Procedural and interlocutory orders
No substantial question at remand stage; reopening objections require reasoned decision before fresh assessment.
Commissioner of Income Tax-III, Ludhiana v. Oswal Woolen Mills Ltd.
Punjab and Haryana High Court · 2007-04-05 · ITA 555/2006
Companion-order disposal
Revenue appeal dismissed by adoption of same-day companion reasons.
Dhirendra Khare v. Commissioner of Income Tax, Shimla and others
Himachal Pradesh High Court · 2007-04-03 · CWP 721/2006
Procedural and interlocutory orders
Writ became infructuous after same relief in review petition
Commissioner of Income Tax, Haryana, Rohtak v. Haryana Land Reclamation Development Corporation Ltd.
Punjab and Haryana High Court · 2007-03-26 · ITR 152/1996
Judgments and reasoned final orders
Agricultural ancillary receipts, historical section43B proviso and bonus
Commissioner of Income Tax-I, Chandigarh v. Metal Products of India
Punjab and Haryana High Court · 2007-03-23 · ITA 553/2006
Judgments and reasoned final orders
Tenanted-property sale additions based on stamp valuations rejected on the recorded facts.
New Kailash Cotton Factory v. Assessing Officer-cum-Income Tax Officer, Ward 1, Mansa
Punjab and Haryana High Court · 2007-03-21 · ITA 510/2006
Judgments and reasoned final orders
Claimed agency profits remained taxable to the firm
Commissioner of Income Tax v. Ashok Leyland Ltd.
Madras High Court · 2007-03-21 · TC(A) No. 59 of 2004
Income-tax judgments
Revenue appeal on short-term capital loss in section 80 HHC computation dismissed; source reasoning requires careful reading.
Commissioner of Income Tax, Haryana, Rohtak v. Income Tax Appellate Tribunal and another
Punjab and Haryana High Court · 2007-03-16 · CWP 11754/1988
Procedural and interlocutory orders
Writ dismissed by reference to companion CWP11756/1988
Commissioner of Income-tax, Patiala v. Vinod Kumar Gupta
Punjab and Haryana High Court · 2007-02-28 · ITC 33/1991
Reference refusal and revision
Revenue’s request for reference dismissed after Tribunal set aside revision of insurance-compensation treatment.
Commissioner of Income-tax, Patiala v. Metalways (P) Ltd.
Punjab and Haryana High Court · 2007-02-28 · ITR 336 and 337 (source year conflict: 1995/1996)
Industrial undertaking deduction
Section 80J eligibility for the new undertaking distinguished from exclusion of transferred old machinery in capital computation.
Commissioner of Income Tax v. Sri Ramakrishna Mills (Cbe) Ltd.
Madras High Court · 2007-02-26 · T.C.(A) 27/2004
Export and industrial undertaking deductions
Sales tax and excise excluded from 80HHC turnover; electricity and letter-of-credit deposit interest excluded from 80HH/80-I relief.
Commissioner of Income Tax v. Chemicals and Plastics India Ltd.
Madras High Court · 2007-02-26 · TC(A) No. 23 of 2004
Income-tax judgments
Chamber building contribution allowed on commercial expediency; debenture redemption premium spreading also upheld.
Dollar Apparels v. Income Tax Officer, WardI(3), Tirupur
Madras High Court · 2007-02-21 · TC(A) Nos. 3, 4 and 5 of 2007
Income-tax judgments
Bank-deposit interest held outside export-derived profits for the historical section 80 HHC claim.
Commissioner of Income Tax (Central), Ludhiana v. Pawan Kant & Sons
Punjab and Haryana High Court · 2007-02-13 · ITR 80/1995
Judgments and reasoned final orders
HUF property and accretions: earlier same-assessee ruling followed
Commissioner of Income Tax, Jalandhar v. Rakesh Kumar
Punjab and Haryana High Court · 2007-02-08 · ITR 96/1999
Judgments and reasoned final orders
Jewellery ownership explanation upheld
Commissioner of Income Tax v. Neotech Company (Firm)
Madras High Court · 2007-02-07 · TC(A) No. 46 of 2007
Income-tax judgments
Deletion of surcharge upheld for a search predating the 1 June 2002 proviso under the historical block-assessment regime.
Hoshiarpur Roller Flour Mills v. Income Tax Officer and others
Punjab and Haryana High Court · 2007-02-05 · ITA 146/2006
Judgments and reasoned final orders
Penalty upheld on documented discrepancies and authorized admission
P.R. Locham v. Income Tax Officer, Patiala and another
Punjab and Haryana High Court · 2007-02-01 · CWP 1599/2007
Withdrawal with liberty
Withdrawal permitted with liberty to challenge the reassessment order in a fresh petition.
Commissioner of Income Tax, Faridabad v. Satish Chand Sethi
Punjab and Haryana High Court · 2007-02-01 · ITA 37/2006
Procedural and interlocutory orders
Revenue appeal dismissed with companion onus ruling
Commissioner of Income Tax-II, Jodhpur v. Meera Devi and Party
Rajasthan High Court · 2007-01-25 · D.B. Income Tax Appeal 47/2004
Procedural and interlocutory orders
Best-judgment estimate remitted for fresh Tribunal decision
Mumal Marbles Ltd. v. Assistant Commissioner of Income Tax, Udaipur
Rajasthan High Court · 2007-01-24 · D.B. Income Tax Appeal 50/2003
Procedural and interlocutory orders
Unclear basis for addition and an unput source-of-funds issue require fresh Tribunal adjudication.
Commissioner of Income Tax-II, Jodhpur v. Lokhpat Film Exchange (Cinema)
Rajasthan High Court · 2007-01-23 · D.B. Income Tax Appeals 61/2002 and 32/2002
Judgments and reasoned final orders
Bona fide partnership belief constituted reasonable cause for penalties
Commissioner of Income Tax v. Surana Metals and Steels (India) Ltd.
Madras High Court · 2007-01-22 · TC(A) No. 2716 of 2006
Income-tax judgments
Revenue’s confidentiality objection failed where its own signed later-year note acknowledged erroneous comparison in the disputed valuation.
Commissioner of Income Tax, Faridabad v. R.S. Aggarwal, proprietor Agro Engineering Works
Punjab and Haryana High Court · 2007-01-19 · ITA 267/2006
Judgments and reasoned final orders
Adverse donor statement required opportunity for cross-examination
Avery Cycle Industries Limited v. Commissioner of Income Tax (Central), Ludhiana
Punjab and Haryana High Court · 2007-01-19 · ITA 179/2005
Additional appellate ground
Additional depreciation ground based on existing record restored for Tribunal decision.
Amritsar Improvement Trust v. Commissioner of Income-Tax (Appeals)
Punjab and Haryana High Court · 2007-01-19 · CWP 909/2007
Procedural and interlocutory orders
Writ disposed with liberty to seek interim relief in the pending tax appeal.
Commissioner of Income Tax, Patiala v. Air Craft Radio Corporation
Punjab and Haryana High Court · 2007-01-17 · ITR 117/1990
Reassessment and finality
Second reassessment on the same grounds could not circumvent final annulment of the first.
Commissioner of Income Tax (Central), Ludhiana v. Upper India Steel Manufacturing & Engineering Co. (P) Ltd.
Punjab and Haryana High Court · 2007-01-16 · ITR 80/1988
Judgments and reasoned final orders
Deliberate underestimation of early advance-tax instalments attracted historical section 216 interest.
Surjit Motors v. Income Tax Officer, Ward-1, Pathankot
Punjab and Haryana High Court · 2007-01-15 · ITA 432/2006
Judgments and reasoned final orders
Unrecorded purchases and profit additions upheld on supported facts
P. Kropivnik v. Commissioner of Income Tax, Patiala
Punjab and Haryana High Court · 2007-01-15 · ITR 117/1987
Judgments and reasoned final orders
Investment allowance denied for timber-transport ropeway equipment
Commissioner of Income Tax, Patiala v. Major Tikka Khushwant Singh, Sangrur
Punjab and Haryana High Court · 2006-11-14 · ITR 51/1991
Procedural and interlocutory orders
Reference disposed in terms of companion reference
Commissioner of Income Tax, Udaipur v. Udaipur Shahkari Upbhokta Thok Bhandar Ltd.
Rajasthan High Court · 2006-11-02 · ITA 45, 46, 49, 50, 51 and 53/2002
Judgments and reasoned final orders
Regulated wholesale trading margin was not income from letting warehouses.
Commissioner of Income Tax, Patiala v. Poonam Rani, Ludhiana
Punjab and Haryana High Court · 2006-10-26 · ITR 30/1993
Procedural and interlocutory orders
Section 263 reference returned unanswered
Commissioner of Income Tax, Haryana, Rohtak v. Sant Ram Mangat Ram, Ambala City
Punjab and Haryana High Court · 2006-10-24 · ITR 181/1989
Judgments and reasoned final orders
Closing-stock valuation reference follows earlier assessment year
Shreyans Gems Pvt. Ltd., Jaipur v. Income Tax Settlement Commission and others
Rajasthan High Court · 2006-10-10 · Civil Special Appeal (W) 745/2004
Judgments and reasoned final orders
Refusal to admit settlement application upheld on judicial review
Atam Valves P. Limited v. Additional Commissioner of Income Tax, Range II, Jalandhar and others
Punjab and Haryana High Court · 2006-10-09 · CWP 6037/2006
Judgments and reasoned final orders
Same-city assessment transfer upheld
Commissioner of Income-tax (Central), Ludhiana v. Avery Cycle Industries Ltd.
Punjab and Haryana High Court · 2006-09-12 · ITA 74/2005
Judgments and reasoned final orders
Mixed outcome on dealer gifts and interest-free advances
Dhanji Ramji Chheda & Anr. / mortgagee bank v. Tax Recovery Officer-II, Hyderabad & Ors.
Andhra Pradesh High Court · 2005-12-08 · W.P. Nos. 15388 and 15449/2000
Procedural orders and remands
Auction notice quashed for failure to decide the bank’s objections; borrower’s writ dismissed.
Kiran Jewellers v. Assistant Director of Income Tax (Investigation) & Ors.
Andhra Pradesh High Court · 2005-11-17 · Writ Petition 22467/2005
Procedural orders and remands
Disputed stock-in-trade status left to enquiry; release refused
Kakinada Co-operative Town Bank Ltd. v. Assistant Commissioner of Income Tax & Ors.
Andhra Pradesh High Court · 2005-10-27 · W.P. No. 23209/2005
Procedural orders and remands
Recovery protected until Tribunal stay applications could be decided despite lack of quorum.
WP No.7641 of 2005 — educational society; name absent from supplied judgment
Andhra Pradesh High Court · 2005-10-24 · WP No.7641 of 2005
Judgments and reasoned final orders
Settlement admission refusal sustained within limited judicial review.
Dr. P. Saibaba v. Special Deputy Collector (LAO), S.R.B.C. & Anr.
Andhra Pradesh High Court · 2005-10-03 · Writ Petition 21199/2005
Procedural orders and remands
Declaration and verification route for compensation disbursement
Ghanta Narendra v. Commissioner of Income Tax (Appeals), Guntur & Anr.
Andhra Pradesh High Court · 2005-08-09 · Writ Petition 15827/2005
Procedural orders and remands
Transfer relief already granted; writ dismissed as spent
Muslim Education Social Cultural Organization (MESCO) v. Director of Income Tax (Exemptions) & Anr.
Andhra Pradesh High Court · 2005-08-01 · W.P. No. 24307/2004
Judgments and reasoned final orders
Refusal to renew section 80G approval sustained on findings of founder benefit.
Commissioner of Income Tax v. Micromax Systems (P) Ltd.
Madras High Court · 2005-07-06 · T.C.(A) 157/2003
Bad debts and accounting write-off
Mere provision did not satisfy the actual write-off requirement for the manufacturer’s bad-debt claim.
Dr. G. Ravindranath Sarma v. Commissioner of Income Tax (Appeals-I)
Andhra Pradesh High Court · 2005-04-28 · Writ Petition 9816/2005
Procedural orders and remands
Time-bound disposal of pending income-tax appeal
Pentakota Appala Naidu v. Commissioner of Income Tax-I & Ors.
Andhra Pradesh High Court · 2005-04-25 · W.P. No. 7563/2005
Judgments and reasoned final orders
Senior-citizen rebate required completion of 65 years within the relevant previous year.
Sri Krishna & Co. v. Deputy Commissioner of Income Tax & Anr.
Andhra Pradesh High Court · 2005-04-15 · Writ Petition 6482/2005
Procedural orders and remands
Speaking decision on objections to bank garnishee recovery
Innovation Industries v. Assistant Commissioner of Income Tax & Ors.
Andhra Pradesh High Court · 2005-04-13 · Writ Petition 7369/2005
Procedural orders and remands
Capital-gains valuation notice left for objections before assessment
A.P. Wine Dealers Association and others v. Deputy Director of Income Tax (Investigation), Unit 1(2), Hyderabad and others
Andhra Pradesh High Court · 2005-04-13 · W.P. No. 6009 of 2005
Judgments and reasoned final orders
Omnibus demand for excise applicants’ demand drafts exceeded the invoked investigation power.
M.A. Jabbar & Company v. Commissioner of Income Tax (VI) & Anr.
Andhra Pradesh High Court · 2005-02-22 · Writ Petition 2437/2005
Procedural orders and remands
KVSS challenge dismissed for unexplained delay and laches
Pavani Structurals Private Limited; Pavani Estates; Pavani Housing & Finance v. Commissioner of Income Tax (Central) & Anr.
Andhra Pradesh High Court · 2005-02-03 · Writ Petitions 1360, 1361, 1362 and 1404/2005
Procedural orders and remands
Bank garnishee notices withdrawn pending reserved ITAT judgments
S.V. Gopala Rao & Ors. v. Commissioner of Income Tax & Ors.
Andhra Pradesh High Court · 2004-08-09 · Writ Petition 8637/2003
Judgments and reasoned final orders
Tax-recovery auction set aside as beyond statutory time
Kawaljit Enterprises v. Commissioner of Income Tax & Ors.
Andhra Pradesh High Court · 2004-07-27 · Writ Petition 11268/2004
Procedural orders and remands
Interest-waiver refusal set aside for inconsistent cooperation findings
Philo Jose; P.J. Saju; Celine John; Jessy Rajan; P.K. Francies; Rosy Paul; P.K. Jose; Lilly Thomas; P.K. Thomas v. Chief Commissioner of Income Tax & Anr.
Andhra Pradesh High Court · 2004-07-08 · Writ Petitions 30883, 30223, 30302, 30478, 30376, 30345, 30477, 30279 and 30728/1998
Procedural orders and remands
Unreasoned partial interest waivers remanded for fresh decisions
Shri Raviteja Restaurants & Resorts (P) Ltd. & S. Subash v. Chief Commissioner of Income Tax-III
Andhra Pradesh High Court · 2004-06-28 · Writ Petition 18355/2003
Procedural orders and remands
Section 127 transfer quashed for insufficient reasons
N. Jayakrishna v. Commissioner of Income Tax (Appeals-II)
Andhra Pradesh High Court · 2004-06-17 · Writ Petition 3605/2004
Procedural orders and remands
Writ dismissed as infructuous on petitioner’s submission
Sudhakar Reddy Mettu
Telangana High Court · Decision date not indexed · ITA No.231/Hyd/2024
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Little More Engineering Private Limited
Calcutta High Court · Decision date not indexed · Case reference: see original order
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Harish Chandra Bhati
Allahabad High Court · Decision date not indexed · WRIT TAX No. - 465 of 2022
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Harigovind / G. Ravindran HUF
Madras High Court · Decision date not indexed · W.P.Nos.23014 of 2023
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Grid Solutions SAS
Delhi High Court · Decision date not indexed · W.P. (C) 16355/2025
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Global Hospitality Licensing SARL
Bombay High Court · Decision date not indexed · WRIT PETITION NO. 1611 OF 2024
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Employees Provident Fund Organization
Delhi High Court · Decision date not indexed · W.P.(C) 6049/2026
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Dinesh Jain
Allahabad High Court · Decision date not indexed · WRIT TAX No. - 2021
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Chamber of Tax Consultants / BCAS
Bombay High Court · Decision date not indexed · Income Tax Appeal No. 247 of 2015
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Andhra Pradesh reassessment writ batch
Andhra Pradesh High Court · Decision date not indexed · WRIT PETITION Nos: 14681/2023
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Allahabad Income Tax Appeal 436 of 2012
Allahabad High Court · Decision date not indexed · INCOME TAX APPEAL No. - 436 of 2012
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