ADITYA H. PATEL VS INCOME TAX OFFICER, WARD 3(3)(1), AHMEDABAD
HIGH COURT OF ALLAHABAD, Mar 30, 2026

1. RULE. Learned Senior Standing Counsel Mr.Aaditya D. Bhatt, waives service of notice of Rule on behalf of the respondent-Department. 2. Learned Senior Standing Counsel...

Legislation Referred To : Section 142(1), 143(2), 147, 148, 148A, 151

GM MODULAR PRIVATE LIMITED VS PRINCIPAL COMMISSIONER OF INCOME TAX- 1 AND ORS.
HIGH COURT OF BOMBAY, Mar 30, 2026

1. Rule. Respondents waive service. With the consent of the parties, Rule is made returnable forthwith and heard finally. 2. By this Writ Petition, filed under Article 226...

Legislation Referred To : Section 14A, 36(1)(va), 132, 143(1), 143(1), 143(1)(a), 143(3), 153A, 246A, 263, 264, 264(1), 264(4), 264(4)(a), 264(4)(b), 264(4)(c) , 270A, 270A(1), 270A(2), 270A(2)(a), 270A(3), 270A(3)(i)(a), 270A(6)(a), 271AAA, 271AAA(1), 271(1) , 271(1)(c)

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI VS NIVESH GROUP
HIGH COURT OF DELHI, Mar 30, 2026

1. Learned counsel for respondent submitted that the appeal in hands cannot continue, as the tax effect involved in the present appeal is below the limits as prescribed in...

Legislation Referred To : Section 10(23C), 12A, 12AA, 12AB, 263

HOSHAHALLYRAYA TRUST VS THE COMMISSIONER OF INCOME TAX (EXEMPTION) BANGALORE,
BANGALORE TRIBUNAL, Mar 30, 2026

1. The Appellant has submitted two appeals before this Tribunal challenging the orders issued by the respondent in relation to applications filed in Form No. 10AB dated 30...

Legislation Referred To : Section 12AB, 80G, 80G(5)

WHIRLPOOL OF INDIA LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Mar 30, 2026

This appeal is preferred by the assessee against the final assessment order dated 30.04.2022 passed by the Ld. ACIT, Circle-10(1), Delhi, (hereinafter referred as the...

Legislation Referred To : Section 37(1), 92, 92B, 143(3), 144C

AMITA MEMORIAL TRUST VS COMMISSIONER OF INCOME TAX (EXEMPTION)
BOMBAY TRIBUNAL, Mar 30, 2026

Test conclusion dt 9-6-2026

Legislation Referred To : Section 11, 12A, 12A(1)(ac)(ii), 12AA, 12AB, 12AB(1)(b)(ii), 80G, 80G(5), 80G(5)(ii)
In Favour Of : Test Decision in favour of Mater remanded

VYAVASAYA SEVA SAHAKARI SANGH LTD. (Rep. by its Manager, Sri. K. Pradeep Acharya) VS THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, (Rep. by ADDL./JOINT/DEPUTY/ACIT/ITO), INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, DELHI AND ANR.
HIGH COURT OF KARNATAKA, Mar 27, 2026

Sri.S.Annamalai., counsel for the petitioner and Sri.M.Thirumalesh along with Smt.Roopa Anavekar., counsel for the respondents have appeared in person. 2. Though the...

Legislation Referred To : Section 143(2), 144, 144B, 156, 270A, 272A, 272A(1)(d)

ASSISTANT COMMISSIONER OF INCOME TAX VS RELIANCE COAL RESOURES PVT. LTD.
BOMBAY TRIBUNAL, Mar 25, 2026

Captioned appeal by the Department arises of order dated 10.02.2025 passed by National Faceless Appeal Centre (NFAC), Delhi pertaining to Assessment Year (AY) 2020-21. 2....

Legislation Referred To : Section 36(1)(iii), 92CA(3)

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI VS ICT ACADEMY OF TAMIL NADU
CHENNAI TRIBUNAL, Mar 25, 2026

This appeal is filed by the Revenue directed against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi,...

Legislation Referred To : Section 2(15), 10(23), 11, 12, 12A, 13(8), 143(3)

M/S. KARNATAKA GRAMEENA BANK (Erstwhile M/s. Pragathi Krishna Gramin Bank) VS THE INCOME TAX OFFICER, TDS WARD- I, BELLARI
BANGALORE TRIBUNAL, Mar 25, 2026

These are the appeals filed by the assessee challenging the separate orders of the Ld.CIT(A)-2, Panaji dated 30/08/2025 in respect of A.Y. 201718 and dated 23/10/2025 in...

Legislation Referred To : Section 201(1), 201(1A)