COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2025

887 judgments · page 2 of 45

Tribunals and Commissions31 Dec 2025Allowed

Lifestyle And Media Holding Limited (Formerly Known As NDTV Lifestyle Holdings Limited) Vs Dy. Commissioner Of Income Tax

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4467

Income Tax Act, 1961-Section 143(3), 2(13), 71, 37(1), 271(1)(c), 14A, 36(1)(iii)

Tribunals and Commissions31 Dec 2025Partly Allowed

The Assistant Commissioner Of Income Tax Vs M/s Dalmia Cement Bharat Ltd.

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4466

Income Tax Act, 1961-Section 2(24), 14A, 32(1)(ii), 32(1)(aii), 32(1)(iia), first proviso to Section 32(1)(iia), 36(1)(vii), Explanation to Section 36(1)(vii), 40(a)(ii), 72A, 72AB, 72AA, 74, 80IB, 80IC, 115JB, 115JB(2), Explanation 1(c) to Section 115JB(2), Explanation-1(f) to Section 115JBIncome-tax Rules, 1962-Rule 8D, 8D(2)(ii), 8D(2)(iii)Finance Act, 2005

Tribunals and Commissions31 Dec 2025Partly Allowed

Sunita Bhardwaj Vs New Delhi

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4465

Income Tax Act, 1961-Section 250, 147, 144B, 151A, 234A, 234B, 234C, 151, 69, 24, 69A

Tribunals and Commissions31 Dec 2025Allowed

Nitin Johari Vs ACIT, Central Circle-3, New Delhi

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4464

Income Tax Act, 1961-Section 153A, 143(3), 132, 143(2), 142(1), 10(38), 68

Tribunals and Commissions31 Dec 2025Partly Allowed

Mahesh Kumar Verma Vs DCIT, Central Circle-2, Noida

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4463

Income-tax Act, 1961-Section 132, 142(1), 143(2), 68, 153D, 153A

Tribunals and Commissions31 Dec 2025Allowed

M/s Rohan Promoters Pvt. Ltd. Vs Income Tax Officer

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4461

Income Tax Act, 1961-Section 147, 144, 271(1)(c), 143(1), 148, 142(1)Income Tax Rules, 1962-Rule 46A

Tribunals and Commissions31 Dec 2025Allowed

Luxottica India Eyewear Pvt. Ltd. Vs Asst. CIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4459

Income Tax Act, 1961-Section 143(3), 144C(1), 92C

Tribunals and Commissions31 Dec 2025Partly Allowed

ACIT, Central Circle-14 Vs M/s Sandur Bypass Projects Pvt. Ltd.

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4457

Income-tax Act, 1961-Section 143(3), 153A, 127, 139, 144, 143(1), 143(2)

Tribunals and Commissions31 Dec 2025Dismissed

DCIT, CC-28 Vs Goldline International Finvest Limited

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4403

Income-tax Act, 1961-Section 132; Section 153A; Section 153A(1); Explanation 1 to Section 153A; Section 153C; Section 153C(1); First Proviso to Section 153C

Tribunals and Commissions31 Dec 2025Dismissed

Assistant Commissioner Of Income Tax, Delhi South Vs The Indure Private Limited

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4432

Income Tax Act, 1961-Section 250, 147, 144B, 139(1), 148A(d), 148, 143(2), 142(1), 69C, 68, 131

Tribunals and Commissions30 Dec 2025

JCIT (OSD), Delhi. Vs Aurionpro Toshi Automatic Systems, Private Limited

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4471

Income-tax Act, 1961-Section 148A(d), 147, 148, 143(2), 142(1), 144B, 68, 69C, 1°3(6)

Tribunals and Commissions30 Dec 2025Allowed

Nitin Gupta HUF Vs ACIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4462

Income Tax Act, 1961-Section 153A, 153A(1), Fourth Proviso to Section 153A, 153C, 153C(1), First Proviso to Section 153C, 139, 147, 148, 149, 151, 153, 132, 132A

Tribunals and Commissions30 Dec 2025Partly Allowed

G.S. Automobiles Private Limited Vs DCIT, Central Circle 6

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4460

Income-tax Act, 1961-Section 127(2)(a), 127(3), 68, 69C, 132, 153A, 153A(1), First Proviso to Section 153A, Second Proviso to Section 153A, Explanation 1 of Section 153A, 153B(1)(a), 153C, 153D, Chapter XIV B

Tribunals and Commissions30 Dec 2025Partly Allowed

Naresh Kumar Vs Assessing Officer

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4458

Income-tax Act, 1961-Section 143(1), 143(1)(a), 143(1)(a) clause (iv), 143(1) clause (iv), 282, 253(3), 253(5), 249(3), 249(2), 144B, 36(1)(va), 154, 139(1), 43B, 37, 37(1), 30 to 36, 234A and 234BESI Act, 1948

Tribunals and Commissions30 Dec 2025Allowed

Shri Raj Kumar Chaudhary Vs Income Tax Officer, Ward-34(5), Delhi

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4456

Income Tax Act, 1961-Section 147, 144, 144B, 271AAC(1), 249(3), 148, 148A(b), 148A(d), 151, 151A, 69A, 115BBE, 234A, 234B, 250, 253, 144B(1)(xi), 1448

Tribunals and Commissions30 Dec 2025Dismissed

DCIT Vs JFC Finance (India) Ltd.

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4503

Income Tax Act, 1961-Section 153C, 143(3), 153A(1), 153C(1)

Tribunals and Commissions30 Dec 2025Dismissed

DCIT Vs Shiva Consultants Pvt. Ltd.

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4502

Income Tax Act, 1961-Section 153C, 143(3), 153A(1) Explanation-I, proviso to Section 153C(1)

Tribunals and Commissions30 Dec 2025

ACIT Vs M/s. Westcourt Hospitality Pvt. Ltd.

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4497

Income Tax Act, 1961-Section 250, 143(3), 143(2), 142(1), 68, 37, 35D, 133(6), 57(iii), 37(1), 30 to 36Income Tax Rules, 1962-Rule 46AFinance Act, 2022

Tribunals and Commissions30 Dec 2025Allowed

Sanjay Bhaskar Vs DCIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4496

Income Tax Act, 1961-Section 250, 153A, 143(3), 139(1), 132(1), 132(4), 6, 6(1)(a), 6(1)(c), Explanation 1 to Section 6(1)(c), 127, 69A, 69B, 115C, 158BB(1), 1588(b)General Clauses Act-Section 9Merchant Shipping Act, 1958-Section 3, clause (18)

Tribunals and Commissions30 Dec 2025Dismissed

ACIT, Circle5(2) Vs M/s Cargil India Pvt.Ltd.

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4495

Income-tax Act, 1961-Section 143(3), 143(2), 142(1), 36(1)(iii), 92E, 92CA(2), 92C, 92C(2)Companies Act, 1956Income tax Rules-Rule 10D, 10D(3), 10D(3)(b), 10D(3)(c), 10B(1)