COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2025

887 judgments · page 7 of 45

Tribunals and Commissions24 Dec 2025Partly Allowed

Pradip Naik Vs ITO

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4597

Income Tax Act, 1961-Section 250, 144(1), 147, 144, 148, 69B
Tribunals and Commissions24 Dec 2025Allowed

ASB Designs LLP Vs DCIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4405

Income Tax Act, 1961-Section 13A, 147, first proviso to Section 147, 148, first proviso to Section 148, 148A, 148A(b), 148A(d), 149, 149(1), fourth proviso to Section 149(1), 151, 151(1), 151(i), 151(ii)Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020-Section 3(1)(a), 3(1)(a)(ii)Finance Act, 2021
Tribunals and Commissions23 Dec 2025Allowed

Sunil Kumar Vs Income Tax Officer

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4553

Income Tax Act, 1961-Section 143(1), 143(1)(a), 143(1A), 143(3), 264, 36(1)(va), 36(1)(iv), 2(24)(x), 43B, 260A, 246A, 147, 139(1), 142(1), 10AA, Chapter VI-A, 80-OEmployees' Provident Fund and Miscellaneous Provisions Act, 1952
Tribunals and Commissions23 Dec 2025Allowed

Lister Moessner India Pvt. Ltd. Vs Income Tax Officer

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4595

Income Tax Act, 1961-Section 147, 144C(3), 144B, 144C(5), 144C, 148, 148A(b), 148A(d), 148A, 92CA(1), 92CA(2), 92CA(3), 92CA, 131(1A), 142(1), 151A, 234A, 234B, 270A, 68Finance Act, 2021Foreign Exchange Management Act
Tribunals and Commissions23 Dec 2025Allowed

Brij Bhushan Kalia Vs Income Tax Officer

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4594

Income Tax Act, 1961-Sections 13A, 147, 148 (including first proviso), 148A, 148A(b), 148A(d), 149, 149(1) (fourth proviso), 151, 151(1), 151(i), 151(ii)Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020-Section 3(1)(a)(ii)Finance Act, 2021
Tribunals and Commissions23 Dec 2025Allowed

Lotus Trust Vs DCIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4591

Income Tax Act, 1961-Section 143(1), 80G, 12AA, 11, 12A