Pr. CIT v. V-con Integrated Solutions P. Ltd.

173 Taxmann.com 773High Court2025#7712 most cited

What is Pr. CIT v. V-con Integrated Solutions P. Ltd. authority for?

An assessment order cannot be set aside for lack of deep inquiry solely on the presumption or assumption that new information might emerge. The Assessing Officer's order should not be reversed without sufficient grounds for believing it to be erroneous and prejudicial to the revenue.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. V-Con Integrated Solutions · section 263 · inadequate enquiry · erroneous assessment order · prejudicial to revenue · lack of enquiry · 173 taxmann.com 773 · assessment order · Assessing Officer · revision power

Sections most often in play

Section 263Section 139(1)Section 143(3)Section 131Section 132Section 142(1)Section 143Section 153A
Read the full judgment

Issues it is cited on

assessment order erroneousmalabar industriallack of enquiryinadequate enquiryerroneous and prejudicialintangible assetssection 153dsection 263section 26regular assessmentsection 40(a)(ia)complete scrutiny

Judgments citing Pr. CIT v. V-con Integrated Solutions P. Ltd.

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

International Seaport (Haldia) Pvt. Ltd., Kolkata vs. PCIT, -2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 211/KOL/2022[2015-16]Status: DisposedITAT Kolkata26 Feb 2026AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm International Seaport (Haldia) Pvt. Ltd. Pcit, 2 C/O S.N. Ghosh & Associates, Aaykar Bhawan, P-7, Advocates, 2 Garstin Place, 2 Nd Chowringhee Square, Vs. Floor, Suite No.203, Off Hare Kolkata-700069, West Bengal Street, Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aaaci9468D Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S. Datta, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 26.02.2026

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S. Datta, DR
Section 12ASection 138Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM International Seaport (Haldia) Pvt. Ltd. PCIT, 2 C/o S.N. Ghosh & Associates, Aaykar Bhawan, P-7, Advocates, 2 Garstin Place, 2 nd Chowringhee Square, Vs. Floor, Suite No.203, Off Hare Kolkata-700069, West Bengal Street, Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAACI9468D Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S. Datta, DR Date of hearing: 29.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee…

Anjani Agarwal, Kolkata vs. PCIT (Central) Kolkata - 2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 403/KOL/2025[2021-22]Status: DisposedITAT Kolkata11 Nov 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Pcit (Central) Kolkata-2, Anjani Agarwal Dcit, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) Pan No. Aehpa0038H Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Raja Sengupta, DR
Section 142(1)Section 143(3)Section 263Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM PCIT (Central) Kolkata-2, Anjani Agarwal DCIT, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) PAN No. AEHPA0038H Assessee by : Shri S.K. Tulsiyan, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 21.08.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the revisionary order of th…

Rico Auto Industries Limited, Ludhiana vs. Pr. Commissioner of Income Tax-1, Ludhiana

The appeals stand allowed in terms of our above order

ITA 703/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh10 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.702/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.703/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) M/S Rico Auto Industries Ltd. Pr. Cit-1 बनाम/ B-26, Focal Point Aaykar Bhawan, Rishi Nagar Vs. Ludhiana (Punjab)-141010 Ludhiana (Punjab) - 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-8724-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 10/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. In These Twin Appeals, The Assessee Assails Proposed Revision Of The Assessment Order By Revisionary Authority U/S 263 For Assessment Years (Ay) 2020-21 & 2021-22. Facts Are Stated To Be Identical In Both The Years. First, We Take Up Appeal For Ay 2020-21 Wherein The Assessee Challenges Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr.

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) (Virtual) – Ld. DR
Section 142(1)Section 143(3)Section 263Section 35

…clusion that the earlier finding of the Income-tax Officer was erroneous and prejudicial to the interests of the Revenue. 14. The ratio of recent decision of Hon’ble High Court of Punjab & Haryana in the case of Pr. CIT vs. V-con Integrated Solutions P. Ltd. (173 Taxmann.com 773) would also apply wherein Hon’ble Court dismissed the appeal of the revenue against the order of Tribunal. It was observed that Pr. CIT did not point out any further enquiries which were required to be made by Ld. AO which have not been so made. The scope of Sec.263 is apparently to see whether AO has failed to conduct a proper enquiry wh…

Rico Auto Industries Limited, Ludhiana vs. Pr. Commissioner of Income Tax-1, Ludhiana

The appeals stand allowed in terms of our above order

ITA 702/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh10 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.702/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.703/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) M/S Rico Auto Industries Ltd. Pr. Cit-1 बनाम/ B-26, Focal Point Aaykar Bhawan, Rishi Nagar Vs. Ludhiana (Punjab)-141010 Ludhiana (Punjab) - 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-8724-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 10/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. In These Twin Appeals, The Assessee Assails Proposed Revision Of The Assessment Order By Revisionary Authority U/S 263 For Assessment Years (Ay) 2020-21 & 2021-22. Facts Are Stated To Be Identical In Both The Years. First, We Take Up Appeal For Ay 2020-21 Wherein The Assessee Challenges Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr.

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) (Virtual) – Ld. DR
Section 142(1)Section 143(3)Section 263Section 35

…clusion that the earlier finding of the Income-tax Officer was erroneous and prejudicial to the interests of the Revenue. 14. The ratio of recent decision of Hon’ble High Court of Punjab & Haryana in the case of Pr. CIT vs. V-con Integrated Solutions P. Ltd. (173 Taxmann.com 773) would also apply wherein Hon’ble Court dismissed the appeal of the revenue against the order of Tribunal. It was observed that Pr. CIT did not point out any further enquiries which were required to be made by Ld. AO which have not been so made. The scope of Sec.263 is apparently to see whether AO has failed to conduct a proper enquiry wh…

Hyderabad Yadgiri Tollway Private Limited, Ahmedabad vs. The Pr.CIT-1, Ahmedabad

The appeal of the assessee is dismissed

ITA 1332/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 143Section 143(3)Section 263Section 43A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Hyderabad Yadgiri Tollway Principal Commissioner of Private Limited, Income Tax-1, Sadbhav House, Aayakar Bhavan (Vejalpur), Opp. Law Garden Police Nr. Sachin Tower, Chowki, 100 Foot Road, Vs. Ellisbridge, Anandnagar-Prahladnagar Ahmedabad – 380 006. Road, (Gujarat). Ahmedabad – 380 015. [PAN – AACCH 3521 J] (Gujarat) (Appellant) (Respondent) Assessee by Shri Dhinal Shah, AR Revenue by Shri R. P. Rastogi, CIT-DR Date of Hearing 24.…

Janta Land Promoters Pvt Ltd, Mohali vs. The Prinicipal Commissioner of Income Tax, Chandigarh-1, Chandigarh

In the result, appeal of the Assessee is allowed

ITA 618/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh29 Oct 2025AY 2020-2021
For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 194Section 263Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 618/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2020-21 Janta Land Promoters Pvt. Ltd बनाम The Pr. CIT SCO 39-42, Sector 82 Chandigarh-1 Mohali-140306, Punjab "ायी लेखा सं./PAN NO: AABCJ3450D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Pankaj Bhalla, C.A राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुन…

Kodiyil Muhammed Madani, Taliparamba vs. DCIT, Centralcircle 1, Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 345/COCH/2025[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

Kodiyil Muhammed Madani, Taliparamba vs. DCIT, Centralcircle 1, Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 344/COCH/2025[2019-20]Status: DisposedITAT Cochin04 Aug 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

Kodiyil Muhammed Madani, Taliparamba vs. DCIT, Centralcircle 1, Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 343/COCH/2025[2018-19]Status: DisposedITAT Cochin04 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

Kodiyil Muhammed Madani, Taliparamba vs. DCIT, Centralcircle 1, Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 342/COCH/2025[2017-18]Status: DisposedITAT Cochin04 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

Kodiyil Muhammed Madani, Taliparamba vs. DCIT, Centralcircle 1, Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 341/COCH/2025[2016-17]Status: DisposedITAT Cochin04 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

Keeran Muhammed Basheer, Kannur vs. DCIT, Centralcircle 1, Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 340/COCH/2025[2018-19]Status: DisposedITAT Cochin04 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

Venetian Ldf Projects LLP, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…