DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

capital valueand, as the tax had already been imposed, levied and collected on that basis, had made the imposition, levy, collection and recovery of the tax valid, notwithstanding the declaration by the Court that, as “rate”, the levy was incompetent; the legislature had equated the tax collected to a “rate”, giving a new meaning to the expression “rate”; while doing

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted that

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted that

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

1,94,54,400/-. It is also claimed onvertible portion of debentures ral Mills Ltd. amounting to nder Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

6 - 7. The findings of the Tribunal was also elaborately detailed by the Hon'ble Supreme Court. The Tribunal had found that the first purchase made was in the name of the son-in- law of the Managing Partner of the assessee firm, who was also an Assistant Manager in Janardana Mills Ltd. The subsequent acquisitions were made

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

C, Talwandi, Kota (Pan/ Gir No. Aavpg 2155 K). ----Respondent For Appellant(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena For Respondent(s) : Mr. Gunjan Pathak with Mr. Kanisk Singhal [2026:RJ-JP:12292-DB] (2 of 6) [ITA-44/2025] HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

C, Talwandi, Kota (Pan/ Gir No. Aavpg 2155 K). ----Respondent For Appellant(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena For Respondent(s) : Mr. Gunjan Pathak with Mr. Kanisk Singhal [2026:RJ-JP:12292-DB] (2 of 6) [ITA-44/2025] HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

C, Talwandi, Kota (Pan/ Gir No. Aavpg 2155 K). ----Respondent For Appellant(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena For Respondent(s) : Mr. Gunjan Pathak with Mr. Kanisk Singhal [2026:RJ-JP:12292-DB] (2 of 6) [ITA-44/2025] HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

c. Mr. Mansatkar Singh as Defendant Witness No.1 (DW-1) 24. It is also seen that the defendant has not placed on record any document. The joint document schedule has listed the following documents:- Particulars of the Document Exhibited as The true copy of the Plaintiff's ID Card and employee letters