Section 26AS of the Income Tax Act

25 judgments on BharatTax turn on Section 26AS.

Judgments on Section 26AS

KANNADASAN,PORT BLAIR vs. DCIT, CIRCLE 3(2),, PORT BLAIR

In the result, the appeal of the assessee is partly allowed

ITA 1726/KOL/2025[2014-2015]Status: DisposedITAT Kolkata02 Dec 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Kannadasan Dcit, Circle 3(2) M/S India Computer Technology, 210, Sahidpur Income Tax M.G. Road, Middle Point, Office, Port Blair, Vs. Port Blair, Andaman & Nicobar Andaman & Nicobar Islands Islands, Pin-744103 Pin-744101 (Appellant) (Respondent) Pan No. Anhpk2600G Assessee By : S/Shri S.M. Surana & Sunil Surana, Ars Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 02.12.2025

For Appellant: S/shri S.M. Surana, &For Respondent: Shri Pankaj Pandey, DR

CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 234/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Ms. Kinjal Shah, ARFor Respondent: Shri Rameshwar P Meena, Sr.DR
Section 244ASection 250

DELHI DUTY FREE SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-13, DELHI

In the result, appeals of Revenue in decided as follows:

ITA 67/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ankit Agarwal, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR
Section 135Section 80Section 80G

CHECKMATE SERVICES PVT. LTD.,,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1504/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad29 Sept 2025AY 2015-16

Bench: Dr. B Before Dr. B.R.R. Kumar Kumar, , , , Vice Vice-Before Before Dr. B Dr. B Kumar Kumar Viceshri Siddhartha Nautiyal Shri Siddhartha Nautiyalshri Siddhartha Nautiyal Shri Siddhartha Nautiyalcheckmate Services Pvt. Ltd., Asstt. Commissioner Of Vs. 1115 To 1120, 73 East Avenue, Income-Tax, Sarabhai Campus, Near Genda Circle 1(1)(1), Circle, Vadodara-390023 Vadodara [Pan :Aaacc 8465 A] (Appellant Appellant Appellant) Appellant .. (Respondent Respondent Respondent) Respondent Appellant By : Appellant By : Ms. Kinjal V. Shah, Ar Appellant By : Appellant By : Respondent By: Respondent By Shri R.P. Rastogi, Cit-Dr Respondent By Respondent By Date Of Hearing Date Of Hearing Date Of Hearing Date Of Hearing 18.09.2025 Date Of Pronouncement Date Of Pronouncement Date Of Pronouncement Date Of Pronouncement 29.09.2025

For Appellant: Appellant byFor Respondent: Respondent by Shri R.P. Rastogi, CIT-DR
Section 139(1)Section 143(3)Section 250Section 26ASection 36(1)(va)

RANBIR SINGH SOROUT,FARIDABAD vs. ITO, WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

ITA 54/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Aug 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 36(1)(va)Section 37(1)Section 43

SANGEETA GOEL L/H SURENDRA PRAKASH JAIN,SURAT vs. ITO, WARD 1(3)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 924/SRT/2024[2009-10]Status: DisposedITAT Surat08 Aug 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2009-10

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Shri Ajay Uke, Sr. D.R
Section 142(1)Section 144Section 147Section 148Section 69A

THOTTIAPATTI MUTHUSAMY MOHAN,NAMAKKAL vs. THE INCOME TAX OFFICER, CIRCLE-1,, NAMAKKAL

In the result, the appeal filed by the assessee is partly allowed

ITA 1327/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Jul 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1327/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Thottiapatti Muthusamy Mohan, Vs. The Income Tax Officer, 629, Salem Road, Circle 1, Namakkal 637 001. Namakkal. [Pan:Aldpm2174M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, F.C.A. ""थ" की ओर से/Respondent By : Ms. V. Supraja, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2025 Passed By The Addl/Jcit(A)-13, Mumbai For The Assessment Year 2016-17. 2. The Assessee Raised 6 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Addition Made By The Assessing Officer By Passing Exparte Order In The Facts & Circumstances Of The Case.

For Appellant: Shri T.S. Lakshmi Venkataraman, F.C.AFor Respondent: Ms. V. Supraja, Addl.CIT
Section 143(1)Section 143(2)Section 194CSection 253(6)

SAINATH CONSTRUCTION ,MUMBAI vs. INCOME TAX OFFICER WARD 22(3)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 2002/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 Jun 2025AY 2016-17

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Shreyas Shah, AdvFor Respondent: Shri Leyaqat Ali Aafaqui, SR AR
Section 143(2)Section 143(3)Section 250Section 68

VINODBHAI LAXMANBHAI PITHIYA,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1) (PREVIOUSLY THE ITO- WARD-1(2)(5)), VADODARA

In the result, this ground of appeal filed by the assessee is allowed for statistical purposes

ITA 919/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, C.AFor Respondent: Shri Hargovind Singh, Sr. DR
Section 131Section 131(1)Section 133ASection 26A

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

ITA 6159/MUM/2024[2021-22]Status: DisposedITAT Mumbai16 Jun 2025AY 2021-22

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Ketan VajaniFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 143(1)(a)Section 154Section 250

SHAKIL SHAKUR BIJAPURE,SATARA vs. DCIT CIRCLE, SATARA

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1082/PUN/2025[2018-19]Status: DisposedITAT Pune11 Jun 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1082/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Shakil Shakur Bijapure, V The Dy. Commissioner 36 Yashwantrao Super Marker, S. Of Income Tax, Circle, Shaniwar Peth, Karad, Satara. Satara – 415110. Maharashtra. Pan: Acgpb9332G Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 28.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1.On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Erred In Passing Ex-Parte Order & Erred In Deciding The Issue Only On The Basis Of Material Available With Them, This Action Is Being Violative Of Principal Of Natural Justice. Your Appellant Prays For Granting Opportunity Of Hearing Before Lower Authorities.

Section 147Section 250Section 68

SHAILESH BANSILAL DESAI ,MUMBAI vs. INCOME TAX OFFICER, WARD 17(3)(2), MUMBAI

The appeal of the assessee is allowed for statistical purposed

ITA 4773/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Jun 2025AY 2013-14

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan L. Vajani, CAFor Respondent: Shri Swapnil Choudhary, Sr.DR
Section 133(6)

RAJEEV KAUSHIK,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1626/DEL/2024[2014-2015]Status: DisposedITAT Delhi06 Jun 2025AY 2014-2015

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royrajeev Kaushik Vs. Acit, Circle 58(1) 30/42, Street No. 8, Vikas Bhawan, Vishwas Nagar, D-Block, New Delhi Shahdara, Delhi-110002 Delhi – 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaqpk7860C Appellant .. Respondent

For Appellant: Sh. Rakesh Jha, CA, &For Respondent: Ms. Harpreet Kaur Hansra, Sr
Section 144Section 69A

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 113/RPR/2025[2010-11]Status: DisposedITAT Raipur21 May 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

CHANDRA SEKHAR PENDURTHI,HYDERABAD vs. ITO., WARD-14(3), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 560/HYD/2024[2012-13]Status: DisposedITAT Hyderabad16 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.560/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2012-13) Shri Chandra Sekhar Pendurthi Vs. Income Tax Officer Hyderabad Ward 14(3) Pan:Amopp4019L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri T Rama Murthy, Ca राज" व "ारा/Revenue By:: Shri Rahul Singhania, Dr सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 16/05/2025 आदेश/Order

For Appellant: Shri T Rama Murthy, CAFor Respondent: : Shri Rahul Singhania, DR
Section 234ASection 234B

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

FCBULKA ADVERTISING PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX - 16(1), MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1744/MUM/2025[2015-16]Status: DisposedITAT Mumbai29 Apr 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2015-16 Fcbulka Advertising Private Limited Assistant Commissioner Of 4Th Floor, Nirmal, Nariman Point, Income Tax- 16(1) Mumbai-400021 Vs. Aaykar Bhavan, M.K.Road, Pan No. Aaacu 0566 E Churchgate, Mumbai. Appellant Respondent

For Appellant: Ms. RuchitaFor Respondent: Smt. Kavita P. Kaushik, Sr. DR

DCIT-CC-7(1), MUMBAI, MUMBAI vs. KOPRAN LIMITED, MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 4625/MUM/2024[2022-23]Status: DisposedITAT Mumbai17 Apr 2025AY 2022-23

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri. Bhupendra Karkhanis a/w. ShriFor Respondent: Shri. Biswanath Das-CIT DR
Section 115BSection 143(1)Section 143(1)(a)Section 234BSection 234CSection 250Section 40Section 41Section 43B

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BAREILLY vs. MS VARUNA WAREHOUSING PRIVATE LIMITED, BAREILLY

In the result, the appeal of the Revenue stands dismissed

ITA 276/LKW/2024[2020-21]Status: DisposedITAT Lucknow20 Feb 2025AY 2020-21

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2020-21 Dcit, Circle-1 M/S Varuna V. Aaykar Bhavan, Kamla Nehru Warehousing Pvt Ltd Marg, Rampur Garden, Civil Shyam Ganj, Near Amar Lines, Uttar Pradesh-243001. Ujala Press, Uttar Pradesh-243005. Pan: Aaecc5529M (Appellant) (Respondent) C. O. No. 23/Lkw/2024 (In Arising Out Of Ita. No. 276/Lkw/2024) Assessment Year: 2020-21 M/S Varuna Warehousing Pvt Dcit, Circle-1 V. Ltd Aaykar Bhavan, Kamla Shyam Ganj, Near Amar Ujala Nehru Marg, Rampur Press, Uttar Pradesh-243005. Garden, Civil Lines, Uttar Pradesh-243001. Pan: Aaecc5529M (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 11 02 2025 Date Of Pronouncement: 20 02 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 119(2)(b)Section 154Section 244

AMSONS STEEL PVT LTD ,MUMBAI vs. INCOME TAX OFFICER , MUMBAI

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 5895/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Feb 2025AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year : 2018-19 Amsons Steel Pvt. Ltd., Income Tax Officer, Plot No. A/16, National E-Assessment Centre Wagle Industrial Estate, Vs. Road No.8, Thane, Maharashtra Pan : Aaaca4716G (Appellant) (Respondent) For Assessee : Dr. K. Shivaram & Shri Shashi Bekal For Revenue : Shri Ram Krishn Kedia, Sr.Dr Date Of Hearing : 11-02-2025 Date Of Pronouncement : 11-02-2025 O R D E R Per B.R. Baskaran, A.M : The Assessee Has Filed This Appeal Challenging The Order Dt.20-09-2024 Passed By The Ld. Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟] & It Relates To Ay. 2018-19. 2. The Ld.Ar Appearing For The Assessee Submitted That The Ao Has Made Certain Additions By Disallowing The Expenses Claimed By The Assessee & Also Making Addition On The Basis Of Difference In Form- 26As. The Ld.Ar Submitted That The Assessee Had Asked For Hearing By Video Conference, But The Same Was Not Provided By The Ao. Further

For Appellant: Dr. K. Shivaram &For Respondent: Shri Ram Krishn Kedia, Sr.DR

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