This compilation indexes 12 orders passed by the Income Tax Appellate Tribunal (ITAT) under Section 254(1) of the Income Tax Act, 1961, pronounced between 29 June 2026 and 13 July 2026. The rulings span multiple ITAT benches — Mumbai, Vizag, Bangalore, Cochin, and Kolkata — and cover a range of substantive issues including penalty matters, stay applications, reassessment challenges, and miscellaneous applications. This page is intended for use by in-house tax teams, Big-4 associates, and law firm researchers who require a structured reference index of recent tribunal activity under Section 254(1).

Research index only. This page is a structured case-law reference, not legal or tax advice. Readers should consult the full text of each judgment and verify current status before relying on any ruling for compliance or litigation purposes.

The statutory framework in one paragraph

Section 254(1) of the Income Tax Act, 1961 confers on the Income Tax Appellate Tribunal the power to pass such orders thereon as it thinks fit after giving both parties to the appeal an opportunity of being heard. The provision is the primary operative clause governing the manner in which the ITAT disposes of appeals filed before it under Chapter XX of the Act. It is distinct from Section 254(2), which governs rectification of mistakes apparent from the record, and from Section 254(2A), which governs the grant and extension of stays of demand during the pendency of appeals before the Tribunal.

The 12 rulings

1. Wind World Wind Farms (Temdarai) vs DCIT, C-3(3)(1), Mumbai, Mumbai

Bench: Income Tax Appellate Tribunal - Mumbai
Date: 13 July 2026
Sections engaged: 201, 254(1)
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal by the assessee was directed against the order of the Commissioner of Income Tax (Appeals), ADDL/JCIT (A), Bhubaneshwar, dated 12.12.2025 for Assessment Year 2018-19 (ITA No. 2251/MUM/2026). Per the source preview, rival submissions of both parties were heard and records were perused; the order was pronounced on 13 July 2026 under Section 254(1) of the Income Tax Act.

2. Govindram Gouridutta Poddar, Mumbai vs I.T.O Ward 42(1)(2), Mumbai

Bench: Income Tax Appellate Tribunal - Mumbai
Date: 13 July 2026
Sections engaged: 254(1), 271B, 44A
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal by the assessee was directed against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre dated 29.01.2026 for the assessment year 2023-24 (ITA No. 2697/MUM/2026). Per the source preview, rival submissions of both parties were heard and records were perused; the order was pronounced on 13 July 2026 under Section 254(1) of the Income Tax Act.

3. Income Tax Officer, Ward-1, Tenali vs No 368 Kolakaluru Primary Agricultural

Bench: Income Tax Appellate Tribunal - Vizag
Date: 10 July 2026
Sections engaged: 254(1)
Outcome: Outcome not specified in source
Procedural / substantive ground: The matter before the Visakhapatnam Bench involved consolidated miscellaneous applications MA 11/VIZ/2026 and MA 12/VIZ/2026, arising out of ITA No. 251/VIZ/2025 (Assessment Year 2015-16) and ITA No. 455/VIZ/2025 (Assessment Year 2018-19) respectively. Per the source preview, the proceedings involved the Income Tax Officer, Ward-1, Tenali as applicant and separate assessee-respondents across the two matters, with the order pronounced on 10 July 2026 under Section 254(1).

4. Zircon Contex Private Limited, Mumbai vs CIT, Central Circle 5(4), Mumbai

Bench: Income Tax Appellate Tribunal - Mumbai
Date: 7 July 2026
Sections engaged: 153, 254(1), 270A, 271(1)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: This matter comprised a group of five appeals by the assessee directed against the separate orders of the Commissioner of Income Tax (Appeals)-53, Mumbai, all dated 15/11/2025, for the assessment years 2014-15 to 2018-19 (ITA Nos. 8985/MUM/2025 to 8989/MUM/2026). Per the source preview, all five appeals were heard together and the order was pronounced on 7 July 2026 under Section 254(1) of the Income Tax Act.

5. Rashi Agro Industries Private vs Commissioner Of Income Tax

Bench: Income Tax Appellate Tribunal - Mumbai
Date: 7 July 2026
Sections engaged: 115J, 131, 143(2), 153A, 254(1)
Outcome: Outcome not specified in source
Procedural / substantive ground: This matter comprised a group of four appeals by the assessee directed against the separate orders of the Commissioner of Income Tax (Appeals)-51, Mumbai, all dated 24.04.2025, for the assessment years 2015-16 to 2018-19 (ITA Nos. 4033/MUM/2025 to 4036/MUM/2025). Per the source preview, the appeals were heard on 23.04.2026 and the order was pronounced in open court on 7 July 2026 under Section 254(1) of the Income Tax Act.

6. Mandya Zilla Padavipoorva Colleju vs ITO, Ward-1 & Tps, Mandya

Bench: Income Tax Appellate Tribunal - Bangalore
Date: 6 July 2026
Sections engaged: 254(1)
Outcome: Outcome not specified in source
Procedural / substantive ground: This was a stay application (SA No. 82/Bang/2026) filed by the assessee society arising out of ITA No. 2155/Bang/2026 for Assessment Year 2019-20, seeking stay of a disputed demand amounting to Rs. 3,50,25,725/- in consequence of an assessment order for that year. Per the source preview, the stay application was filed under Section 253(7) read with Section 254(2A) of the Income Tax Act, and the order was pronounced on 6 July 2026.

7. Kerala State Co Operative Marketing vs Assistant Commissioner Of Income Tax

Bench: Income Tax Appellate Tribunal - Cochin
Date: 3 July 2026
Sections engaged: 254(1)
Outcome: Outcome not specified in source
Procedural / substantive ground: This was a stay application (SA No. 25/Coch/2026) filed by the assessee arising out of ITA No. 402/Coch/2026 for Assessment Year 2013-14, seeking stay of a disputed demand amounting to Rs. 28,54,488/- arising out of a re-assessment order for that year. Per the source preview, the stay application was filed under Section 253(7) read with Section 254(2A) of the Income Tax Act, and the order was pronounced on 3 July 2026 via virtual hearing.

8. India Rubber Meet Forum, Kottayam vs Exemption Ward, Kottayam

Bench: Income Tax Appellate Tribunal - Cochin
Date: 3 July 2026
Sections engaged: 254(1)
Outcome: Outcome not specified in source
Procedural / substantive ground: This was a stay application (SA No. 26/Coch/2026) filed by the assessee trust arising out of ITA No. 347/Coch/2026 for Assessment Year 2020-21, seeking stay of a disputed demand amounting to Rs. 63,13,260/- arising out of an intimation for that year. Per the source preview, the stay application was filed under Section 253(7) read with Section 254(2A) of the Income Tax Act, and the order was pronounced on 3 July 2026 via virtual hearing.

9. ITO, Ward - 1(1), Kolkata vs M/S. Baid Trade Fina Pvt. Ltd., Kolkata

Bench: Income Tax Appellate Tribunal - Kolkata
Date: 2 July 2026
Sections engaged: 115B, 254(1), 254(2)
Outcome: Outcome not specified in source
Procedural / substantive ground: The present Miscellaneous Application (M.A. No. 54/KOL/2026) was filed at the instance of the Revenue against the order of the Tribunal dated 30th April, 2025 passed in ITA No. 2453/KOL/2024 for Assessment Year 2021-22. Per the source preview, the Revenue filed a petition dated 24th November, 2025 towards non-allowability of taxation at lower rate under Section 115BAA in the return; the hearing concluded on 12 June 2026 and the order was pronounced on 2 July 2026.

10. Laxman Anand Shelar, Mumbai vs ITO Ward 42(1)(8), Mumbai

Bench: Income Tax Appellate Tribunal - Mumbai
Date: 29 June 2026
Sections engaged: 145(3), 254(1), 270A
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal by the assessee was directed against the order of the Commissioner (Appeals)/NFAC dated 9th December 2025 for Assessment Year 2022-23 (ITA No. 1299/MUM/2026), in connection with confirmation of a penalty. Per the source preview, the Tribunal noted that the substantial grounds of appeal related to the validity of an order imposing penalty under Section 270A on the basis of addition made by rejecting books of account and estimating income; the order was pronounced on 29 June 2026 under Section 254(1).

11. Lagom Labs Private Limited, Mumbai vs Income Tax Officer, Mumbai

Bench: Income Tax Appellate Tribunal - Mumbai
Date: 29 June 2026
Sections engaged: 115B, 133(6), 254(1), 68, 69C
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal by the assessee was directed against the order of the Commissioner of Income Tax (Appeals), Delhi, dated 26.11.2025 for Assessment Year 2022-23 (ITA No. 267/MUM/2026). Per the source preview, the grounds of appeal included matters relating to an alleged difference in closing balance of trade payables; the order was pronounced in open court on 29 June 2026 under Section 254(1) of the Income Tax Act.

12. Assurity Real Estate Llp, Chandigarh vs Ward 19(1)(1), Mumbai, Maharashtra

Bench: Income Tax Appellate Tribunal - Mumbai
Date: 29 June 2026
Sections engaged: 143(1), 143(2), 147, 148, 148A, 148A(b), 148A(d), 153C, 254(1)
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal by the assessee was directed against the order of the CIT(A)/NFAC dated 24.12.2025 for Assessment Year 2016-17 (ITA No. 1521/MUM/2026). Per the source preview, the assessee challenged the CIT(A)'s order as being against law and facts, contending that the CIT(A) was not justified in upholding the action of the Assessing Officer; the order was pronounced on 29 June 2026 under Section 254(1) of the Income Tax Act.

Patterns across these 12 rulings

Section 254(1) as the universal vehicle for ITAT orders. Every ruling in this set — whether disposing of a substantive appeal, a stay application, or a miscellaneous application — records the order as having been passed "under section 254(1) of the Income Tax Act." This confirms the provision's role as the general operative clause for all Tribunal disposals, regardless of the nature of the underlying proceeding.
Prevalence of stay applications alongside substantive appeals. At least three of the twelve matters (cases 6, 7, and 8) are stay applications filed under Section 253(7) read with Section 254(2A), seeking interim relief pending disposal of the main appeal. The co-listing of stay applications alongside substantive appeals in a Section 254(1) compilation reflects how frequently stay proceedings are dealt with as part of the Tribunal's broader docket under the same provision.
Multi-year group appeals filed together. Several matters in this set involve groups of appeals spanning multiple assessment years heard and disposed of together — cases 4 and 5 each involve four or five appeals across consecutive assessment years. This pattern of bundling multi-year disputes before the Tribunal under a single pronouncement date is a recurring feature of ITAT practice.
Diversity of benches and geographic spread. The 12 rulings span ITAT benches in Mumbai, Visakhapatnam, Bangalore, Cochin, and Kolkata, reflecting that Section 254(1) activity is distributed across all regional benches rather than concentrated in any single jurisdiction.
Outcome particulars not available in source data. Across all 12 cases, the outcome direction is recorded as "Outcome not specified in source." Researchers should access the full text of each judgment from the source portals listed below to determine the operative directions given by the Tribunal in each matter.

How to use this compilation

This index is designed as a starting point for legal research, not as a substitute for reading the full text of each judgment. Each case entry provides the party names, bench, date, sections engaged, and the procedural context available from the source preview. Before relying on any ruling for compliance positions, litigation strategy, or advisory purposes, researchers should retrieve the complete order from the relevant ITAT portal or indiankanoon.org, verify the operative directions and ratio, and check whether the order has been challenged before or stayed by a High Court.

Researchers should also check for subsequent developments. ITAT orders under Section 254(1) may be challenged by either party before the relevant High Court under Section 260A of the Income Tax Act, and an adverse High Court ruling would supersede the Tribunal's order. Similarly, CBDT instructions, circulars, or Finance Act amendments issued after the date of an ITAT order may affect the applicability of its reasoning to future assessment years or to the same assessee in a different year.

Finally, where a matter in this index involves a stay application rather than a final disposal, readers should note that a stay order is interlocutory in nature and does not constitute a final adjudication of the merits. The outcome of the underlying substantive appeal, once pronounced, should be consulted separately.

Source

All cases listed above are drawn from the TaxNoticeAI structured legal corpus (16,101 Indian tax judgments, CBIC circulars, ITAT rulings, AAR rulings, GSTAT rulings), sourced from indiankanoon.org and official court portals.

Section 254(1) ITAT Orders: 12 Recent Indian Tax Rulings (2026)