Principal Commissioner of Income Tax HARI MOHAN BHATIA vs THDC India Limited Advocate - SHOBHIT SAHARIA — ITA/28/2026

Case under Income-tax Act, 1961 (Act No. 43 of 1961) Section 260A. Next hearing: : -.

Next hearing —

CNR: UKHC010099922026

e-Filing Number

06-06-2026

Filing Number

ITA/5216/2026

Filing Date

08-Jun-2026

Registration No

ITA/28/2026

Registration Date

08-Jun-2026

Judge

Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

Coram

Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

Category

APPEAL ( 3 )

Sub-Category

INCOME TAX APPEAL ( 7 )

Judicial Branch

ALL SECTIONS (CIVIL AND CRIMINAL)

Last updated 18-Jun-2026

Acts & Sections

Income-tax Act, 1961 (Act No. 43 of 1961) Section 260A

Petitioner(s)

  1. 1.Principal Commissioner of Income Tax HARI MOHAN BHATIA

Respondent(s)

  1. 1.THDC India Limited Advocate - SHOBHIT SAHARIA

Case History

  1. —

    Next hearingPending

  2. 17-Jun-2026

    Hon'ble Shri Justice Manoj Kumar Gupta,Hon'ble Mr. Justice Subhash UpadhyayView PDF

    ITA No. 28/2026 Summary: The Principal Commissioner of Income Tax appealed against the ITAT's decision allowing Section 80IA deduction to THDC India Limited on fair value gains from financial asset remeasurement. The Court admitted the appeal on 17.06.2026, framed a question of law questioning whether such gains—not directly derived from eligible electricity generation/distribution business—qualify for the deduction merely on revenue neutrality grounds, and listed the case with two related appeals for consolidated hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 09-Jun-2026

    Fresh Cases As Defective -236

    Registrar (Judicial)

  4. 08-Jun-2026

    Case filed

    Registration No. ITA/28/2026

casestatus.in Summary

ITA No. 28/2026 Summary: The Principal Commissioner of Income Tax appealed against the ITAT's decision allowing Section 80IA deduction to THDC India Limited on fair value gains from financial asset remeasurement. The Court admitted the appeal on 17.06.2026, framed a question of law questioning whether such gains—not directly derived from eligible electricity generation/distribution business—qualify for the deduction merely on revenue neutrality grounds, and listed the case with two related appeals for consolidated hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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