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Income-tax Act · Case Law

Section 132 Income Tax Case Law — Search & Seizure

Browse 1,406 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 132 (Search & Seizure) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 132 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 132 (showing 300 of 1,406)

Pr. Commissioner Of Income Tax – I, Chandigarh v. M/S. Abc Papers Limited
Supreme Court · 2022 · [2022] 17 S.C.R. 1058 · Other
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Deputy Commissioner Of Income Tax (Central) Circle 1(2) v. M/S. M. R. Shah Logistics Pvt. Ltd
Supreme Court · 2022 · [2022] 14 S.C.R. 1078 · Allowed
Revenue
Commissioner Of Income Tax, Chennai v. S. Ajit Kumar
Supreme Court · 2018 · [2018] 5 S.C.R. 710 · Allowed
Revenue
Commissioner Of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
Supreme Court · 2017 · [2017] 8 S.C.R. 463 · Dismissed
Assessee
Assistant Commissioner Of Income Tax And Anr v. M/S. Hotel Blue Moon
Supreme Court · 2010 · [2010] 2 S.C.R. 282 · Dismissed
Assessee
B.m. Malani v. Commr. Of Income Tax & Anr
Supreme Court · 2008 · [2008] 14 S.C.R. 63 · Allowed
Assessee
Manish Maheshwari v. Ass Tt. Commissioner Of Income Tax And Anr
Supreme Court · 2007 · [2007] 3 S.C.R. 61 · Allowed
Assessee
Commissioner Of Income Tax, Bhubaneshwar And Anr v. Parmeshwari Devi Sultania And Ors
Supreme Court · 1998 · [1998] 2 S.C.R. 253 · Allowed
Revenue
M.r. Pratap v. V.m. Muthukrishnan, Income-Tax Officer, Central - Iii, Madras
Supreme Court · 1992 · [1992] 2 S.C.R. 949 · Dismissed
Revenue
Smt. Kusum Lata Singhal v. Commissioner Of Income Tax Rajasthan, Jaipur And Ors
Supreme Court · 1990 · [1990] 3 S.C.R. 393 · Dismissed
Revenue
P. Jayappan v. S.k. Perumal, First Income-Tax Officer, Tuticorin
Supreme Court · 1984 · [1985] 1 S.C.R. 536 · Dismissed
Revenue
Bhupendra Ratila Thakkar And Anr v. Commissioner Of Income Tax, Gujarat & Ors
Supreme Court · 1975 · [1976] 2 S.C.R. 891 · Dismissed
Revenue
Pooran Mal Etc v. Director Of Inspection (Investigation) Of Income-Tax Mayur Bhavan, New Delhi & Others
Supreme Court · 1973 · [1974] 2 S.C.R. 704 · Dismissed
Revenue
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
—
Megha Engineering And Infrastructure Ltd v. Income Tax Settlement Commission & Ors
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax Central 2 Kolkata v. Amicus Real Estate Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Zoom Insurance Brokers Pvt. Ltd v. Assistant Commissioner Of Income Tax,Circle - 5(1), New Delhi
High Court · 2025 · Dismissed
Revenue
Raj Krishan Gupta And Ors v. Principal Director Of Income Tax (Investigation) -1 New Delhi
High Court · 2025 · Dismissed
Revenue
Itta/275/2008 Of Sri Mangaram Choudary [Huf] v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Special Appeal v. Dolphin Drilling Pte Limited
High Court · 2025 · Allowed
—
M/S.arul Industries v. The Asst. Commissioner Of Income Tax,Central Circle Iimadurai
High Court · 2025 · Allowed
Assessee
Cwjc/19373/2024 Of Healing Touch Hospital v. Principal Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Mirza Ahmar Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Shashank Gupta v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Mirza Qamarul Hasan Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Aryan Residency Limited v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
—
Neeraj Bharadwaj v. Assistant Commissioner Of Income Tax, Circle Int Tax 1(1)(2) & Anr
High Court · 2025 · Allowed
Assessee
The Pr. Commissioner Of Income Tax v. Prabodh Kumar Tiwari With
High Court · 2025 · Other
—
Baba Global Ltd v. Assistant Commissioner Of Income Tax, Central Circle 29 & Ors
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Thomson Press (India) Ltd
High Court · 2025 · Dismissed
Assessee
Gala International Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wpa/3723/2025 Of Manoj Kumar Bagree v. Income Tax Officer Ward-30(1) And Ors
High Court · 2025 · Allowed
Assessee
Dr.kamala Selvaraj v. The Income Tax Settlement Commission
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S K.r. Pulp And Papers Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Charvak Trading Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Sunil Kumar Dhaiya v. Assistant Commissioner Ofincome Tax Central Circle 29, Delhi Circle 29, Delhi
High Court · 2025 · Allowed
Assessee
M/S Alta Vista Info Solutions Pvt Ltd & Anr v. Principal Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Landcraft Developers Private Limited v. Assistant Commissioner Of Income Tax, Centralcircle 27, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Landcraft Developers Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 27 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Ratnagiri Gas And Power Private Limited v. Assistant Commissioner Of Income Tax Circle 19(1), Delhi & Ors
High Court · 2025 · Allowed
Assessee
Madurai – 626 002 v. M/S.vetrivel Minerals (Vv Minerals
High Court · 2025 · Allowed
—
Capl/5268/2022 Of Vidit Kumar Agarwal v. Sri Arun Kumar And 2 Other Assistant Commissioner Income Tax Range -2(1)(1)
High Court · 2025 · Allowed
Assessee
Smart Chip Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Dr. Rajeev Dhavan v. Assistant Commissioner Of Income-Taxcentral Circle 2, Delhi & Ors
High Court · 2025 · Allowed
Assessee
M/S L-1 Identity Solutions Operating Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Dia Gold Jewels Private Limited v. Principal Commissioner Of Income Tax Kolkata-2 & Ors
High Court · 2025 · Other
—
Nafr v. Assistant Commissioner Of Income -Tax, Circle - 1(1), Raipur (C.g
High Court · 2025 · Dismissed
Revenue
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Https://Www.mhc.tn.gov.in/Judis v. The Principal Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Advs v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Srodeep Infra Developers Limited v. Income Tax Officer And Ors
High Court · 2025 · Other
—
Janus Infrastructure Projects Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Dinesh Kumar v. R K Yadav Director Of Income - Tax (Inv) -Ii & Ors
High Court · 2025 · Other
—
On The Other Hand, Sri v. Nc: 2025:Khc:6430
High Court · 2025 · Allowed
—
Principal Commissioner Of Income Tax-4, Delhi v. Golf Technologies Pvt Ltd
High Court · 2025 · Dismissed
Assessee
R.l.allied Industries v. Income Tax Officer Ward 20(1) New Delhi
High Court · 2025 · Dismissed
Revenue
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Taxcentral-I v. M/S. Srm Systems And Software Pvt., Ltd
High Court · 2025 · Dismissed
Assessee
Sh. Puneet Dewan v. Deputy Commissioner Of Income Tax Central Circle -19 New Delhi
High Court · 2025 · Allowed
Assessee
Rohit Bhargava (Ex v. The Assistant Commissioner Of Income Tax, Central Circle 31, Delhi & Anr
High Court · 2025 · Other
—
G D Goenka University v. Assistant Commissioner Of Incometax Central Circle 15 Delhi & Anr
High Court · 2025 · Allowed
Assessee
G D Goenka Tourism Corp Ltd v. Assistant Commissioner Of Incometax Central Circle 15 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Rohit Kumar v. Income Tax Officer Ward 54 (1), Delhi
High Court · 2025 · Other
—
Sajjan Singh Verma v. Deputy Commissioner Of Income Tax Central Circle-19, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Pankaj Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Mahender Kumar Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Kamlesh Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Sonansh Creations Pvt Ltd v. Assistant Commissioner Of Income Tax And Anr
High Court · 2025 · Allowed
Assessee
Sonansh Creations Pvt. Ltd v. Assistant Commissioner Of Income Tax And Anr
High Court · 2025 · Allowed
Assessee
Acharaj Ram Shambhu Ram A Partnership Firm v. Income Tax Officer Ward 46-1 & Anr
High Court · 2025 · Other
—
Divine Infracon Pvt Ltd v. Pr Commissioner Of Income Tax 3
High Court · 2025 · Other
—
E-Homes Infrastructure Pvt. Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Thiru.ramanathan Murugappan v. The Deputy Commissioner Of Income Tax,Central Circle 3(4),Investigation Wing, Room
High Court · 2025 · Other
—
Itta/47/2008 Of Shri Suni Agarwal(Huf) v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Munna Mandle v. The Assistant Commissioner Of Income - Tax - 2(1), Bungalow
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax - Central -1 v. Capital Power Systems Ltd
High Court · 2024 · Dismissed
Assessee
Itta/206/2007 Of Smt. Konda Radhika v. Asst. Commissioner Of Income-Tax
High Court · 2024 · Dismissed
Revenue
Itta/195/2007 Of Konda Ramesh v. Asst. Commissioner Of Income-Tax
High Court · 2024 · Allowed
Assessee
Sanjay Singhal v. Assistant Commissioner Of Income Tax, Central Circle 15, Delhi
High Court · 2024 · Allowed
Assessee
Star Global Multi Ventures Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Dr.m.malliga v. The Assistant / Deputy Commissioner Of Income Tax,Central Circle, Salem
High Court · 2024 · Allowed
Assessee
Gloster Limited v. Deputy Commissioner Of Income Tax, Circle 4 (1) Kolkata And Ors
High Court · 2024 · Allowed
Assessee
Daisy Distributors Pvt. Ltd v. The Income Tax Officer Ward 7(1) New Delhi
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-1 v. M/S Agroha Fincap Ltd
High Court · 2024 · Allowed
Revenue
Sachin Prabhakar v. Chief Commissioner Of Income-Tax, Rajasthan,Income Tax Office, Ist Floor, Room
High Court · 2024 · Other
—
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Bhupinder v. Income Ta
High Court · 2024 · Allowed
—
Rkg Buildwell Private Limited v. Principal Commissioner Income Tax Delhi 7 & Anr
High Court · 2024 · Allowed
Assessee
Tca/248/2024 Of Commissioner Of Income Tax v. Dr.k.nedunchezhian
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax,Central Circle-1,Salem v. Dr.k.neduchezhian
High Court · 2024 · Dismissed
Assessee
Killa Financial Services Private Limited v. Deputy Commissioner Of Income-Tax, Central
High Court · 2024 · Dismissed
Revenue
Killa Financial Services Private Limited v. Deputy Commissioner Of Income-Tax, Central Circle-25, Delhi & Ors
High Court · 2024 · Other
—
Wp/8577/2018 Of Abharan Jewellers v. The Additional Commissioner Of Income Tax
High Court · 2024 · Other
—
No.c v. Central Circle 1 (4), Chennai-600 034
High Court · 2024 · Dismissed
—
Nagar Dairy Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/29994/2023 Of Jupally Real Estate Developers Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax – 7 v. M/S Paramount Residency Ltd
High Court · 2024 · Dismissed
Assessee
Kad Housing Private Limited v. Deputy Commissioner Of Income Tax Central Circle 6 Delhi
High Court · 2024 · Allowed
Assessee
Coimbatore – 641 025 v. The Income Tax Department
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -3 v. Dharam Raj Construction & Infrastructure Private Limited
High Court · 2024 · Other
—
Wp/32873/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax Centra Circle
High Court · 2024 · Allowed
Assessee
Wp/32875/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax Central Circle
High Court · 2024 · Allowed
Assessee
Wp/32558/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/32190/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
In W.p v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Ita/257/2020 Of The Pr. Commissioner Of Income Tax v. Shri Yunus Zia
High Court · 2024 · Other
—
Ita/594/2022 Of The Pr.commissioner Of Income Tax v. K G Krishna
High Court · 2024 · Other
—
Ita/593/2022 Of The Pr.commissioner Of Income Tax v. K G Krishna
High Court · 2024 · Other
—
Ita/410/2022 Of The Pr. Commissioner Of Income Tax v. Shri. B. Ravi Kumar Reddy
High Court · 2024 · Other
—
Ita/597/2022 Of The Pr.commissioner Of Income Tax v. K G Krishna
High Court · 2024 · Other
—
Ita/411/2022 Of The Pr. Commissioner Of Income Tax v. Shri. B. Ravi Kumar Reddy
High Court · 2024 · Other
—
Ita/270/2021 Of The Pr Commissioner Of Income Tax v. M/S Property Infotech India Pvt Ltd
High Court · 2024 · Other
—
Ita/258/2021 Of The Pr. Commissioner Of Income Tax v. Shri M N Rajendra Kumar
High Court · 2024 · Other
—
M.santhi v. The Deputy Commissioner Of Income Tax (Investigation
High Court · 2024 · Other
—
Ita/32/2020 Of The Pr Commissioner Of Income Tax v. M/S Vsl Mining Company Pvt Ltd
High Court · 2024 · Dismissed
Assessee
M/S.inlott E Gaming Services P Ltd v. The Principal Commissioner Of Income Taxchennai-1Income Tax Department
High Court · 2024 · Dismissed
Revenue
Wp/19696/2024 Of Govindachary v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Satya Prakash Gupta v. The Assistant Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
State Bank Of India v. Tax Recovery Officer, Income Tax Department And Ors. (01.09.2022-Madhc): Manu/Tn/9360/2022
High Court · 2024 · Allowed
Assessee
A.selvaraj v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Pr Commissioner Of Income Tax Central 2 v. Ms Bhudeva Estates Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Udaipur v. M/S Esspal International Pvt. Ltd., B
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -7 v. Sumitomo Corporation India (P) Ltd
High Court · 2024 · Dismissed
Assessee
Advs v. Assistant Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2024 · Allowed
Assessee
Ncubate India Services Private Limited v. Deputy Commissioner Of Income Tax, Circle 16 (1
High Court · 2024 · Other
—
v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
M/S.fortune Media Private Limitedrepresented By Directorno v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Gandhipuram, Coimbatore-641 012 v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Gn Mills Post, Coimbatore-641 029 v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Shaily Juneja v. Assistant Commissioner Of Income Tax Circle 34 -1 And Anr
High Court · 2024 · Other
—
Commissioner Of Income Taxchennai v. Shri R.b.choudaryno.1, Dr.radhakrishnan Salaimylapore,Chennai – 600 004
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax 1 v. Pawan Kumar Dua
High Court · 2024 · Dismissed
Assessee
M/S.alpina Real Estates Llprepresented By Designated v. The Principal Commissioner Of Income Tax, Coimbatore-1. Income Tax Department
High Court · 2024 · Dismissed
Revenue
M/S.affluent Towers Llprepresented By Designated v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
M/S.delight Townships Llprepresented By Designated v. The Principal Commissioner Of Income Tax, Coimbatore-1. Income Tax Department
High Court · 2024 · Dismissed
Revenue
M/S.ecola Entertainments Llprepresented By Designated v. The Principal Commissioner Of Income Tax, Coimbatore-1. Income Tax Department
High Court · 2024 · Dismissed
Revenue
In W.p v. The Principal Commissioner Of Income Tax Coimbatore - 1, Coimbatore - 1
High Court · 2024 · Allowed
Assessee
Shri Devendra Sharma v. The Principal Director Of Income Tax, (Investigation),Jaipur.jaipur
High Court · 2024 · Dismissed
Revenue
Income Tax (Central)-2 v. Heritage Beverages Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Income Tax (Central)-2 v. Heritage Beverages Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Assistant Commissioner Of Income Tax, Circle 2, Patna v. M/S G R D Construction Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. Sh. Kishan Lal Madhok
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Karina Airlines International Ltd
High Court · 2024 · Dismissed
Assessee
The Principal Commissioner Of Income Taxcentral 1 v. M.kiran Kumar
High Court · 2024 · Other
—
Ita/79/2022 Principal Commissioner Of Income Tax-1, Surat v. Divine Light Finance Ltd
High Court · 2024 · Allowed
Revenue
Padam Raj Bhandari v. Union Of India
High Court · 2024 · Allowed
—
Principal Commissioner Of Income Tax (Central-2), Kolkata v. Salarpuria Properties Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Central, Patna v. M/S Subarnrekha Coal Complex Private Limited
High Court · 2024 · Dismissed
Assessee
M/S Paras Jewelers v. Principal Director Of Income Tax, Investigation, Raipur, C.g
High Court · 2024 · Dismissed
Revenue
Txa/8/2023 Of The Principal Commissioner Of Income Tax v. Timblo Private Limited
High Court · 2024 · Dismissed
Assessee
Ssa International Ltd v. The Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
M/S Pooja Trading Co v. Deputy Director Of Income Tax (Inv) & Anr
High Court · 2024 · Allowed
Assessee
Dollar Gulati v. Principal Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -3 v. Divine Developwell Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax –(Central) 3 v. M/S Gtm Builder And Promoters Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Thakur Prasad Sao & Sons. Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Mr Tarun Chanana, Advocates v. Deputy Commissioner Of Income Tax, Central Circle 32, Delhi Central Circle 32, Delhi
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Tax,Kolkata-I, Kolkata v. Sri Kailash Prasad Jain
High Court · 2024 · Allowed
Revenue
Shakuntala v. The Assistant Commissioner Of Income Tax, Circle-1 And 3 Ors
High Court · 2024 · Other
—
v. The Income Tax Officer Ward
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -3 v. Dalmia Consolidated Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) 2, Delhi v. Pankaj Buildwell Ltd. & Group
High Court · 2024 · Allowed
Revenue
Jasbir Singh Ryait v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/65/2015 Of The Commissioner Of Income Tax,Central -Ii v. Income Tax Settlement Commission And Anr
High Court · 2024 · Dismissed
—
Shri Bachhraj Bamalwa v. Shampa Dutt (Paul), J
High Court · 2024 · Dismissed
—
Ita/47/2020 Of The Principal Commissioner Of Income Tax v. Reena Jose
High Court · 2024 · Allowed
Revenue
Wp/5862/2021 Of Sar Senapati Santaji Ghorpade Sugar Factory Ltd v. Assistant Commissioner Of Income Tax And Ors
High Court · 2024 · Dismissed
Revenue
Ward-2, Ajmer (Raj v. Rajendra Prasad Vaish
High Court · 2024 · Dismissed
—
Sushen Mohan Gupta v. Principal Commissioner Of Income Tax Central 2, Delhi & Anr
High Court · 2024 · Other
—
Chennai-600 044 v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S M.l. Singhi & Associates (P) Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Central) -1 v. M/S Forum Sales Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)- 3 v. M/S. Gracious Projects Pvt. Ltd
High Court · 2024 · Other
—
M/S Paras Jewelers v. Principal Director Of Income Tax, Investigation, Raipur (C.g
High Court · 2024 · Dismissed
Revenue
M/S Mongia Steel Limited v. Assistant Commissioner Of Income Tax, Dhanbad
High Court · 2024 · Dismissed
Revenue
Legal Heirs Of Smt. Sneh Lata Bhandari, Through v. Income Tax Officer, Ward 3(1), Jodhpur
High Court · 2024 · Other
—
Https://Www.mhc.tn.gov.in/Judis v. The Commissioner Of Income Tax Appeals
High Court · 2024 · Other
—
Sindhu Shree Charles v. The Principal Commissioner Of Income Tax, Chennai-3, Income Tax Department
High Court · 2024 · Other
—
Tax (Central )-1 v. Mr. Gaurav Jain & Mr. Manish Yadav, Advs. Yadav, Advs
High Court · 2024 · Dismissed
—
Wp(C)/44175/2023 Of R.j. Williams v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Ita/165/2010 Commissioner Of Income Tax, Central-I, Kolkata v. Pramod Sharma
High Court · 2024 · Dismissed
Assessee
G Square Realtors Private Limited ( v. The Deputy Director Of Income Tax (Inv
High Court · 2024 · Dismissed
Revenue
Wp(C)/32424/2022 Of Khalid B v. Income Tax Department
High Court · 2024 · Other
—
Walajabath, Kanchipuram Taluk,Kanchipuram District-631 605 v. The Deputy Commissioner Of Income Tax,Central Circle 2(3),Chennai
High Court · 2024 · Other
—
Mr. Ruchir Bhatia, Adv v. Late Dr. A.h. Rizvi
High Court · 2024 · Dismissed
—
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
Sociedade De Fomento Industrial Pvt.ltd v. The Assistant Commissioner Ofincome Tax, Circle
High Court · 2024 · Other
—
v. The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Income Tax Department
High Court · 2024 · Dismissed
Revenue
Wp(C)/44310/2023 Of Joshy P.mathew v. The Commissioner Of Income Tax (Appeal-1)
High Court · 2024 · Other
—
Shri M.srinivasulu,New v. The Assistant Commissioner Of Income Tax,Non Corporate Circle 10(1),Chennai 600 034
High Court · 2023 · Dismissed
Revenue
Asstt. Commissioner Of Income Tax, Central Circle- 3, Patna v. Rohit Raj Son Of Late Tribhuvan Roy Resident Of
High Court · 2023 · Other
—
Shyam Sunder Jindal v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax Central v. Soul Space Projects Ltd
High Court · 2023 · Other
—
M.kiran Kumar v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
P.arulmudi v. The Assistant Commissioner Of Income Tax,New
High Court · 2023 · Dismissed
Revenue
Wtax/393/2020 Of Ajay Kumar Katta v. The Principal Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
M/S. City Union Bank Limited v. Tax Recovery Officer-2, Income Tax
High Court · 2023 · Other
—
Devika Construction And Developers Private Limited v. Assistant Commissioner Of Income Tax, Central Circle-2, Ranchi
High Court · 2023 · Dismissed
Revenue
P.padmanabhan v. The Deputy Commissioner Of Income Tax,Central Circle
High Court · 2023 · Allowed
Assessee
P.padmanabhan v. The Deputy Commissioner Of Income Tax,Central Circle
High Court · 2023 · Allowed
Assessee
P.shyam Karthik v. The Assistant Commissioner Of Income Tax,Central Circle-2
High Court · 2023 · Dismissed
Revenue
Chennai - 600 034 v. M/S. Advance Infra Developers Pvt Ltd
High Court · 2023 · Allowed
—
Central)-2 v. Sh. Nirmal Kumar Minda
High Court · 2023 · Other
—
R.revathy v. The Assistant Commissioner Of
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax -Central -1 v. Grand Express Developers Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
S.abdul Samad v. The Deputy Director Of Income Tax (Investigation),Unit 3(2), Nungambakkam,Chennai-600 034
High Court · 2023 · Dismissed
Revenue
Ashok Kumar Aggarwal v. Asstt. Commissioner Of Income Tax Circle-2, New Delhi & Ors
High Court · 2023 · Other
—
Sivan Ramesh v. The Assistant Commissioner Of Income Tax,Central Circle
High Court · 2023 · Allowed
Assessee
Commr.of Income Tax, Central-Ii v. Amarjit Singh Bakshi (Huf
High Court · 2023 · Other
—
Commissioner Of Income Tax, Central – Ii, Kolkata v. Ashok Kumar Poddar
High Court · 2023 · Other
—
The Commissioner Of Income Tax City-23 v. The Income Tax Appellate Tribunal & Anr
High Court · 2023 · Other
—
Crl.mc/3201/2022 Of Union Of India , Income Tax Department v. State Of Kerala
High Court · 2023 · Other
—
S.arputharaj v. The Deputy Commissioner Of Income Tax, Central Circle
High Court · 2023 · Allowed
Assessee
The Pr. Commissioner Of Income Tax - Central -3 v. Sidhi Vinayak Aromatics Pvt. Ltd
High Court · 2023 · Other
—
Kamlesh Kumar Jha v. Principal Commissioner Of Income Tax -15, Delhi
High Court · 2023 · Other
—
M/S.agni Estates And Foundations Private Limited v. Deputy Commissioner Of Income Tax,Central Circle 2 (1), New Income Tax Building
High Court · 2023 · Dismissed
Revenue
Bmn Steels Emporium (Chennai) v. The Deputy Commissioner Of Income Tax,Central Circle 1(3)
High Court · 2023 · Dismissed
Revenue
Wp/15052/2005 Of A.linga Reddy v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Ahmed Buhari v. Deputy Commissioner Of Income Tax,Central Circle 1(1), Chennainew
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -Central-1 v. Surya Agrotech Infrastructure Limited
High Court · 2023 · Other
—
Rakesh Kumar Mohindroo Through: Mr Parth Davar, Advocate v. Income Tax Officer Ward 59(3) Delhi And Anr
High Court · 2023 · Other
—
Wp/14073/2023 Of Mr Chandrashekar Bhat v. Director General Of Income Tax (Inv)
High Court · 2023 · Other
—
Siemens Financial Services Pvt Ltd.)Plot v. Dr. N. K. Gokhale, Jj
High Court · 2023 · Other
—
Ita/217/2020 Of Sri A Narayanaswamy v. The Deputy Commissioner Of Income-Tax
High Court · 2023 · Dismissed
Revenue
M/S.silver Shoes Pvt. Ltd.,T v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Rajan Dhir v. Ita
High Court · 2023 · Dismissed
—
Kumarasamy Palanisamy v. The Director General Of Income Tax (Investigations) Room
High Court · 2023 · Allowed
Assessee
Wp/745/2009 Of Marico Ltd v. Director Of Income Tax (Inv.) Unit-Vi And 3 Ors
High Court · 2023 · Other
—
Tax -Central-3 v. Arn Infrastructure Ltd
High Court · 2023 · Other
—
Ita/106/2023 Of The Pr.commissioner Of Income Tax v. Sri.m.g.anand Reddy
High Court · 2023 · Dismissed
Assessee
Ita/114/2023 Of The Pr.commissioner Of Income Tax v. M.g. Anand Reddy
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax v. Spirit Global Construction Pvt.ltd
High Court · 2023 · Other
—
Ita/110/2023 Of The Pr.commissioner Of Income-Tax v. Sri.m.g. Anand Reddy
High Court · 2023 · Dismissed
Assessee
Ita/113/2023 Of The Pr.commissioner Of Income Tax v. Sri.m.g.anand Reddy
High Court · 2023 · Dismissed
Assessee
Ita/102/2023 Of The Pr Commissioner Of Income Tax v. Sri M G Anand Reddy
High Court · 2023 · Dismissed
Assessee
Rajnish Yadav v. Income Tax Officer, Ward 62 (1), Delhi
High Court · 2023 · Allowed
Assessee
K.sriram v. The Deputy Director Of Income Tax (Investigation
High Court · 2023 · Other
—
Original Side v. Itat
High Court · 2023 · Allowed
—
Wp/919/2008 Of Mrs. Sitadevi Satyanarayan Malpani And 3 Ors v. Income Tax Settlement Commission And 3 Ors
High Court · 2023 · Other
—
Agni Vishnu Ventures Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp(C)/17640/2023 Of Hailstone Innovations Pvt. Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
The Principal Chief Commissioner Ofincome Tax-1, Nashik v. Ghuge &Y.g. Khobragade, Jj.date :14[Th] June, 2023
High Court · 2023 · Other
—
Prem Kumar Chopra v. Assistant Commissioner Of Income Tax, Circle 46(1), New Delhi And Ors
High Court · 2023 · Allowed
Assessee
Sushil Kumar Goyal & Ors v. Principal Commissioner Of Income Tax-1 & Ors
High Court · 2023 · Dismissed
Revenue
Itat/49/2022 Of Principal Commissioner Of Income Tax13 Kolkata v. Shri Goutam Chakraborty
High Court · 2023 · Dismissed
Assessee
Movish Realtech Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Wtax/561/2023 Of Deepak Kumar Yadav v. Principal Commissioner Of Income Tax And Another
High Court · 2023 · Dismissed
Revenue
Ita/62/2021Mbl Infrastructures Limited v. Principal Commissioner Of Income Tax, Central-1, Kolkata
High Court · 2023 · Dismissed
Revenue
Ita/59/2021Mbl Infrastructures Limited v. Principal Commissioner Of Income Tax, Central-1, Kolkata
High Court · 2023 · Dismissed
Revenue
Ita/49/2021Mbl Infrastructures Limited v. Principal Commissioner Of Income Tax, Central-1, Kolkata
High Court · 2023 · Dismissed
Revenue
Dadha Pharma Pvt. Ltd.,268 Lloyds Road,Chennai - 14 v. S.mohandchand Dadha (Indl
High Court · 2023 · Allowed
—
Wp(C)/24042/2022 Of M/S. Muthoot Fincorp Ltd v. Income Tax Settlement Commission
High Court · 2023 · Allowed
Assessee
Ita/705/2018 Of Pr. Commissioner Of Income Tax v. Smt. G. Lakshmi Aruna
High Court · 2023 · Allowed
Revenue
Ita/704/2018 Of Pr. Commissioner Of Income Tax v. Shri. Gali Janardhana Reddy
High Court · 2023 · Allowed
Revenue
Dr Kapil Goel And Mr Sandeep Goel v. Assistant Commissioner Of Income Tax Central Circle 15 Delhi
High Court · 2023 · Allowed
Assessee
Capital Impex Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 4(2
High Court · 2023 · Allowed
Assessee
Haier Smart Home Co. Ltd v. The Assistant Commissioner Ofincome Tax & Anr.income Tax & Anr
High Court · 2023 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Ranchi v. Ms. Sidhijalan, Adv
High Court · 2023 · Dismissed
Assessee
Ita/21/2019 Of The Pr Commissioner Of Income Tax v. M/S Plama Developers Ltd
High Court · 2023 · Dismissed
Assessee
Wp v. The Principal Commissionre Of Income Tax (Central)
High Court · 2023 · Other
—
Jay Prakash Singhania v. The Union Of India
High Court · 2023 · Other
—
M/S.alliance Broadcasting Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
The Principal Commissioner Of Income Tax, Dhanbad v. M/S. Jai Maa Jagdamba Flour Private Limited
High Court · 2023 · Dismissed
Assessee
Central)-2 v. M/S S.g. Portfolio Pvt. Ltd
High Court · 2023 · Dismissed
—
Ita/77/2022 Of Principal Commissioner Of Income Tax (Central) v. Narayan Kumar Khaitan
High Court · 2023 · Dismissed
Assessee
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Ita/19/2021 Of Principal Commissioner Of Income Tax, (Central) v. M/S. Improve Traders (P) Ltd
High Court · 2023 · Other
—
Subodh Agarwal v. State Of U.p. And Others
High Court · 2023 · Dismissed
—
Mr. Sidhartha Ray, Senior Advocateassisted By Mr v. Mohapatra, Advocate-Versus
High Court · 2023 · Other
—
Principal Commissioner Ofincome Tax, Central-2, Kolkata v. M/S. Golden Goenka Fincorp Ltd
High Court · 2023 · Dismissed
Assessee
Kamal Nath v. The Principal Commissioner Of Income Tax, Kolkata & Ors
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax,Central Circle – 2,Madurai v. M/S.standard Press (India) Private Limited
High Court · 2023 · Dismissed
Assessee
Wp/18627/2008 Of The Commr. Of Income Tax, Hyd v. The Income Tax Settlement Commission And Another
High Court · 2023 · Dismissed
—
Swastik Wire Products v. Principal Commissioner Of Income Tax And Others
High Court · 2022 · Allowed
Assessee
Mr.shiva Prasad Singh v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shiva Prasad Singh v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Fcs Manufacturing (India) Pvt. Ltd v. Deputy Director Of Income Tax (Investigation
High Court · 2022 · Other
—
M/S.sri Lakshmi Ammal Educational Trust v. Principal Commissioner Of Income Tax,Central – 2,Chennai – 600 034
High Court · 2022 · Other
—
Pr. Commissioner Of Income Tax-7 v. Surya Fresh Foods Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Incometax-8 v. S.p. Singla Construction Pvt.ltd
High Court · 2022 · Dismissed
Assessee
Central)-2 v. M/S Jay Ambey Aromatics
High Court · 2022 · Dismissed
—
Ita/7/2019 Of Mohammed Sherief v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/2/2018 Of Lekshmi Traders v. The Commissioner Of Income Tax
High Court · 2022 · Other
—
Wp/15910/2022 Of Azim Premji Trustee Company Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
The Pr. Commissionerof Income Tax, Central -3 v. Sh. Trilok Chand Choudhary
High Court · 2022 · Dismissed
Assessee
Wp/22111/2022 Of Vijay Nathulal Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wa/844/2022 Of Sri Jitendra Virwani v. Joint Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. Pilot Industries Limited
High Court · 2022 · Dismissed
Assessee
Ita/421/2014 Of Dr Syed Anwar v. The Deputy Commissioner Of Income-Tax
High Court · 2022 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Gautam Bhalla
High Court · 2022 · Dismissed
Assessee

Key issues litigated under Section 132

Section 132 case law — FAQs

What does Section 132 of the Income-tax Act deal with?
Section 132 relates to Search & Seizure. This page collects 1,406 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 132.
How many case laws are available on Section 132?
EaseValue has indexed 1,406 income-tax judgments citing Section 132 — each with parties, citation, court, year, outcome and the full order text.
How can Section 132 judgments help my case?
They show how courts have decided Section 132 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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