EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 132
Income-tax Act · Case Law

Section 132 Income Tax Case Law — Search & Seizure

Browse 3,265 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.

Got a Section 132 notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 132 (showing 300 of 3,265)

K. Krishnamurthy v. The Deputy Commissioner Of Income Tax
Supreme Court · 2025 · [2025] 2 S.C.R. 557 · Other
Commissioner Of Income Tax 14 v. Jasjit Singh
Supreme Court · 2023 · [2023] 13 S.C.R. 706 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd.
Supreme Court · 2023 · [2023] 7 S.C.R. 899 · Dismissed
Assessee
Income Tax Officer v. Vikram Sujitkumar Bhatia
Supreme Court · 2023 · [2023] 2 S.C.R. 756 · Allowed
Revenue
Anil Minda And Others v. Commissioner Of Income Tax
Supreme Court · 2023 · [2023] 3 S.C.R. 1150 · Dismissed
Revenue
Pr. Commissioner Of Income Tax – I, Chandigarh v. M/S. Abc Papers Limited
Supreme Court · 2022 · [2022] 17 S.C.R. 1058 · Other
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
M/S Super Malls Private Limited v. Principal Commissioner Of Income Tax 8, New Delhi
Supreme Court · 2020 · [2020] 4 S.C.R. 676 · Dismissed
Revenue
Commissioner Of Income Tax, Chennai v. S. Ajit Kumar
Supreme Court · 2018 · [2018] 5 S.C.R. 710 · Allowed
Revenue
Tapan Kumar Dutta v. Commissioner Of Income Tax, West Bengal
Supreme Court · 2018 · [2018] 4 S.C.R. 338 · Dismissed
Revenue
Commissioner Of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
Supreme Court · 2017 · [2017] 8 S.C.R. 463 · Dismissed
Assessee
Vls Finance Ltd. & Anr. v. Commissioner Of Income Tax & Anr.
Supreme Court · 2016 · [2016] 3 S.C.R. 390 · Dismissed
Revenue
Commissioner Of Income Tax - Ill v. M/S.calcutta Knitwears, Ludhiana
Supreme Court · 2014 · [2014] 5 S.C.R. 855 · 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
M/S. K.c.c. Software Ltd. And Ors. v. Director Of Income Tax (Inv.) And Ors.
Supreme Court · 2008 · [2008] 2 S.C.R. 168 · Dismissed
Revenue
Commissioner Of Income Tax, Salem v. K. Chinnthamban
Supreme Court · 2007 · [2007] 8 S.C.R. 496 · Allowed
Revenue
Commissioner Of Income Tax, Kolkata v. Mukundray K. Shah
Supreme Court · 2007 · [2007] 4 S.C.R. 1104 · Allowed
Revenue
Manish Maheshwari v. Ass Tt. Commissioner Of Income Tax And Anr.
Supreme Court · 2007 · [2007] 3 S.C.R. 61 · Allowed
Assessee
P.r. Metrani v. Commissioner Of Income Tax, Bangalore
Supreme Court · 2006 · [2006] SUPP. 9 S.C.R. 1 · Allowed
Assessee
Prem Dass v. Income Tax Officer
Supreme Court · 1999 · [1999] 1 S.C.R. 507 · 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
Commissioner Of Income Tax, Haryana, Himachal Pradesh & Delhi & Ors. v. Tarsem Kumar & Anr.
Supreme Court · 1986 · [1986] 3 S.C.R. 294 · Dismissed
Assessee
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
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
Dr.kamala Selvaraj v. The Income Tax Settlement Commission
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Charvak Trading Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Advs v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
On The Other Hand, Sri v. Nc: 2025:Khc:6430
High Court · 2025 · Allowed
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Bhupinder v. Income Ta
High Court · 2024 · Allowed
Tca/248/2024 Of Commissioner Of Income Tax v. Dr.k.nedunchezhian
High Court · 2024 · Dismissed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Coimbatore – 641 025 v. The Income Tax Department
High Court · 2024 · Other
A.selvaraj v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue

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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan