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Income-tax Act · Case Law

Section 139 Income Tax Case Law — Return of Income

Browse 2,778 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 139 (Return of Income) 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 139 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 139 (showing 300 of 2,778)

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
K.l. Swamy v. The Commissioner Of Income Tax & Anr.
Supreme Court · 2023 · [2023] 1 S.C.R. 689 · Partly Allowed
Partly
State Bank Of India v. Assistant Commissioner Of Income Tax
Supreme Court · 2022 · [2022] 10 S.C.R. 51 · Dismissed
Revenue
Principal Commissioner Of Income Tax-Iii, Bangalore And Another v. M/S Wipro Limited
Supreme Court · 2022 · [2022] 17 S.C.R. 36 · Allowed
Revenue
Rajasthan State Electricity Board v. The Dy. Commissioner Of Income Tax (Assessment) & Anr.
Supreme Court · 2020 · [2020] 4 S.C.R. 995 · Allowed
Assessee
M/S Dalmia Power Limited & Anr. v. The Assistant Commissioner Of Income Tax Circle 1, Trichy
Supreme Court · 2019 · [2019] 18 S.C.R. 1236 · Allowed
Assessee
Income Tax Officer Ward No. 16 (2) v. M/S Techspan India Private Ltd. & Anr.
Supreme Court · 2018 · [2018] 4 S.C.R. 328 · Dismissed
Assessee
M/S. K. Lakshmanya And Company v. Commissioner Of Income Tax & Anr.
Supreme Court · 2017 · [2017] 12 S.C.R. 644 · Allowed
Assessee
Seshasayee Paper & Boards Limited v. Deputy Commissioner Of Income Tax
Supreme Court · 2015 · [2015] 7 S.C.R. 1054 · Dismissed
Revenue
Sasi Enterprises v. Assistant Commissioner Of Income Tax
Supreme Court · 2014 · [2014] 2 S.C.R. 175 · Dismissed
Revenue
Price Waterhouse Coopers Pvt. Ltd. v. Commissioner Of Income Tax, Kolkata-1 And Anr.
Supreme Court · 2012 · [2012] 8 S.C.R. 849 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. Tulsyan Nec Ltd.
Supreme Court · 2010 · [2010] 14 S.C.R. 1114 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi v. M/S. Kelvinator Of India Limited
Supreme Court · 2010 · [2010] 1 S.C.R. 768 · Dismissed
Assessee
Commissioner Of Income Tax, Thiruvananthapuram v. Joseph Valakuzhy
Supreme Court · 2008 · [2008] 7 S.C.R. 752 · Dismissed
Assessee
Amin Chand Payarelal v. Inspecting Assti. Commissioner, Income Tax And Ors.
Supreme Court · 2006 · [2006] SUPP. 5 S.C.R. 730 · Dismissed
Revenue
Commissioner Of Income Tax, Jalpaiguri v. Om Prakash Mittal
Supreme Court · 2005 · [2005] 2 S.C.R. 263 · Other
Prakash Nath Khanna And Anr. v. Commissioner Of Income Tax And Anr.
Supreme Court · 2004 · [2004] 2 S.C.R. 434 · Dismissed
Revenue
M/S. K. Govindan And Sons v. Commissioner Of Income-Tax, Cochin
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 285 · Dismissed
Revenue
Commissioner Of Income Tax, Bhopal v. Hindustan Elector Graphites Ltd., Indore
Supreme Court · 2000 · [2000] 2 S.C.R. 506 · Dismissed
Assessee
Commissioner Of Income Tax v. Mahendra Mills
Supreme Court · 2000 · [2000] 2 S.C.R. 465 · Dismissed
Assessee
Trustees Of H.e.h. The Nizam's Supplemental Family Trust v. Commissioner Of Income Tax
Supreme Court · 2000 · [2000] 1 S.C.R. 863 · Allowed
Assessee
Ram Bai v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 760 · Allowed
Assessee
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
Commissioner Of Income Tax, Shillong v. Tarajan Tea Co. (P) Ltd.
Supreme Court · 1999 · [1999] 1 S.C.R. 396 · Dismissed
Assessee
Bharat Commerce And Industries Ltd. v. The Commissioner Of Income Tax, Central-Ii
Supreme Court · 1998 · [1998] 2 S.C.R. 150 · Dismissed
Revenue
Allied Motors (P) Ltd. v. Commissioner Of Income Tax, Delhi
Supreme Court · 1997 · [1997] 2 S.C.R. 780 · Allowed
Assessee
Marshall Sons And Co. (India) Ltd. v. Income Tax Officer
Supreme Court · 1996 · [1996] SUPP. 9 S.C.R. 216 · Allowed
Assessee
Kumar Jagdish Chandra Sinha (Dead) Through Lrs. Etc. v. Commissioner Of Income-Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 1 S.C.R. 657 · Allowed
Assessee
Commissioner Of Income Tax, Shillong v. Jai Prakash Singh
Supreme Court · 1996 · [1996] 3 S.C.R. 377 · Allowed
Revenue
Commissioner Of Income Tax, Jullundur v. Ajanta Electricals, Punjab
Supreme Court · 1995 · [1995] 3 S.C.R. 1083 · Dismissed
Assessee
M.r. Pratap v. V.m. Muthukrishnan, Income-Tax Officer, Central - Iii, Madras
Supreme Court · 1992 · [1992] 2 S.C.R. 949 · Dismissed
Revenue
Ganesh Dass Sreeram, Etc. v. Income Tax Officer, 'A' Ward, Shillong And Others Etc.
Supreme Court · 1987 · [1988] 1 S.C.R. 689 · Other
Commissioner Of Income-Tax, Kanpur v. Behari Lal Ram Charan Ltd.
Supreme Court · 1987 · [1987] 2 S.C.R. 1159 · Dismissed
Assessee
Maya Rani Punj v. Commissioner Of Income Tax, Delhi,
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
Commissioner Of Income Tax, Andhra Pradesh v. M. Chandra Sekhar
Supreme Court · 1984 · [1985] 2 S.C.R. 215 · Dismissed
Assessee
The Commissioner Of Income-Tax, West Bengal I, Calcutta v. M/S. Vegetables Products Ltd.
Supreme Court · 1973 · [1973] 3 S.C.R. 448 · Dismissed
Assessee
M/S. Jaipur Udyog Ltd. & Anr. v. Commissioner Of Income-Tax, Delhi, Rajasthan And Another
Supreme Court · 1968 · [1969] 2 S.C.R. 193 · Allowed
Assessee
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
Udit Goyal v. Principal Commissioner Of Income Tax Delhi 12
High Court · 2025 · Dismissed
Revenue
R S Alloys v. Income Tax Officer Ward 63(1) Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Rajesh Chopra v. Income Tax Officer, Ward 62(1) Delhi
High Court · 2025 · Dismissed
Revenue
Advs v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Crl.p/201216/2023 Of Rajkumar Agarwal v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
Crl.p/201215/2023 Of Rajkumar Agarwal v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
Crl.p/201214/2023 Of Rajkumar Agarwal v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
Crl.p/201213/2023 Of Rajkumar Agarwal v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
–Income Tax 15 v. Shri Harish Bhasin
High Court · 2024 · Allowed
Revenue
–Income Tax 15 v. Shri Harish Bhasin
High Court · 2024 · Allowed
Revenue
–Income Tax 15 v. Shri Harish Bhasin
High Court · 2024 · Allowed
Revenue
–Income Tax 15 v. Shri Harish Bhasin
High Court · 2024 · Allowed
Revenue
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Nutan Gehlot v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Dismissed
Revenue
M.kumarasamy v. The Income Tax Officer,Ward-11(1),Trichy
High Court · 2024 · Allowed
Assessee
P.nagarajan v. The Income Tax Officer (I/C),Ward -1(6),Salem
High Court · 2024 · Allowed
Assessee

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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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