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Case Law › Section 139
Income-tax Act · Case Law

Section 139 Income Tax Case Law — Return of Income

Browse 1,306 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 1,306)

State Bank Of India v. Assistant Commissioner Of Income Tax
Supreme Court · 2022 · [2022] 10 S.C.R. 51 · Dismissed
Revenue
Income Tax Officer Ward 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
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
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
—
M/S. K. Govindan And Sons v. Commissioner Of Income-Tax, Cochin
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 285 · Dismissed
Revenue
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
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
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
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
Namakkal - 632 202 v. The Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Appellant(S v. Astrotech Steels Private Limitedno
High Court · 2025 · Dismissed
—
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/201213/2023 Of Rajkumar Agarwal v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
v. Assistant Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
No.c v. Central Circle 1 (4), Chennai-600 034
High Court · 2024 · Dismissed
—
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
T&C Society Limited v. Chief Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
v. Chief Commissioner Of Income Tax,Coimbatore
High Court · 2024 · Dismissed
Revenue
v. Chief Commissioner Of Income Tax,Coimbatore
High Court · 2024 · Dismissed
Revenue
v. Chief Commissioner Of Income Tax,Coimbatore
High Court · 2024 · Dismissed
Revenue
v. Chief Commissioner Of Income Tax,Coimbatore
High Court · 2024 · Dismissed
Revenue
Society Limited v. Chief Commissioner Of Income Tax,Coimbatore
High Court · 2024 · Dismissed
Revenue
v. Chief Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Thedavoor Pacb Limited v. Chief Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
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
Nc: 2024:Khc:33550Wp v. Nc: 2024:Khc:33550Wp
High Court · 2024 · Allowed
—
Anoop Garg v. Union Of India
High Court · 2024 · Dismissed
Revenue
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
Ward-2, Ajmer (Raj v. Rajendra Prasad Vaish
High Court · 2024 · Dismissed
—
Emec Pvt. Ltd v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Chennai-600 044 v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
—
Commissioner Of Income Tax V v. M/S Rajasthan Breweries Ltd
High Court · 2024 · Allowed
Revenue
Kamini Kumari v. The State Of Bihar
High Court · 2024 · Allowed
Revenue
Venkataramachettiar Manoharan v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Kavita Y Singhania v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
M/S.lucas Tvs Ltd 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
By Advs.harisankar v. Menonmeera V.menon
High Court · 2023 · Other
—
v. The Chief Commissioner Of Income Tax-1,Room
High Court · 2023 · Allowed
Assessee
v. The Deputy Director Of Income Tax
High Court · 2023 · Other
—
v. The Deputy Director Of Income Tax
High Court · 2023 · Other
—
v. The Assistant / Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Mr.s.uttam Chand v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Mr. Dharan v. Rajesh S. Patil, Jj
High Court · 2023 · Other
—
Nc: 2023:Khc:34315Wp v. Nc: 2023:Khc:34315Wp
High Court · 2023 · Allowed
—
Harisankar v. Menon(K/700/1997)Meera V.menon
High Court · 2023 · Allowed
—
Mr. S. Ray, Sr. Adv v. Deputy Commissioner Of Income
High Court · 2023 · Allowed
Assessee
Uma Chauhan v. Commissioner Of Income Tax Ita
High Court · 2023 · Allowed
Assessee
Sivakumar Koorapati v. The Income Tax Officer
High Court · 2023 · Other
—
v. The Income Tax Officer
High Court · 2023 · Other
—
v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Dinesh Dahiya v. Principal Commissioner Of
High Court · 2023 · Other
—
Napa Radhakrishnan v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
v. The Director General Of Income Tax (Investigations
High Court · 2023 · Dismissed
Revenue
Sukumar Dhanapal v. Income Tax Officer
High Court · 2023 · Other
—
Bishan Das Goyal Huf v. The Pr. Commissioner Of Income Tax-14
High Court · 2023 · Dismissed
Revenue
v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Jay Prakash Singhania v. The Union Of India
High Court · 2023 · Other
—
Central)-2 v. M/S S.g. Portfolio Pvt. Ltd
High Court · 2023 · Dismissed
—
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Subodh Agarwal v. State Of U.p. And Others
High Court · 2023 · Dismissed
—
Mr.dharan v. Shraddha Talekar, Ps
High Court · 2023 · Allowed
—
v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue

Key issues litigated under Section 139

Section 139 case law — FAQs

What does Section 139 of the Income-tax Act deal with?
Section 139 relates to Return of Income. This page collects 1,306 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 139.
How many case laws are available on Section 139?
EaseValue has indexed 1,306 income-tax judgments citing Section 139 — each with parties, citation, court, year, outcome and the full order text.
How can Section 139 judgments help my case?
They show how courts have decided Section 139 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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