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Income-tax Act · Case Law

Section 143 Income Tax Case Law — Assessment / Scrutiny

Browse 11,703 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 143 (Assessment / Scrutiny) 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 143 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 143 (showing 300 of 11,703)

Vinubhai Mohanlal Dobaria v. Chief Commissioner Of Income Tax & Anr
Supreme Court · 2025 · [2025] 2 S.C.R. 476 · Other
M/S Mangalam Publications, Kottayam v. Commissioner Of Income Tax, Kottayam
Supreme Court · 2024 · [2024] 1 S.C.R. 642 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Jindal Steel & Power Limited Through Its Managing Director
Supreme Court · 2023 · [2023] 16 S.C.R. 484 · Dismissed
Assessee
Principal Commissioner Of Income Tax-10 v. M/S Krishak Bharti Cooperative Ltd.
Supreme Court · 2023 · [2023] 12 S.C.R. 590 · Dismissed
Assessee
M/S. Saraf Exports v. Commissioner Of Income Tax, Jaipur-Iii
Supreme Court · 2023 · [2023] 4 S.C.R. 338 · Dismissed
Revenue
Commissioner Of Income Tax 7 v. M/S Paville Projects Pvt. Ltd.
Supreme Court · 2023 · [2023] 3 S.C.R. 310 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society
Supreme Court · 2023 · [2023] 1 S.C.R. 865 · Partly Allowed
Partly
The Commissioner Of Income Tax – 23 v. M/S. Mansukh Dyeing And Printing Mills
Supreme Court · 2022 · [2022] 8 S.C.R. 785 · Allowed
Revenue
Assistant Commissioner Of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
Supreme Court · 2022 · [2022] 15 S.C.R. 899 · Other
Pr. Commissioner Of Income Tax 6 v. Khyati Realtors Pvt. Ltd.
Supreme Court · 2022 · [2022] 7 S.C.R. 37 · Allowed
Revenue
Pr. Commissioner Of Income Tax – I, Chandigarh v. M/S. Abc Papers Limited
Supreme Court · 2022 · [2022] 17 S.C.R. 1058 · Other
Wipro Finance Ltd. v. Commissioner Of Income Tax
Supreme Court · 2022 · [2022] 2 S.C.R. 1146 · Allowed
Assessee
Principal Commissioner Of Income Tax (Central) – 2 v. M/S. Mahagun Realtors (P) Ltd.
Supreme Court · 2022 · [2022] 4 S.C.R. 502 · Allowed
Revenue
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. Mohammed Meeran Shahul Hameed
Supreme Court · 2021 · [2021] 8 S.C.R. 758 · Allowed
Revenue
Director Of Income Tax, New Delhi v. M/S Mitsubishi Corporation
Supreme Court · 2021 · [2021] 7 S.C.R. 750 · Other
Delhi Television Ltd. v. Deputy Commissioner Of Income Tax
Supreme Court · 2020 · [2020] 7 S.C.R. 649 · Allowed
Assessee
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
Genpact India Private Limited v. Deputy Commissioner Of Income Tax & Anr.
Supreme Court · 2019 · [2019] 17 S.C.R. 139 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Mumbai v. M/S I-Ven Interactive Limited, Mumbai
Supreme Court · 2019 · [2019] 13 S.C.R. 509 · Allowed
Revenue
Commissioner Of Income Tax v. Laxman Das Khandelwal
Supreme Court · 2019 · [2019] 10 S.C.R. 24 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, New v. Maruti Suzuki India Limited
Supreme Court · 2019 · [2019] 9 S.C.R. 799 · Dismissed
Assessee
Snowtex Investment Limited v. Principal Commissioner Of Income Tax, Central-2, Kolkata
Supreme Court · 2019 · [2019] 8 S.C.R. 687 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Central 2 v. M/S A.a. Estate Pvt. Ltd.
Supreme Court · 2019 · [2019] 6 S.C.R. 188 · Other
Pr. Commissioner Of Income Tax 6 v. Nokia India Pvt. Ltd.
Supreme Court · 2019 · [2019] 6 S.C.R. 478 · Allowed
Revenue
Commissioner Of Income Tax v. M/S. Classic Binding Industries
Supreme Court · 2018 · [2018] 9 S.C.R. 949 · Allowed
Revenue
Mahabir Industries v. Principal Commissioner Of Income Tax
Supreme Court · 2018 · [2018] 4 S.C.R. 484 · 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
B. L. Passi v. Commissioner Of Income Tax, Delhi
Supreme Court · 2018 · [2018] 3 S.C.R. 496 · Dismissed
Revenue
Commissioner Of Income Tax, Central-Iii v. Hcl Technologies Ltd.
Supreme Court · 2018 · [2018] 7 S.C.R. 1079 · Dismissed
Assessee
Addl. Commissioner Of Income Tax v. Bharat V. Patel
Supreme Court · 2018 · [2018] 7 S.C.R. 1067 · 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
Plastiblends India Limited v. Addl. Commissioner Of Income Tax, Mumbai & Anr.
Supreme Court · 2017 · [2017] 10 S.C.R. 104 · Dismissed
Revenue
Commissioner Of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
Supreme Court · 2017 · [2017] 8 S.C.R. 463 · Dismissed
Assessee
Commissioner Of Income Tax-Gujarat-Ii v. Kwality Steel Suppliers Complex
Supreme Court · 2017 · [2017] 3 S.C.R. 1022 · Dismissed
Assessee
Commissioner Of Income Tax, Gujarat Central v. Saurasthra Cement & Chem. Industries Ltd.
Supreme Court · 2016 · [2016] 4 S.C.R. 867 · Other
Mak Data P. Ltd. v. Commissioner Of Income Tax-Ii
Supreme Court · 2013 · [2013] 10 S.C.R. 570 · 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
Income Tax Officer, Jind v. Mis. Mangat Ram Norata Ram Narwana & Anr.
Supreme Court · 2011 · [2011] 5 S.C.R. 1137 · Allowed
Revenue
Commissioner Of Income Tax, Chennai v. Tulsyan Nec Ltd.
Supreme Court · 2010 · [2010] 14 S.C.R. 1114 · Dismissed
Assessee
M/S. Techno Shares & Stocks Ltd. v. The Commissioner Of Income Tax Iv
Supreme Court · 2010 · [2010] 11 S.C.R. 437 · Allowed
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
Commissioner Of Income Tax, Thiruvananthapuram v. Joseph Valakuzhy
Supreme Court · 2008 · [2008] 7 S.C.R. 752 · Dismissed
Assessee
M/S. Anis Ahmad And Sons v. Commissioner Of Income Tax (Appeals), Kanpur & Anr
Supreme Court · 2008 · [2008] 1 S.C.R. 1021 · Allowed
Assessee
The Commissioner Of Income Tax v. M/S. Catapharma (India) Pvt. Ltd.
Supreme Court · 2007 · [2007] 8 S.C.R. 465 · Dismissed
Assessee
Assistant Commissioner Of Income Tax v. Rajesh Jhaveri Stock Brokers Pvt. Ltd.
Supreme Court · 2007 · [2007] 7 S.C.R. 765 · Allowed
Revenue
Commissioner Of Income Tax, Meerut And Anr. v. M/S. Hyundai Heavy Industries Co. Ltd
Supreme Court · 2007 · [2007] 7 S.C.R. 288 · Partly Allowed
Partly
Commissioner Of Income Tax, Coimbatore v. M/S. Lakshmi Machine Works
Supreme Court · 2007 · [2007] 5 S.C.R. 622 · Dismissed
Assessee
Commissioner Of Income Tax, Bhopal v. Ralson Industries Ltd.
Supreme Court · 2007 · [2007] 1 S.C.R. 53 · Allowed
Revenue
Commissioner Of Income Tax, Mumbai v. M/S. General Insurance Corporation
Supreme Court · 2006 · [2006] SUPP. 6 S.C.R. 561 · Dismissed
Assessee
M/S. R.r. Holding P. Ltd. v. Commissioner Of Income Tax, Delhi And Anr.
Supreme Court · 2006 · [2006] SUPP. 3 S.C.R. 787 · Other
Commissioner Of Income Tax, Rajkot v. Shatrusailya Digvijaysingh Jadeja
Supreme Court · 2005 · [2005] SUPP. 2 S.C.R. 1119 · Dismissed
Assessee
Bhuna Coop. Sugar Mills Ltd. v. Commissioner Of Income Tax, Rohtak And Anr.
Supreme Court · 2005 · [2005] 2 S.C.R. 83 · Allowed
Assessee
K.c. Builders And Anr. v. The Assistant Commissioner Of Income Tax
Supreme Court · 2004 · [2004] 1 S.C.R. 1134 · Allowed
Assessee
Commissioner Of Income Tax, Bhopal v. M/S. Shelly Products And Anr.
Supreme Court · 2003 · [2003] SUPP. 1 S.C.R. 79 · Allowed
Revenue
Commissioner Of Income Tax, Mumbai v. M/S. Damani Brothers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 424 · Allowed
Revenue
Commissioner Of Income Tax v. M/S. Hindustan Bulk Carriers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 387 · Partly Allowed
Partly
Killick Nixon Ltd., Mumbai v. Deputy Commissioner Of Income Tax, Mumbai And Ors.
Supreme Court · 2002 · [2002] SUPP. 4 S.C.R. 348 · Allowed
Assessee
M/S. K.p. Madhusudhanan v. Commissioner Of Income Tax, Cochin
Supreme Court · 2001 · [2001] SUPP. 2 S.C.R. 1 · 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
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
Eastern Chemical And Minerals v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 948 · Dismissed
Revenue
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
The Iii Income Tax Officer, Circle - I, Salem And Anr. v. Arunagiri Chettiar
Supreme Court · 1996 · [1996] SUPP. 2 S.C.R. 461 · Allowed
Revenue
Commissioner Of Income Tax, Shillong v. Jai Prakash Singh
Supreme Court · 1996 · [1996] 3 S.C.R. 377 · Allowed
Revenue
Smt. Kilasho Devi Burman And Others v. Commissioner Of Income-Tax West Bengal, Calcutta
Supreme Court · 1996 · [1996] 2 S.C.R. 301 · Allowed
Assessee
Modi Industries Ltd., Modinagar Etc. Etc. v. Commissioner Of Income Tax, Delhi And Anr. Etc. Etc.
Supreme Court · 1995 · [1995] SUPP. 3 S.C.R. 642 · Allowed
Assessee
Commissioner Of Income Tax, Madras And Anr. v. Mis Dalmia Cement
Supreme Court · 1995 · [1995] SUPP. 2 S.C.R. 708 · Allowed
Revenue
Commissioner Of Income Tax, Madras v. Express Newspaper Ltd.
Supreme Court · 1994 · [1994] 1 S.C.R. 64 · Other
Chuharmal S/0 Takarmal Mohnani v. Commissioner Of Income-Tax, M.p., Bhopal
Supreme Court · 1988 · [1988] 3 S.C.R. 788 · 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
Income-Tax Officer, Calcutta & Ors. v. Radheshyam Ladia
Supreme Court · 1987 · [1987] 2 S.C.R. 1102 · Dismissed
Assessee
Commissioner Of Income-Tax, Andhra Pradesh Hyderabad v. Toshoku Ltd. Guntur Etc.
Supreme Court · 1980 · [1981] 1 S.C.R. 587 · Dismissed
Assessee
Brij Mohan v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1979 · [1980] 1 S.C.R. 199 · Other
Additional Commissioner Of Income Tax, Gujarat, I, Ahmedabad v. M/S. Gurjargravures Private Limited
Supreme Court · 1977 · [1978] 2 S.C.R. 169 · Allowed
Revenue
The New Piecegoods Bazar Co., Ltd., Bombay v. The Commissioner Of Income-Tax, Bombay
Supreme Court · 1950 · [1950] 1 S.C.R. 553 · Allowed
Assessee
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Udit Goyal v. Principal Commissioner Of Income Tax Delhi 12
High Court · 2025 · Dismissed
Revenue
Itat No. 88 Of 2025 v. Itat No. 88 Of 2025 Reportable
High Court · 2025 · Allowed
Pr. Commissioner Of Income Tax -7 v. Thapar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Original Side v. Itat No. 4 Of 2025 Reportable
High Court · 2025 · Allowed
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Meenakshi Gupta v. Income Tax Officer, Ward- 35(6), New Delhi
High Court · 2025 · Dismissed
Revenue
Counsel Forthe Petitioner: Srl. C v. Narasimham
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
Rajesh Chopra v. Income Tax Officer, Ward 62(1) Delhi
High Court · 2025 · Dismissed
Revenue

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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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