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Case Law › Section 143
Income-tax Act · Case Law

Section 143 Income Tax Case Law — Assessment / Scrutiny

Browse 6,048 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 6,048)

Vinubhai Mohanlal Dobaria v. Chief Commissioner Of Income Tax & Anr
Supreme Court · 2025 · [2025] 2 S.C.R. 476 · Other
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Principal Commissioner Of Income Tax-10 v. M/S Krishak Bharti Cooperative Ltd
Supreme Court · 2023 · [2023] 12 S.C.R. 590 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society
Supreme Court · 2023 · [2023] 1 S.C.R. 865 · Partly Allowed
Partly
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
Genpact India Private Limited v. Deputy Commissioner Of Income Tax & Anr
Supreme Court · 2019 · [2019] 17 S.C.R. 139 · Dismissed
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 Central 2 v. M/S A.a. Estate Pvt. Ltd
Supreme Court · 2019 · [2019] 6 S.C.R. 188 · Other
—
Income Tax Officer Ward v. M/S Techspan India Private Ltd. & Anr
Supreme Court · 2018 · [2018] 4 S.C.R. 328 · 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 Central v. Saurasthra Cement & Chem. Industries Ltd
Supreme Court · 2016 · [2016] 4 S.C.R. 867 · Other
—
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
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, 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, Mumbai v. M/S. General Insurance Corporation
Supreme Court · 2006 · [2006] SUPP. 6 S.C.R. 561 · Dismissed
Assessee
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. Govindan And Sons v. Commissioner Of Income-Tax, Cochin
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 285 · Dismissed
Revenue
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
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
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
Pr. Commissioner Of Income Tax – 1 v. M/S Agroha Fincap Ltd
High Court · 2025 · Other
—
Megha Engineering And Infrastructure Ltd v. Income Tax Settlement Commission & Ors
High Court · 2025 · Other
—
M/S.abiram Agencyno v. The Income Tax Officer,Ward-I(2),Pudukottai
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 5 Kolkata v. Ganeshvani Tradelink Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Front Line Vyapar Private Limited v. The Principal Commissioner Of Income Tax – I, Kolkata
High Court · 2025 · Dismissed
Revenue
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 13 Kolkata v. Rahul Pandey
High Court · 2025 · Allowed
Revenue
P S Sivasamy Salai, Mylapore,Chennai, Tamil Nadu – 600 004 v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Udit Goyal v. Principal Commissioner Of Income Tax Delhi 12
High Court · 2025 · Dismissed
Revenue
Vrg Electronics Pvt Ltd v. Principal Commissioner Of Income Tax Delhi 7
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax Icoimbatore v. Ramanathan Adaikalavan
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Travelport Lp
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Goodview Marketing Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Anjaniputra Nirmal Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Mr. Sunil Mishra, Advocate v. Principal Commissioner Of Income …. Opposite Parties Tax, Odisha And Others
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax v. M/S. Corteva Agriscience Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S. Corteva Agriscience Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S. Corteva Agriscience Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Barakaat Family Trust v. Principle Commissioner Of Income Tax, Nagpur And Others
High Court · 2025 · Other
—
Burhani Family Trust v. Principle Commissioner Of Income Tax, Nagpur And Others
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 13 Kolkata v. Pradip Kumar Jajodia Huf
High Court · 2025 · Allowed
Revenue
Itta/275/2008 Of Sri Mangaram Choudary [Huf] v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Itta/4/2023 Of The Pr. Commissioner Of Income Tax v. Smt. Bommana Durga Sasikala
High Court · 2025 · Dismissed
Assessee
M/S. J.m. Global Equities v. The Deputy Commissioner, Income Tax
High Court · 2025 · Allowed
Assessee
Sri Jahar Matilal v. The Commissioner Of Income Tax, Kolkata – Xviii & Anr
High Court · 2025 · Allowed
Assessee
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
Vandana Kumari @ Bandana Kumari v. Principal Commissioner Of Income Tax-1, Patna
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-I v. M/S Hooghly Mills Co. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 2 Kolkata v. Rahul Premier India Agency Private Limited
High Court · 2025 · Allowed
Revenue
Itat v. Itat
High Court · 2025 · Allowed
—
Pr. Commissioner Of Income Tax -7 v. Thapar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Original Side v. Itat
High Court · 2025 · Allowed
—
v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Krishna Nirman Pvt Ltd
High Court · 2025 · Allowed
Revenue
Siva Prasad Vedula v. The Income Tax Officer Ward- 1(1), Bhilai (C.g
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Tax, Kolkata-Xi, Kolkata v. M/S Classic Creation
High Court · 2025 · Other
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Rep. By Its v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. Ganesh Steel And Alloys Limited
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. Balaka Vinimay Private Limited
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 5 Kolkata v. Debabrata Banerjee
High Court · 2025 · Allowed
Revenue
Itat/270/2024 Ia No: Ga/2/2024 v. Subhalaxmi Chem Pvt Ltd
High Court · 2025 · Allowed
—
Crown Electromechanical Pvt Ltd v. Principal Commissioner Of Income Tax, Kolkata – 1 And Ors
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. M/S Vish Realty Solutions Private Limited
High Court · 2025 · Allowed
Revenue
The Commissioner Of Income Tax Chennai v. M/S. Siva Ventures Ltd.327, Anna Salaichennai 600 018
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax, International Taxation-3, New Delhi v. Samsung Heavy Industries Company Limited
High Court · 2025 · Dismissed
Assessee
Cwjc/4815/2025 Of Navin Kumar Motani v. Principal Commissioner Of Income Tax- 1
High Court · 2025 · Allowed
Assessee
Meenakshi Gupta v. Income Tax Officer, Ward- 35(6), New Delhi
High Court · 2025 · Dismissed
Revenue
Itat/70/2025 Principal Commissioner Of Income Tax 1, Kolkata v. M/S Britannia Industries Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Gillanders Arbuthnot And Co. Ltd
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax(International Taxation)-1, New Delhi v. Fujitsu Limited
High Court · 2025 · Dismissed
Assessee
Private Limited v. Deputy Commissioner Of Income-Tax Circle 1(1), Delhi & Ors. Through
High Court · 2025 · Allowed
Assessee
M/S Idemia Syscom India Private Limited v. Assistant Commissioner Of Income Tax, Central Circle- 25
High Court · 2025 · Other
—
Wp/12419/2025 Of Sri Satish Babu Epuru v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 2 Kolkata v. Omkara Vincom Pvt Ltd
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.anand Transportno
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 Kolkata v. One Point Commercial Pvt Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Anchita Properties Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Thomson Press (India) Ltd
High Court · 2025 · Dismissed
Assessee
Wp/19104/2025 Of Mr. Suresh Kumar Channappa v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. Magestic Vyapaar Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax Central 2 Kolkata v. Pearl Tracom Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Warrior Garmentsrepresented By Its Managing v. Assessment Unit,Income Tax Department,National E-Assessment Centre,Delhi
High Court · 2025 · Other
—
Ahamed Kaleelur Rahman,Sole v. Assessment Unitincome Tax Department, Faceless Assessment Scheme, New Delhi
High Court · 2025 · Dismissed
Revenue
Ramesh Kumar Jain v. Commissioner Of Income Tax Raipur Aaykar Bhavan, Civil Lines, Raipur
High Court · 2025 · Allowed
Assessee
Cement Trading Corporation Through Authorised Representative, Police Station Kadau v. Vijay Soni
High Court · 2025 · Other
—
Txa v. M/S. Tumkur Minerals Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Devaraj Ramasamy Naidu v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Ahmed Buhari v. The Assistant Commissioner Of Income Tax,Central Circle 1(1), Chennainew
High Court · 2025 · Other
—
v. Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Allowed
Assessee
Selvaraj Savithriw/O.selvaraj v. The Income Tax Officer,Ward 1 (1) Salem
High Court · 2025 · Dismissed
Revenue
Mr.govindaraj Kolappan v. The Assistant Commissioner Of Income Tax, Company Circle Iii(4)
High Court · 2025 · Allowed
Assessee
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
—
C) Kelvinator India Ltd v. Indian Syntans Investments Pvt.ltd
High Court · 2025 · Dismissed
—
Bluepex Vinimoy Pvt. Ltd v. Principal Chief Commissioner Of Income Tax-1, Room
High Court · 2025 · Dismissed
Revenue
Devaraj Ramasamy Mani v. The Assistant Commissioner Of Income Tax,Non-Corp, Circle
High Court · 2025 · Allowed
Assessee
Shri Mitchell Wankhar … v. The Union Of India
High Court · 2025 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.indian Syntans Investments P Ltd
High Court · 2025 · Other
—
The Income Tax Officerbusiness Ward Vi(2)Chennai v. Bakthavatsalam Gowtham
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central - 1, Kolkata v. Rabindra Enterprises Pvt. Ltd
High Court · 2025 · Allowed
Revenue
The Commissioner Of Income-Tax - I,Coimbatore v. M/S.sakthi Sugars Limited
High Court · 2025 · Dismissed
Assessee
Dr.kamala Selvaraj v. The Income Tax Settlement Commission
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax,International Taxation,Chennai v. M/S.laserwords Us Inc
High Court · 2025 · Dismissed
—
Principal Commissioner Of Income Tax 2 Kolkata v. Ranisati Hosiery Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 5 Kolkata v. Advance Engineering Corporation
High Court · 2025 · Allowed
Revenue
Itat/256/2024 Ga/2/2024 M/S. Jkm Investment Private Limited v. Deputy Commissioner Of Income Tax, Circle-12, Kolkata
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. Emc Projects Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Ita/53/2024 Of The Pr. Commissioner Of Income-Tax v. M/S. Te Connectivity India Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Ita/571/2017 Of M/S Himalaya Drug Company v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax,Central I v. M/S.vellore Institute Of Technology
High Court · 2025 · Dismissed
Assessee
Appellant(S v. Astrotech Steels Private Limitedno
High Court · 2025 · Dismissed
—
Wp/1730/2019 Of Google Ireland Limited v. The Assistant Commissioner Of Income Tax
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
Sanjay Kaul v. The Income Tax Officer Ward 24 (4), New Delhi & Ors
High Court · 2025 · Allowed
Assessee
Principal Chief Commissioner Of Income Tax-1 v. A.h. Multisoft Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Sarla Holdings Private Limited v. Pr Commissioner Of Income Tax Delhi-7 New Delhi & Anr
High Court · 2025 · Dismissed
Revenue
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
Sheela Overseas Private Limited v. Pr Commissioner Of Income Taxdelhi-08 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Ita/433/2018 Of Herbalife International India Pvt Ltd v. The Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax, Internationaltaxation-1, New Delhi v. Coursera Inc
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Event Developers Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Shivangi Agarwal v. Commissioner Of Income Tax (Appeals) & Ors
High Court · 2025 · Other
—
Dia Gold Jewels Pvt Ltd v. Principal Commissioner Of Income Tax And Ors
High Court · 2025 · Dismissed
Revenue
Pr. Commissioner Of Income Tax (Central) - 2 v. M/S. Delhi Gurgaon Super Connectivity Ltd
High Court · 2025 · Allowed
Revenue
M/S.coromondel Cabeles P. Ltd.,A v. The Assistant Commissioner Of Income Tax,Company Circle – I (3),Chennai
High Court · 2025 · Dismissed
Revenue
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Allowed
Assessee
M/S Kjp And Associates v. Deputy. Asstt. Commissioner Of Income Tax
High Court · 2025 · Other
—
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Other
—
Wp/7056/2024 Of Hrishikesh v. The Principal Commissioner Of Income-Tax-I, Nagpur And Others
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax(Central), Ludhiana v. Garg Acrylic Ltd
High Court · 2025 · Dismissed
Assessee
Sanjay Kumar Sharma v. Income Tax Officer, Ward 4 (1), Raipur ( C.g
High Court · 2025 · Allowed
Assessee
Itat v. Itat
High Court · 2025 · Dismissed
—
Itat/68/2025 Ia No: Ga/1/2025 Gng Exports v. Assistant Commissioner Of Income Tax Circle 33, Kolkata
High Court · 2025 · Allowed
Assessee
Ie Venture Fund I v. Principal Commissioner Of Incometax Delhi 4 & Anr
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 9 Kolkata v. P L Goenka Huf
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 5 Kolkata v. Raghvendra Mohta
High Court · 2025 · Allowed
Revenue
American Express Bankingcorporation (India Branch v. Assistant Director Of Income Tax, Circle 1(1),International Taxation, New Delhi
High Court · 2025 · Dismissed
Revenue
Harsha Associates Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Ratnagiri Gas And Power Private Limited v. Assistant Commissioner Of Income Tax Circle 19(1), Delhi & Ors
High Court · 2025 · Allowed
Assessee
The Pr. Commissioner Of Incometax -Central -1 v. Lata Goel
High Court · 2025 · Dismissed
Assessee
T.r.balasubramanium v. The Asst Commissionerof Income Tax City Circle Vii(2), Chennai
High Court · 2025 · Allowed
Assessee
Wp(C)/10602/2025 Of M/S Regulated Market Committee , Attabira v. Assessment Unit Income Tax Department, New Delhi
High Court · 2025 · Other
—
Madurai – 626 002 v. M/S.vetrivel Minerals (Vv Minerals
High Court · 2025 · Allowed
—
Fiitjee Foundation For Education Research And Trainings v. Commissioner Of Income Tax (Exemption
High Court · 2025 · Allowed
Assessee
Alim Ahmad v. Income Tax Officer Ward - 58(1) & Anr
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Tax, Jamshedpur v. M/S New Punjab Motor Transport, Room
High Court · 2025 · Other
—
Cwjc/16697/2022 Of Shree Shakambhari Udyog Partnership Firm v. Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Goodrich Carbohydrates Ltd v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
By Sri. Aravind v. Chavan, Advocate
High Court · 2025 · Allowed
—
Income Tax Department, New Delhi v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Wp/12183/2025 Of Mr Chikmagalur Jayaram Vishwanath v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Suman Lata Gupta v. Commissioner Of Income Tax
High Court · 2025 · Other
—
The Income Tax Officer, Dcit, Circle v. Shankar Lall Goenka
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax-4, New Delhi v. Ntpc Vidyut Vyapar Nigam Ltd
High Court · 2025 · Dismissed
Assessee
Rep. By Its Kartha, Sakthivel Ramasamy v. The Principal Commissioner Of Income Tax -3
High Court · 2025 · Other
—
Ia No: Ga/2/2024 Principal Commissioner Of Income Tax, Siliguri v. M/S. Dakshin Dinajpur District Central Co-Operative Bank Limited
High Court · 2025 · Allowed
Revenue
The Commissioner Of Income Tax International Taxation -1 v. Amadeus It Group Sa
High Court · 2025 · Other
—
Jcb India Limited v. The Deputy Commissioner Of Income Tax, Circle 13(1), New Delhi
High Court · 2025 · Allowed
Assessee
Smart Chip Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Adm Agro Industries Private Limited v. Assistant Commissioner Of Income Tax, Circle 1(1), Delhi & Anr
High Court · 2025 · Allowed
Assessee
Wtax/1752/2025 Of Jagdish Sons Supplier v. Principal Commissioner Of Income Tax Kanpur And Another
High Court · 2025 · Other
—
v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
v. The Joint Commissioner Of Income Tax,Circle – 1, Tpr
High Court · 2025 · Other
—
Wp/11018/2025 Of Mr. Chikmagalur Jayaram Vishwanath v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
M/S.sri Shanmugavel Mills Private Limited v. The Joint Commissioner Of Income Tax
High Court · 2025 · Other
—
Tirupur, Tamil Nadu 641 601 v. The Joint Commissioner Of Income Tax,Circle – 1, Tpr
High Court · 2025 · Other
—
M/S.sudhan Spinning Mills Private Limited v. The Joint Commissioner Of Income Tax
High Court · 2025 · Other
—
Tax - International Taxation -3 v. Six Continents Hotels Inc
High Court · 2025 · Dismissed
—
M/S L-1 Identity Solutions Operating Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Wtax/1649/2025 Of Pramod Kumar Jain v. Principal Commissioner Of Income Tax And Another
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax-9, Kolkata v. Chandravadan Desai (Huf
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 Kolkata v. M/S Halmira Estate Tea Private Limited
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 Kolkata v. M/S Hindustan Copper Ltd
High Court · 2025 · Allowed
Revenue
B. Jayalakshmi v. The Deputy Commissioner Of Income Tax,Circle I,Chennai – 34
High Court · 2025 · Allowed
Assessee
J. G’s Departmental Store v. Income Tax Officer Ward 60(1) & Ors
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax-12 v. The Cooperative Stores Ltd
High Court · 2025 · Other
—
The Dy. Commissioner Of Income Tax, 1(1) Raipur, Chhattisgarh v. Raipur Development Authority, Bajrang Market, G.e. Road, Raipur,Chhattisgarh
High Court · 2025 · Dismissed
Assessee
Wp/9812/2025 Of Basavashree Credit Co-Operative Society v. The Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
Wp/10852/2025 Of Govindaiah Halasinamaradoddi v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Sri. Pradeep Dayanand Kothari v. The Deputy Commissioner Of Income Tax,Corporate Circle 4(2),Chennai -600 034
High Court · 2025 · Allowed
Assessee
Wpa 640 Of 2025 Arun Kumar Bose v. Income Tax Officer, Ward-1(1), Siliguri & Ors
High Court · 2025 · Allowed
Assessee
Dia Gold Jewels Private Limited v. Principal Commissioner Of Income Tax Kolkata-2 & Ors
High Court · 2025 · Other
—
Venkatanarayanan Somayaji Lakshminarasimha v. The Principal Commissioner Of Income Tax-8, Bsnl Tower
High Court · 2025 · Other
—
Wp/9821/2025 Of M/S Ace Creative Learning Private Limited v. The Deputy Commissioner Of Income Tax Circle 1(1)(1)
High Court · 2025 · Allowed
Assessee
Wp/23133/2024 Of Yashaswini Builder Private Ltd v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9644/2025 Of Kiran Shagle Chikkappa v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/12661/2021 Of Karishma Paradise And Hill Country v. Assessing Officer Income Tax Officer
High Court · 2025 · Allowed
Assessee
Advs v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Itta/17/2025 Of Mr. Venkata Ramana Voonna v. Income Tax Officer
High Court · 2025 · Dismissed
Revenue
M/S Dhansamridhi Finance Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi
High Court · 2025 · Allowed
Assessee
Wp/5020/2025 Of Venika Hydro Projects Private Limited v. Income Tax Officer
High Court · 2025 · Other
—
Assessment Unitincome Tax Departmentnew Delhi v. Income Tax Officer
High Court · 2025 · Other
—
Wp/2368/2025 Of Mohammed Mustafa v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Valmik Thapar v. Principal Commissioner Of Income Tax 18
High Court · 2025 · Allowed
Assessee
Makemytrip India Private Limited v. Deputy Commissioner Of Income Tax Circle 16 (1) Delhi & Anr
High Court · 2025 · Allowed
Assessee
M/S. Sanmar Speciality Chemicals Limitedno v. The Assistant Commissioner Of Income-Taxcompany Circle, Vi (1), Chennai
High Court · 2025 · Allowed
Assessee
Rangabashyam Mahalakshmi v. The Income Tax Officer, Int. Taxn Ward 1(2) Che, Room
High Court · 2025 · Other
—
Wp/13036/2024 Of Sri. Kalaiah Rangaswamy v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7777/2025 Of Channamallikarjun Buildcon Pvt. Ltd v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 1, Kolkata v. Sapphire Trade Associates Pvt.ltd
High Court · 2025 · Allowed
Revenue
Wp/103220/2024 Of Manoj Chaganlal Bafna v. The Commissioner Income Tax (Appeals )
High Court · 2025 · Other
—
Wp/12051/2024 Of Marvin Lifestyle India Pvt Ltd v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7999/2025 Of Sri Shivappa v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax (Exemptions v. Indian Broadcasting Foundation
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions v. Indian Broadcasting Foundation
High Court · 2025 · Allowed
Revenue
Wp/21942/2022 Of Sri Purushotham Munipillappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/4901/2025 Of Sri. Nataraju Nelamane Visweshragowda v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/11930/2024 Of Bangalore Srinivasan Budharaj v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/21955/2022 Of Sri Purushotham Munipillappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Chhattisgarh Steel Castings Pvt. Ltd v. The Commissioner Of Income Tax, Civil Line, Raipur, Chhattisgarh
High Court · 2025 · Dismissed
Revenue
Ritika Rai v. Deputy Commissioner Of Income Tax,Central Circle-2(3
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax-1, Delhi v. D Light Energy P. Ltd
High Court · 2025 · Other
—
Mr.g.lakshmi Narayanan v. The Deputy Commissioner Of Income Taxcorporate Circle 5(2)4Th Floor, Aayakkar Bhawan
High Court · 2025 · Other
—
Company Private Limited v. Assistant Commissioner Of Income Tax Central Circle 2 & Anr
High Court · 2025 · Other
—
Society v. Income Tax Officer Ward Exempt 2(1)Delhi & Anr
High Court · 2025 · Other
—
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
M/S. Rasheed Ali And Sons v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
M/S. Rasheed Ali And Sons v. The Income Tax Officer, Ward
High Court · 2025 · Other
—
Wp/7387/2025 Of Gnanashale Souharda Co Operative Limited v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Dismissed
Revenue
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Other
—
Hamdard National Foundation India v. Assessment Unit Income Tax Departmentnational Faceless Assessment Centerdelhi And Anr
High Court · 2025 · Other
—
Mr. Joy Bajaj v. The Assistant Commissioner Of Income Tax, Ward 4(2), Jaipur
High Court · 2025 · Allowed
Assessee
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Rep By Its Authorized Signatory v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Ambe Tex Fab (India) Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Jyoti Bhatia v. Assistant Commissioner Of Income Tax Circle 25(1) New Delhi & Ors
High Court · 2025 · Other
—
Shri Gautham Chand Jainshri Sumermal Kantilal Jain v. Assistant Commissioner Of Income Taxcentral Circle 1(1)Chennai - 600 034
High Court · 2025 · Dismissed
Revenue
Shrivastava Associates v. Income Tax Officer, Ward-3(1), Raipur, Chhattisgarh
High Court · 2025 · Allowed
Assessee
Pr.commissioner Of Income Tax Delhi-04 v. M/S Ganesh Ganga Insvestments Pvt Ltd
High Court · 2025 · Allowed
Revenue
Saraswathi Vidyalaya,Rep. By Its Chairman v. The Commissioner Of Income Tax (Exemption)
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-7 v. Wgf Financial Services Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Wa/2462/2024 Of Pharmazell (India) Private Limited v. Assistant Commissioner Of Income Tax Circle 1
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 13, Kolkata v. Ravindra Kumar Agarwal Huf
High Court · 2025 · Allowed
Revenue
Casio India Company Private Ltd v. The Assistant Commissioner Of Income-Tax
High Court · 2025 · Other
—
The Principal Commissioner Of Income Tax, (Central), Rajasthan,Room v. Pinkcity Jewelhouse Pvt. Ltd., 76, Dhuleshwar Gardens,Jaipur(Pan
High Court · 2025 · Dismissed
Assessee
v. The Principal Commissioner Of Income Tax, Madurai
High Court · 2025 · Other
—
The Commissioner Of Income Tax International Taxation -2 v. Nokia Network Oy
High Court · 2025 · Other
—
M.k.rajagopalan v. The Deputy Commissioner Of Income-Tax, Central Cir 3(4), Central Cir 3(4
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.indbank Merchant Banking Services Limited,3[Rd] Floor, Krest Building
High Court · 2025 · Dismissed
Assessee
Madhubala Narayanasamy v. The Income Tax Officer
High Court · 2025 · Other
—
On The Other Hand, Sri v. Nc: 2025:Khc:6430
High Court · 2025 · Allowed
—
Amit Gupta Huf v. Income Tax Officer, Ward 6(5), Jaipur
High Court · 2025 · Allowed
Assessee
Itta/27/2022 Of The Pr Commissioner Of Income Tax v. Sri Sarnala Sayababu
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-4, Delhi v. Golf Technologies Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Dr. Pradeep Sihare v. Income Tax Officer, Ward -1(1), Mahima Complex, Vyapar Vihar, Bilaspur
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax (Exemptions), Kolkata v. Brajeswari Radharaman Intergenerations Humanitarian Trust Bright
High Court · 2025 · Allowed
Revenue
Vedansh Traders Private Limited v. Income Tax Officer, Ward - 13/1, Kolkata
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax v. Benetton India Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Under Section 274 And 271(1)(B) And (C) And Demand Notice v. Deputy Director Of Income-Tax, (International Taxation)[1
High Court · 2025 · Other
—
Casio India Company Private Ltd v. Assistant Commissioner Of Income Tax Circle 4 2
High Court · 2025 · Other
—
Anshu Sagar Kalra v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax - 1 v. M/S Chemester Food Industries Pvt. Ltd
High Court · 2025 · Other
—
Wp/393/2022 Of M/S. Ccl Products (India) Limited v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
New Delhi Television Ltd v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Dismissed
Revenue
Wa/598/2023 Of The Pr. Commissioner Of Income Tax-6 v. Subash Menon
High Court · 2025 · Other
—
M/S.citadel Fine Pharmaceuticals Ltd v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2)
High Court · 2025 · Allowed
Assessee
v. The Joint Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
v. The Income Tax Officer
High Court · 2025 · Other
—
Ontivillu Gopidoss Jothilakshmiw/O.o.b.gopidass v. The Income Tax Officer, Non Corporate Ward-2(3)
High Court · 2025 · Dismissed
Revenue
M/S.merton v. The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Old
High Court · 2025 · Allowed
Assessee
Chennai – 600 004. … v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax-7, Delhi v. Vedanta Ltd
High Court · 2025 · Dismissed
Assessee
Abhinav Jindal v. Assistant Commissioner Of Income Tax Circle 52 1
High Court · 2025 · Other
—
Sonansh Creations Pvt Ltd v. Assistant Commissioner Of Income Tax And Anr
High Court · 2025 · Allowed
Assessee
Anna Nagar, Chennai – 600 040 v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/28677/2024 Of Sri Late Someshwar Rao Chilukuri v. Income Tax Officer Ward 6 (3) (2)
High Court · 2025 · Allowed
Assessee
S.manonmani v. The Principal Commissioner Of Income Tax-1, Room
High Court · 2025 · Dismissed
Revenue
Wp v. Income Tax Officer
High Court · 2025 · Other
—
Divine Infracon Pvt Ltd v. Pr Commissioner Of Income Tax 3
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Jaipur Vidyut Vitran Nigam Limited, Vidyut Bhawan, Janpath, Jaipur
High Court · 2025 · Allowed
Revenue
Wp/29671/2024 Of Att Logistics Private Limited v. Principal Commissioner Of Income Tax
High Court · 2025 · Other
—
Ms. Vidhi Mangla, Advocates v. Assistant Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2025 · Allowed
Assessee
Thudiyalur – Saravanampatti Road,Vellakinar Post,Coimbatore – 641 029 v. Additional/Joint/Deputy/Assistant
High Court · 2025 · Dismissed
—
Thiru.ramanathan Murugappan v. The Deputy Commissioner Of Income Tax,Central Circle 3(4),Investigation Wing, Room
High Court · 2025 · Other
—
M/S Deluxe Enterprises Income Tax Officer v. Cwp
High Court · 2025 · Other
—
M/S.termoplast Pollypacks Italy (India) P Ltd v. The Jcit Appeals / Jcit (A)
High Court · 2025 · Other
—
Itta/127/2008 Of Patnala Srinivas v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
United Capital Partners India Pvt. Ltd v. Principle Commissioner Of Income Tax, Chennai –
High Court · 2025 · Dismissed
Revenue
Itta/27/2009 Of Smt. Srikantadevi Baldwa v. Commissioner Of Income Tax And Anr
High Court · 2024 · Dismissed
Revenue
Itta/239/2008 Of M/S. Frontier Information Tech Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee

Key issues litigated under Section 143

Section 143 case law — FAQs

What does Section 143 of the Income-tax Act deal with?
Section 143 relates to Assessment / Scrutiny. This page collects 6,048 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 143.
How many case laws are available on Section 143?
EaseValue has indexed 6,048 income-tax judgments citing Section 143 — each with parties, citation, court, year, outcome and the full order text.
How can Section 143 judgments help my case?
They show how courts have decided Section 143 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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