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Income-tax Act · Case Law

Section 147 Income Tax Case Law — Income Escaping Assessment

Browse 7,288 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 147 (Income Escaping Assessment) 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 147 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 147 (showing 300 of 7,288)

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 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
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
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
Delhi Television Ltd. v. Deputy Commissioner Of Income Tax
Supreme Court · 2020 · [2020] 7 S.C.R. 649 · Allowed
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 No. 16 (2) v. M/S Techspan India Private Ltd. & Anr.
Supreme Court · 2018 · [2018] 4 S.C.R. 328 · Dismissed
Assessee
Commissioner Of Income Tax 5 Mumbai v. M/S. Essar Teleholdings Ltd. Through Its Manager
Supreme Court · 2018 · [2018] 1 S.C.R. 502 · Dismissed
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
M/S. Techno Shares & Stocks Ltd. v. The Commissioner Of Income Tax Iv
Supreme Court · 2010 · [2010] 11 S.C.R. 437 · Allowed
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 Central Kanpur v. J.k. Charitable Trust Kamal Tower, Kanpur
Supreme Court · 2008 · [2008] 15 S.C.R. 958 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S. Alagendran Finance Ltd.
Supreme Court · 2007 · [2007] 8 S.C.R. 558 · 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, 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
K.m Sharma v. Income Tax Officer, Ward 13 (7) New Delhi
Supreme Court · 2002 · [2002] 2 S.C.R. 1047 · 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
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
Commissioner Of Income Tax v. Kasturi And Sons Ltd.
Supreme Court · 1999 · [1999] 1 S.C.R. 1207 · Dismissed
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
The Coca-Cola Export Corporation v. Income Tax Officer And Anr.
Supreme Court · 1998 · [1998] 2 S.C.R. 528 · Allowed
Assessee
Commissioner Of Income Tax, Karnataka v. M/S Bedi And Company Pvt. Ltd.
Supreme Court · 1998 · [1998] 1 S.C.R. 932 · Dismissed
Assessee
Upper Ganges Sugar Mills Ltd. Etc. v. Commissioner Of Income Tax, Calcutta
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 239 · Dismissed
Revenue
Income Tax Officer, Jodhpur v. Purushottam Das Bangur And Anr.
Supreme Court · 1997 · [1997] 1 S.C.R. 480 · Allowed
Revenue
Waldies Ltd. v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 879 · Dismissed
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
Shriyans Prasad Jain (Dead) By Lrs. v. Income Tax Officer And Ors.
Supreme Court · 1993 · [1993] SUPP. 2 S.C.R. 279 · Other
Phool Chand Bajrang Lal And Anr. v. Income Tax Officer And Anr.
Supreme Court · 1993 · [1993] SUPP. 1 S.C.R. 28 · Dismissed
Revenue
Commissioner Of Income-Tax v. Sun Engineering Works (P) Ltd.
Supreme Court · 1992 · [1992] SUPP. 1 S.C.R. 732 · Dismissed
Assessee
Mahadeo Prasad Bais (Dead} v. Income-Tax Officer 'A' Ward, Gorakhpur And Atjr.
Supreme Court · 1991 · [1991] SUPP. 1 S.C.R. 9 · Dismissed
Revenue
A.l.a. Firm v. Commissioner Of Income Tax, Madras
Supreme Court · 1991 · [1991] 1 S.C.R. 624 · Dismissed
Revenue
Income Tax Officer, Cuttack And Ors. v. Biju Patnaik
Supreme Court · 1990 · [1990] SUPP. 3 S.C.R. 488 · Allowed
Revenue
Claggett Brachi Co. Ltd., London v. Commissioner Of Income-Tax, A.p.
Supreme Court · 1989 · [1989] 2 S.C.R. 731 · Dismissed
Revenue
Income Tax Officer, Azamgarh & Anr. v. Mewalal Dwarka Prasad & Vice Versa
Supreme Court · 1989 · [1989] 1 S.C.R. 604 · Other
Sir Shadi Lal And Sons, Shamli v. Commissioner Of Income-Tax, Kanpur
Supreme Court · 1987 · [1988] 2 S.C.R. 87 · Dismissed
Revenue
Income-Tax Officer, Calcutta & Ors. v. Radheshyam Ladia
Supreme Court · 1987 · [1987] 2 S.C.R. 1102 · Dismissed
Assessee
Indian Oil Corporation v. Income Tax Officer, Central Circle V, Calcutta & Ors.
Supreme Court · 1986 · [1986] 2 S.C.R. 1107 · Allowed
Assessee
Niranjan & Co. P. Ltd. v. Commissioner Of Income Tax, West Bengal-I & Others
Supreme Court · 1986 · [1986] 1 S.C.R. 916 · Dismissed
Revenue
Indo- Aden Salt Mfg. & Trading Co. Pvt. Ltd. v. Commissioner Of Income Tax, Bombay
Supreme Court · 1986 · [1986] 1 S.C.R. 627 · Dismissed
Revenue
Ganga Saran Sons Pvt. Ltd. Calcutta v. Income Tax Officer & Ors.
Supreme Court · 1981 · [1981] 3 S.C.R. 564 · Allowed
Assessee
Ice & General Mills v. Income Tax Officer, Central Circle Ii, Meerut
Supreme Court · 1979 · [1980] 2 S.C.R. 236 · Allowed
Assessee
Indian And Eastern Newspaper Society, New Delhi v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1979 · [1980] 1 S.C.R. 442 · Allowed
Assessee
Income Tax Officer & Ors. v. M/S. Madnani Engineering Works Ltd., Calcutta
Supreme Court · 1979 · [1979] 2 S.C.R. 905 · Dismissed
Assessee
Parashuram Pottery Works Co. Ltd. v. Income Tax Officer, Circle-1, Ward A, Rajkot, Gujarat
Supreme Court · 1976 · [1977] 2 S.C.R. 92 · Allowed
Assessee
Commissioner Of Income-Tax, West Bengal-I, Calcutta v. Simon Carves Lmited
Supreme Court · 1976 · [1977] 1 S.C.R. 207 · Dismissed
Assessee
Income Tax Officer, I Ward, Dist. Vi, Calcutta & Ors. v. Lakhmani Mewal Das
Supreme Court · 1976 · [1976] 3 S.C.R. 956 · Dismissed
Assessee
Income Tax Officer, Income Tax-Cum-Wealth Tax Circle Ii, Hyderabad v. Nawab Mir Barkat Ali Khan Bahadur
Supreme Court · 1974 · [1975] 2 S.C.R. 464 · Dismissed
Assessee
Shekhawati General Traders Ltd. v. Income Tax Officer, Company Circle I, Jaipur
Supreme Court · 1971 · [1972] 1 S.C.R. 927 · Allowed
Assessee
J. P. Jani, Income-Tax Officer, Circle Iv, Ward-G, Ahmedabad & Anr. v. Induprasad Devshankar Bhatt
Supreme Court · 1968 · [1969] 1 S.C.R. 714 · Dismissed
Assessee
Kalawati Devi Harlalka v. Commissioner Of Income-Tax, West Bengal & Ors.
Supreme Court · 1967 · [1967] 3 S.C.R. 833 · Dismissed
Revenue
Sarthak Gupta v. Income Tax Officer Ward 35(1) & Anr
High Court · 2025 · Allowed
Assessee
Kalimuthu Ramar v. Income Tax Officer
High Court · 2025 · Other
Selvam v. The Commissioner Of
High Court · 2025 · Other
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Jasbir Singh v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
R S Alloys v. Income Tax Officer Ward 63(1) Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Meenakshi Gupta v. Income Tax Officer, Ward- 35(6), New Delhi
High Court · 2025 · Dismissed
Revenue
Delhi v. Order
High Court · 2025 · Allowed
Wp/16392/2025 Of M/S Natural Spirits v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
Manner v. The Income Tax Officer,
High Court · 2025 · Allowed
Assessee
By Sri. Y v. Raviraj, Advocate
High Court · 2025 · Other
Rajesh Chopra v. Income Tax Officer, Ward 62(1) Delhi
High Court · 2025 · Dismissed
Revenue
Parag Keshav Bopardikar v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Manner v. The Income Tax Officer
High Court · 2025 · 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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