EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 147
Income-tax Act · Case Law

Section 147 Income Tax Case Law — Income Escaping Assessment

Browse 3,351 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.

Got a Section 147 notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 147 (showing 300 of 3,351)

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
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
Commissioner Of Income Tax 5 Mumbai v. M/S. Essar Teleholdings Ltd
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
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
Commissioner Of Income Tax v. Kasturi And Sons Ltd
Supreme Court · 1999 · [1999] 1 S.C.R. 1207 · Dismissed
Assessee
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
Waldies Ltd v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 879 · Dismissed
Revenue
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
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
—
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
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, 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
Norang Prasad Son Of Shri Ghasi Lal Sharma v. Income Tax Officer, Ward
High Court · 2025 · Allowed
Assessee
Sarthak Gupta v. Income Tax Officer Ward 35(1) & Anr
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax – 1 v. M/S Agroha Fincap Ltd
High Court · 2025 · Other
—
Kalimuthu Ramar v. Income Tax Officer
High Court · 2025 · Other
—
Income Tax Department, Ministry Of Finance, New Delhi v. Verification Unit
High Court · 2025 · Other
—
Kannan Anandhababu v. The Income Tax Officer,Ward 1(2), Tirupur
High Court · 2025 · Other
—
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
Selvam v. The Commissioner Of
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax Central 2 Kolkata v. Amicus Real Estate Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 5 Kolkata v. Ganeshvani Tradelink Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Pappu Kureshi v. Income Tax Officer, Wd, Tonk, Income Tax Office, Mahadevali,Tonk, Rajasthan
High Court · 2025 · Allowed
Assessee
Jasbir Singh v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Anil Soni v. Income Tax Officer, Ward 1, Beawer
High Court · 2025 · Allowed
Assessee
Zoom Insurance Brokers Pvt. Ltd v. Assistant Commissioner Of Income Tax,Circle - 5(1), New Delhi
High Court · 2025 · Dismissed
Revenue
Shri Shri Iswar Radha Govinda Jiew & Anr v. The Income Tax Officer, Ward 30(1), Kolkata & Ors
High Court · 2025 · Other
—
Mr. Bijay Panda, Advocate v. The Commissioner Of Income Tax, Bhubaneswar And Others
High Court · 2025 · Dismissed
Revenue
Iconic Fashion Retailing Private Limited v. Income Tax Officer, Ward 1(3), Jaipur Ncr Building,Statute Circle, Jaipur
High Court · 2025 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Travelport Lp
High Court · 2025 · Other
—
Ikdor Tech Private Limited v. Assessment Unit, Income Tax Department & Ors
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Goodview Marketing Pvt. Ltd
High Court · 2025 · Allowed
Revenue
R S Alloys v. Income Tax Officer Ward 63(1) Delhi & Anr
High Court · 2025 · Dismissed
Revenue
M K Agarwal v. Income Tax Officer Ward 44(1) Kolkata & Ors
High Court · 2025 · Other
—
Parangusam Malligarjun v. Assessment Unit,Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2025 · Dismissed
Revenue
Srei Insurance Booking Pvt. Ltd v. Deputy Commissioner Of Income Tax, Circle -11(1), Kolkata & Ors
High Court · 2025 · Other
—
Srei Insurance Booking Pvt. Ltd v. Deputy Commissioner Of Income Tax, Circle -11(1), Kolkata & Ors
High Court · 2025 · Other
—
Srei Insurance Booking Pvt. Ltd v. Deputy Commissioner Of Income Tax, Circle -11(1), Kolkata & Ors
High Court · 2025 · Other
—
Rafeeq Enterprises,Rep. By Its v. The Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 13 Kolkata v. Pradip Kumar Jajodia Huf
High Court · 2025 · Allowed
Revenue
M/S. J.m. Global Equities v. The Deputy Commissioner, Income Tax
High Court · 2025 · Allowed
Assessee
Tca v. The Income Tax Officernon-Corporate Ward 9(1) Wanaparthy Block Ii Floor Chennai
High Court · 2025 · Dismissed
Revenue
Kamalakkannan Jayaraman v. Assessment Unit,Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2025 · Other
—
Special Appeal v. Dolphin Drilling Pte Limited
High Court · 2025 · Allowed
—
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 2 Kolkata v. Rahul Premier India Agency Private Limited
High Court · 2025 · Allowed
Revenue
Marimuthu v. The Income Tax Officer / Assessing Officer, Ward
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Krishna Nirman Pvt Ltd
High Court · 2025 · Allowed
Revenue
Corp Circle – 2(1) Chennai5[Th] Floor,Chennai-600 017 v. Eih Associated Hotels Limitedrep. By Power Of Attorney Holder, J.suresh
High Court · 2025 · Dismissed
—
Siva Prasad Vedula v. The Income Tax Officer Ward- 1(1), Bhilai (C.g
High Court · 2025 · Allowed
Assessee
Mirza Ahmar Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Aryan Residency Limited v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Mirza Qamarul Hasan Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Shashank Gupta v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Years v. Income Tax Officer Ward -2(1), Aaykar Bhawan, Vyapar Vihar, Bilaspur
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 2, Kolkata v. M/S R. S. Darshan Singh Motor Car Finance Private Limited
High Court · 2025 · Allowed
Revenue
Rep. By Its v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Mrs.pramila v. Assessment Unit,Income Tax Department, New Delhi
High Court · 2025 · Allowed
Assessee
Usha Martin Telematics Ltd v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Other
—
Ldc Metal & Minerals Private Limited v. The Income Tax Officer Ward 6(2) Kolkata & Ors
High Court · 2025 · Dismissed
Revenue
The Lalit Narayan Mithila University v. The Principal Chief Commissioner Of Income Tax, Patna, Bihar
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-1, Kolkata v. Ganesh Steel And Alloys Limited
High Court · 2025 · Dismissed
Assessee
Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-1, Kolkata v. Balaka Vinimay Private Limited
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 5 Kolkata v. Debabrata Banerjee
High Court · 2025 · Allowed
Revenue
Ravishankar v. The Principal Commissioner Of Income Tax
High Court · 2025 · Other
—
Itat/270/2024 Ia No: Ga/2/2024 v. Subhalaxmi Chem Pvt Ltd
High Court · 2025 · Allowed
—
Heard Mr. T.chaitanya Kumar, Learncd Counsel For The v. The Contention Contention Of The Petitioner Is That
High Court · 2025 · Allowed
—
Wp/26654/2024 Of Kings Pride Infra Projects Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
Neeraj Bharadwaj v. Assistant Commissioner Of Income Tax, Circle Int Tax 1(1)(2) & Anr
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Tax Chennai v. M/S. Siva Ventures Ltd.327, Anna Salaichennai 600 018
High Court · 2025 · Dismissed
Assessee
Meenakshi Gupta v. Income Tax Officer, Ward- 35(6), New Delhi
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Gillanders Arbuthnot And Co. Ltd
High Court · 2025 · Allowed
Revenue
Delhi v. Order
High Court · 2025 · Allowed
—
Principal Commissioner Of Income Tax 13, Kolkata v. Rajesh Kumar Jalan
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Anchita Properties Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 13 Kolkata v. Rajesh Kumar Jalan
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 2 Kolkata v. Omkara Vincom Pvt Ltd
High Court · 2025 · Allowed
Revenue
Wp/16392/2025 Of M/S Natural Spirits v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/18145/2025 Of Mr. Suresh Kumar Channappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/19104/2025 Of Mr. Suresh Kumar Channappa v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Thomson Press (India) Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax Central 2 Kolkata v. Pearl Tracom Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Udaipur v. Emote Wealth Private Limited
High Court · 2025 · Allowed
Revenue
Wpo/183/2025 Nitin Agarwal v. Income Tax Officer, Ward 46(1), Kolkata And Ors
High Court · 2025 · Dismissed
Revenue
Raj Kumar Jain v. Assessment Unitincome Tax Departmentnational Faceless Assessment
High Court · 2025 · Allowed
Assessee
Vaieram Subramani v. The Assessment Unit,Income Tax Department, Ministry Of Finance, New Delhi
High Court · 2025 · Other
—
M/S.sridhar v. The Government Of India,Ministry Of Finance, Income Tax Department
High Court · 2025 · Dismissed
Revenue
Jamin Muthur, Pollachi, Coimbatore 642 005 v. The Principal Commissioner Of Income Tax,Coimbatore-1, Coimbatore
High Court · 2025 · Other
—
Ahamed Kaleelur Rahman,Sole v. Assessment Unitincome Tax Department, Faceless Assessment Scheme, New Delhi
High Court · 2025 · Dismissed
Revenue
Devaraj Ramasamy Naidu v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Sterling Tree Magnum Indialtd, New v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
v. Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Allowed
Assessee
Wpa/3723/2025 Of Manoj Kumar Bagree v. Income Tax Officer Ward-30(1) And Ors
High Court · 2025 · Allowed
Assessee
Selvaraj Savithriw/O.selvaraj v. The Income Tax Officer,Ward 1 (1) Salem
High Court · 2025 · Dismissed
Revenue
Devadhason Bennet Gnanaraj v. The Income Tax Officer, Non Corp. Ward 1(1), Non Corp. Ward 1(1
High Court · 2025 · Allowed
Assessee
C) Kelvinator India Ltd v. Indian Syntans Investments Pvt.ltd
High Court · 2025 · Dismissed
—
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
—
M/S. Jayashree Finvest Private Limited v. The Income Tax Officer, Ward 6(2), Kolkata & Ors
High Court · 2025 · Dismissed
Revenue
Mr.govindaraj Kolappan v. The Assistant Commissioner Of Income Tax, Company Circle Iii(4)
High Court · 2025 · Allowed
Assessee
Shri Mitchell Wankhar … v. The Union Of India
High Court · 2025 · Other
—
Devaraj Ramasamy Mani v. The Assistant Commissioner Of Income Tax,Non-Corp, Circle
High Court · 2025 · Allowed
Assessee
Anvari Khatun v. The Principal Commissioner Of Income Tax, Ranchi
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-18, Kolkata v. Prasant Desai
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 5 Kolkata v. Advance Engineering Corporation
High Court · 2025 · Allowed
Revenue
Manner v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/13055/2025 Of Sadashivanagar Youth Association v. Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
Wp/15603/2025 Of M/S Ruchira Projects Private Limited v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2025 · Partly Allowed
Partly
Wp/15600/2025 Of M/S Ruchira Projects Private Limited v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.star Investments Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
By Sri. Y v. Raviraj, Advocate
High Court · 2025 · Other
—
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
The Commissioner Of Incometax - International Taxation -1 v. Amazon Web Services, Inc
High Court · 2025 · Dismissed
Assessee
Rajesh Chopra v. Income Tax Officer, Ward 62(1) Delhi
High Court · 2025 · Dismissed
Revenue
Narendra Kumar Modi v. Assistant Commissioner Of Income Tax, Centre Circle
High Court · 2025 · Allowed
Assessee
Parag Keshav Bopardikar v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax, Internationaltaxation-1, New Delhi v. Goodrich Corporation
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. Event Developers Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Ashish Girdhar v. Assistant Commissioner Of Incometax, Circle 22(2), Delhi & Anr
High Court · 2025 · Allowed
Assessee
Kesoram Industries Limited v. Assistant Commissioner Of Income Tax–Circule 5(1), Kolkata & Ors
High Court · 2025 · Dismissed
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
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
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
Wp/27399/2024 Of Sn2 Asymmetrix Pvt. Ltd v. Assessment Unit, Income Tax Department
High Court · 2025 · Allowed
Assessee
Idemia Identity And Security India Private Limited v. Assistant Commissioner Of Income Tax Central Circle - 25 Delhi
High Court · 2025 · Allowed
Assessee
Ratnagiri Gas And Power Private Limited v. Assistant Commissioner Of Income Tax Circle 19(1), Delhi & Ors
High Court · 2025 · Allowed
Assessee
Wp/26790/2024 Of Smt. Ragha Sudha Bommidi v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Original Sideia No:ga/1/2025 Wpo/863/2024 Rangeet Auto Private Limited v. The Income Tax Officer, Ward 36(1), Kolkata & Ors
High Court · 2025 · Other
—
Wp/14325/2025 Of Premnivas Attal v. Assessment Unit, Income Tax Department
High Court · 2025 · Allowed
Assessee
Limited v. Assistant Commissioner Of Income Tax Central Circle - 25 Delhi
High Court · 2025 · Other
—
Wp/32192/2024 Of Primary Agricultural Cooperative Credit Society Limited v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/28675/2024 Of Hyderabad Race Club v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/31353/2024 Of Primary Agricultural Cooperative Credit Society Limited Marepally v. The Income Tax Officer
High Court · 2025 · Other
—
Wp/27453/2024 Of Primary Agricultural Cooperative Credit Society Limited Sathupally v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
I._._,1+-_-\Rz Rfrfif,I v. Tenlls
High Court · 2025 · Allowed
—
Wp/31476/2024 Of Primary Agricultural Cooperative Credit Society Limited v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/32028/2024 Of Primary Agricultural Cooperative Credit Society Limited Chandampet v. The Income Tax Officer Ward 4(1)
High Court · 2025 · Allowed
Assessee
Wp/32124/2024 Of Primary Agricultural Cooperative Credit Society Limited v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/32146/2024 Of Primary Agricultural Cooperative Credit Society Limited Tekmal v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Manner v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/31430/2024 Of Primary Agricultural Cooperative Credit Society Limited Nyalkal v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/32190/2024 Of Primary Agricultural Cooperative Credit Society Limited Madur v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Dr. Pradeep Sihare v. Income Tax Officer Ward 1(1), Mahima Complex, Vyapar Vihar,Bilaspur Chhattisgarh
High Court · 2025 · Dismissed
Revenue
The Pr. Commissioner Of Incometax -Central -1 v. Lata Goel
High Court · 2025 · Dismissed
Assessee
Wp/14354/2023 Of Mr. Pavan Kumar Cholleti v. A. Siva Kartikeya
High Court · 2025 · Allowed
—
Wp/28747/2024 Of Mr. Srikanth D Reddy v. The Income Tax Officer, Ward 7(1)
High Court · 2025 · Allowed
Assessee
Wp/13859/2023 Of M/S Ms Agarwal Foundries Private Limited v. The Deputy Commissioner Of Income Tax, Circle 5(1)
High Court · 2025 · Allowed
Assessee
Wp/29102/2024 Of Primary Agricultural Cooperative Credit Society Pedabeeravalli v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/35361/2024 Of Sreedevi Seelam v. The Income Tax Officer Ward 11(1)
High Court · 2025 · Allowed
Assessee
Wp/33723/2024 Of Primary Agricultural Co Operativesociety Ltd v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/2768/2025 Of Mr.rajasekhar Jonnavithula v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/12983/2025 Of Sri Bramaramba Mallikharjuna Swamy Temple v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/33454/2024 Of Primary Agricutural Co Operative Society Limited v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/33698/2024 Of Primary Agricultural Co- Operativesociety Ltd v. Income-Tax Officert De
High Court · 2025 · Allowed
Assessee
Wp/33444/2024 Of Primary Agricutural Co Operative Credit Society Limited v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/204/2025 Of M/S Bhavya Constructions Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
La No: 1 Of 2024 v. Raghu Ram
High Court · 2025 · Allowed
—
Wp/34335/2024 Of Primary Agricutural Co Operative Society Limited v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/33540/2024 Of Pacs Bidrelly Hq Mudhole v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/753/2025 Of Anusha Kamishetti v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/2215/2025 Of Mir Ashfaq Zaheer v. Assessment Unit, Income Tax Department
High Court · 2025 · Allowed
Assessee
Wp/3169/2025 Of Srikanth Panthulu v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/12023/2025 Of Sri Doreraju Sambasivaiah v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/29364/2024 Of Krishna Reddy Roopireddy v. Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/12163/2025 Of Primary Agriculture Co-Operative Society v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Cwjc/16697/2022 Of Shree Shakambhari Udyog Partnership Firm v. Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Mohd Athar Anjum v. Assistant Commissioner Of Income Tax Central Circle 28, Delhi
High Court · 2025 · Other
—
Wp/10843/2023 Of Smt Neelappa Prema v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/10973/2025 Of Sadashivanagar Youth Association v. Income Tax Officer Ward 6(3)(1)
High Court · 2025 · Allowed
Assessee
Wp/34606/2024 Of Rajaboiena Vinay Kumar v. Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/9558/2025 Of Sanjeeva Mekala v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Counsel For The Petlitioner: Sri A v. A. Siva Kartikeya
High Court · 2025 · Allowed
—
La No: 1 Of 2025 v. A. Siva Kartikeya
High Court · 2025 · Other
—
Wp/17112/2023 Of Sri. Kaluram Chawat v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/5109/2025 Of Leelavathi Arava v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/10086/2025 Of Mr Suresh Srinivasan v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/17211/2023 Of Sri. Kaluram Chawat v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Ia No:10F 2025 v. A. ][Siva Kartikeya
High Court · 2025 · Allowed
—
Smart Chip Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Mahesh Sharma And Sons 401, B Block, Fafadih, Raipur v. The Income Tax Officer Ward - 3(1), Raipur Chhattisgarh
High Court · 2025 · Allowed
Assessee
v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Puran Store v. Assistant Commissioner Of Income Taxcircle 43- 1 & Ors
High Court · 2025 · Other
—
v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Wp/11617/2025 Of Krishnarajapete Chandrashekara Shrikanth v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
M/S.sudhan Spinning Mills Private Limited v. The Joint Commissioner Of Income Tax
High Court · 2025 · Other
—
v. The Joint Commissioner Of Income Tax,Circle – 1, Tpr
High Court · 2025 · Other
—
Bansal Wire Industries Limited v. Deputy Commissioner Of Income Tax Circle 4(2) Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Wp/9142/2025 Of Narayan Pramod v. The Principal Commissioner Of Income Tax
High Court · 2025 · Other
—
Wp/9482/2025 Of Ballupet Basavaraj Devkumar v. The Assessment Unit / Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
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
—
B. Jayalakshmi v. The Deputy Commissioner Of Income Tax,Circle I,Chennai – 34
High Court · 2025 · Allowed
Assessee
Wp/24235/2024 Of Surya Chandra Prasad v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
J. G’s Departmental Store v. Income Tax Officer Ward 60(1) & Ors
High Court · 2025 · Allowed
Assessee
Mrs. Lalitha Raj, Wife Of Mr v. Govinda Raj
High Court · 2025 · Allowed
—
Bharat Lakhotia v. Chief Commissioner Of Income-Tax, Aaykar Bhawan, Civil Lines, Raipurchhattisgarh Pin
High Court · 2025 · Allowed
Assessee
Wp/9151/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/9443/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Nc: 2025:Khc:14088 v. The Income Tax Officer In Wp
High Court · 2025 · Allowed
Assessee
Nafr v. Assistant Commissioner Of Income -Tax, Circle - 1(1), Raipur (C.g
High Court · 2025 · Dismissed
Revenue
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Wp/16843/2024 Of Matada Channabasaiah Siddabasaiah v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Ankit Khandelwal v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Wp/23221/2024 Of Chamarajanagar Nagappashettiyar Raju v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/9388/2025 Of Sri Mayige Kumar Gowda v. Assessment Unit Income Tax Department
High Court · 2025 · Other
—
Wp/7774/2024 Of Hemnath Pushparaj v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Valmik Thapar v. Principal Commissioner Of Income Tax 18
High Court · 2025 · Allowed
Assessee
Bhagwan Sahai Sharma v. Deputy Commissioner Of Income
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
Wp/5886/2025 Of Hungenahali Narasimha Narasimha v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/16069/2024 Of Sudha Shivarame Gowda v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Sudalai v. The Chief Commissioner Of Income Tax, Cr Bldg
High Court · 2025 · Other
—
Wp/9327/2024 Of Gouse Peer v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/35481/2024 Of Kithannahalli Channigarangappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/10873/2022 Of M/S Jssmvp Employees House v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9023/2022 Of Sri Sulibele Mallikaruna Shvaprakash v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/555/2025 Of Sri Muniyappa Rajanna v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Xx Xx Xx Xx v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Ameeta Goyal v. The Assessment Unit Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Wp/7546/2025 Of Wiseplane Technologies Llp v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
M/S Nph Cooking Gallery v. Partnership Act
High Court · 2025 · Allowed
—
V.kuppusamy v. The Government Of India, Ministry Of Finance, Income Tax Department
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
—
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/7261/2025 Of Mr. Satyanarayana Krishnaiah Shetty v. Income Tax Officer Ward 7(2)(1)
High Court · 2025 · Allowed
Assessee
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income ….Tax (Central v. Learned Advocates Appeared In The Case
High Court · 2025 · Dismissed
Assessee
Wp/32967/2024 Of Shri. Kantharaj Chowdaiah Siddamma v. The Income Tax Officer
High Court · 2025 · Other
—
Jyoti Bhatia v. Assistant Commissioner Of Income Tax Circle 25(1) New Delhi & Ors
High Court · 2025 · Other
—
B R Goel And Sons Huf v. Assistant Commissioner Of Income Tax Central Circle 29 Delhi
High Court · 2025 · Allowed
Assessee
Sms Packers Private Limited v. Assistant Commissioner Of Income Tax Central Circle 8 Delhi & Ors
High Court · 2025 · Allowed
Assessee
B R Goel And Sons Huf v. Assistant Commissioner Of Income Tax Central Circle 29 Delhi
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
Vikas Malu v. Assisstant Commissioner Of Income Tax Cental Circle-30 Delhi & Ors
High Court · 2025 · Allowed
Assessee
Bjn Holdings (Bd) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Melody Agri Farms v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Kamna Industries Private Limited v. Assisstant Commissioner Of Income Tax Cental Circle-30 Delhi & Ors
High Court · 2025 · Allowed
Assessee
U K Paints (Overseas) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
Lakshya Consultants Private Limited v. Income Tax Officer Ward 15(1), Delhi
High Court · 2025 · Allowed
Assessee
End Of Picture Text -----<Br> v. Assistant Commissioner Of Income Tax, Central
High Court · 2025 · Allowed
Assessee
Lakshya Consultants Pvt. Ltd v. Income Tax Officer Ward 15(1), Delhi
High Court · 2025 · Allowed
Assessee
Bjn Holdings (I) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Limited v. Chief Commissioner Of Income Tax -02
High Court · 2025 · Allowed
Assessee
U K Paints (Overseas) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Bjn Holdings (I) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
U K Paints (Overseas) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
U K Paints (Overseas) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
Panik. Builders Pvt Ltd v. Income Tax Officer Ward 19(3), Deljd
High Court · 2025 · Allowed
Assessee
Mahabir Singh Mittal v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Ashutosh Developers Private Limited v. Income Tax Officer Ward 3(1), Delhi
High Court · 2025 · Allowed
Assessee
U K Paints (Overseas) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Panik Builders Pvt Ltd v. Income Tax Officer Ward 19 3 Delhi
High Court · 2025 · Allowed
Assessee
U K Paints (Overseas) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Wa/2462/2024 Of Pharmazell (India) Private Limited v. Assistant Commissioner Of Income Tax Circle 1
High Court · 2025 · Dismissed
Revenue
B.r. Goel And Sons (Huf v. Assistant Commissioner Of Income Tax Central Circle 29 Delhi
High Court · 2025 · Allowed
Assessee
M.k.rajagopalan v. The Deputy Commissioner Of Income-Tax, Central Cir 3(4), Central Cir 3(4
High Court · 2025 · Dismissed
Revenue
Wp/30145/2024 Of Sri. Jaderi Narayanappa Narayanaswamy v. The Income Tax Officer
High Court · 2025 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.indbank Merchant Banking Services Limited,3[Rd] Floor, Krest Building
High Court · 2025 · Dismissed
Assessee
Prateek Bulls And Bears Private Limited v. Deputy Commissioner Of Income Tax, Circle
High Court · 2025 · Allowed
Assessee
Virudhunagar District v. The Income Tax Officer,Ward
High Court · 2025 · Other
—
Vivo Mobile India Private Limited v. Assistant Commissioner Of Income
High Court · 2025 · Other
—
Ge Hydro France v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-4, Delhi v. Golf Technologies Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Wa/330/2023 Of Addl Commissioner For Income Tax v. Lsi India Research And Development 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
Wp/2245/2025 Of Srs Shelters v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/17518/2011 Of M/S. Satyam Computer Services Limited v. The Commissioner Of Income Tax (Central)
High Court · 2025 · Allowed
Assessee
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
New Delhi Television Ltd v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Dismissed
Revenue
Wp/393/2022 Of M/S. Ccl Products (India) Limited v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
M/S.citadel Fine Pharmaceuticals Ltd v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2)
High Court · 2025 · Allowed
Assessee
Mrs.thulasidass Prabavathi,Proprietrix,M/S.venkateshwara Traders v. Income Tax Officer,Non-Corporate Ward 19(4),Chennai – 600 034
High Court · 2025 · Allowed
Assessee
Ontivillu Gopidoss Jothilakshmiw/O.o.b.gopidass v. The Income Tax Officer, Non Corporate Ward-2(3)
High Court · 2025 · Dismissed
Revenue
v. The Joint Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wa/1407/2024 Of The Income Tax Officer v. Smt Preethi V
High Court · 2025 · Dismissed
Assessee
Bwci Pension Trustees Limited,P.o. Box v. The 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

Key issues litigated under Section 147

Section 147 case law — FAQs

What does Section 147 of the Income-tax Act deal with?
Section 147 relates to Income Escaping Assessment. This page collects 3,351 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 147.
How many case laws are available on Section 147?
EaseValue has indexed 3,351 income-tax judgments citing Section 147 — each with parties, citation, court, year, outcome and the full order text.
How can Section 147 judgments help my case?
They show how courts have decided Section 147 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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan