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Case Law › Section 148
Income-tax Act · Case Law

Section 148 Income Tax Case Law — Reassessment Notice

Browse 10,846 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 148 (Reassessment Notice) 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 148 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 148 (showing 300 of 10,846)

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
Kotak Mahindra Bank Limited v. Commissioner Of Income Tax Bangalore And Anr.
Supreme Court · 2023 · [2023] 14 S.C.R. 1 · Allowed
Assessee
M/S. D. N. Singh v. Commissioner Of Income Tax, Central, Patna And Another
Supreme Court · 2023 · [2023] 7 S.C.R. 530 · Allowed
Assessee
K.l. Swamy v. The Commissioner Of Income Tax & Anr.
Supreme Court · 2023 · [2023] 1 S.C.R. 689 · 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
Vishal Ashwin Patel v. Assistant Commissioner Of Income Tax Circle 25(3) & Ors.
Supreme Court · 2022 · [2022] 2 S.C.R. 814 · Allowed
Assessee
Delhi Television Ltd. v. Deputy Commissioner Of Income Tax
Supreme Court · 2020 · [2020] 7 S.C.R. 649 · Allowed
Assessee
M/S. Seshasayee Steels P. Ltd. v. Assistant Commissioner Of Income Tax, Company Circle Vi(2), Chennai
Supreme Court · 2019 · [2019] 15 S.C.R. 196 · 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
The Income Tax Officer v. Urban Improvement Trust
Supreme Court · 2018 · [2018] 13 S.C.R. 847 · Allowed
Revenue
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
Visvesvaraya Technological University v. Assistant Commissioner Of Income Tax
Supreme Court · 2016 · [2016] 4 S.C.R. 362 · 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
M/S. The Totgars Cooperative Sale Society Limited v. Income Tax Officer, Karnataka
Supreme Court · 2010 · [2010] 2 S.C.R. 496 · Dismissed
Revenue
Commissioner Of Income Tax, Delhi v. M/S. Kelvinator Of India Limited
Supreme Court · 2010 · [2010] 1 S.C.R. 768 · 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
Amin Chand Payarelal v. Inspecting Assti. Commissioner, Income Tax And Ors.
Supreme Court · 2006 · [2006] SUPP. 5 S.C.R. 730 · Dismissed
Revenue
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
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr.
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
Revenue
Gkn Driveshafts (India) Ltd. v. Income Tax Officer And Ors.
Supreme Court · 2002 · [2002] SUPP. 4 S.C.R. 359 · Dismissed
Revenue
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
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
Income Tax Officer v. Ch. Atchaiah
Supreme Court · 1995 · [1995] SUPP. 6 S.C.R. 543 · Allowed
Revenue
Commissioner_ Of Income Tax, Kanpur v. Kamla Town Trust
Supreme Court · 1995 · [1995] SUPP. 5 S.C.R. 300 · Other
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
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
Maya Rani Punj v. Commissioner Of Income Tax, Delhi,
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
K.p. Varghese v. The Income-Tax Officer, Ernakulam, And Another
Supreme Court · 1981 · [1982] 1 S.C.R. 629 · Allowed
Assessee
Ganga Saran Sons Pvt. Ltd. Calcutta v. Income Tax Officer & Ors.
Supreme Court · 1981 · [1981] 3 S.C.R. 564 · Allowed
Assessee
Commissioner Of Income Tax, Kerala v. Ambat Echukutty Menon
Supreme Court · 1979 · [1980] 1 S.C.R. 539 · Dismissed
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
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 'A' Ward, Calcutta v. Ramnarayan Bhojnagarwala
Supreme Court · 1975 · [1976] 1 S.C.R. 1014 · Allowed
Revenue
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
Commissioner Of Income-Tax, Gujarat v. A. Raman & Company
Supreme Court · 1967 · [1968] 1 S.C.R. 10 · 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
Puja Mahant v. Income Tax Officer, Ward Kullu, H.p. & Ors
High Court · 2025 · Allowed
Assessee
Pratap Rai v. Corum
High Court · 2025 · Allowed
Mahesh Gautam v. Court No. - 40
High Court · 2025 · Allowed
Arvinder Kaur v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
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
Jyoti Dhir v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Kanwar Yashpal Singh v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Sudesh Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Twinkle Verma v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Meena Kumari v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Meenakshi Gupta v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Gurmukh Singh Thakur v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Dinesh Singh Saklani v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Shivali Thakur v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Anurag Chauhan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Kushumba Devi v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Jagdish Ram Sharma v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Reena Kumari v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Monika v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Monika Kaushal v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Tulsi Ram v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Rajiv Kohli v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Shivani v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Vinod Kumar v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Vijay Kumar Sharma v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Om Prakash v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Ritu Mohan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Param Bir Singh Chauhan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Nirdosh Bhushan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Arvinder Kaur v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Vinod Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Avinash Dhawan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Amit Nanda v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Vinod Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Anil Kumar Vashist v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Sanjeev Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
R.seethalakshmi v. The Income Tax Officer
High Court · 2025 · Other
D.b. Civil Writ Petition No. 4615/2023 v. Order
High Court · 2025 · Other

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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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