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

Section 148 Income Tax Case Law — Reassessment Notice

Browse 4,894 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 4,894)

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
—
Income Tax Officer Ward v. M/S Techspan India Private Ltd. & Anr
Supreme Court · 2018 · [2018] 4 S.C.R. 328 · Dismissed
Assessee
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
Amin Chand Payarelal v. Inspecting Assti. Commissioner, Income Tax And Ors
Supreme Court · 2006 · [2006] SUPP. 5 S.C.R. 730 · Dismissed
Revenue
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · 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
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
Income Tax Officer v. Ch. Atchaiah
Supreme Court · 1995 · [1995] SUPP. 6 S.C.R. 543 · Allowed
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
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
Commissioner Of Income Tax, Kerala v. Ambat Echukutty Menon
Supreme Court · 1979 · [1980] 1 S.C.R. 539 · Dismissed
Assessee
Zavron Finance Private Limited, Nagpur v. Income Tax Officer, Ward 1(4), Nagpur And Ors
High Court · 2025 · Other
—
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
Nemi Chand Jain v. The Deputy Commissioner Of Income Tax, Circle
High Court · 2025 · Allowed
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
—
Vijay Nanaji Dhawangale v. Assistant Commissioner Of Income Tax Circle 4, Nagpur & Others
High Court · 2025 · Other
—
Vidhi Infra Projects Pvt.ltd v. Principal Chief Commissioner Of Income Tax Nagpur & Others
High Court · 2025 · Other
—
Huawei Technologies Cooperatief U.a v. Assistant Commissioner Of Income Tax, Circle International Taxation-2(1)(1), Delhi
High Court · 2025 · Other
—
Jaika Insurance And Brokerage Pvt. Ltd v. The Principal Chief Commissioner Of Income Tax Nagpur And Others
High Court · 2025 · Other
—
Sudarshan Eknath Shende v. Deputy / Assistant Commissioner Of Income Tax, Central Circle 2(1), Nagpur And Others
High Court · 2025 · Other
—
M/S. Satishkumar & Company, Nagpur v. The Principal Chief Commissioner Of Income Tax Nagpur And Others
High Court · 2025 · Other
—
N.y. & Company, Nagpur v. The Principal Chief Commissioner Of Income Tax Nagpur And Others
High Court · 2025 · Other
—
Pravin Balkrishna Kale v. The Principal Commissioner Of Income Tax-1, Nagpur And Others
High Court · 2025 · Other
—
Vijay Nanaji Dhawangale v. Assistant Commissioner Of Income Tax Circle 4, Nagpur & Others
High Court · 2025 · Other
—
Puja Mahant v. Income Tax Officer, Ward Kullu, H.p. & Ors
High Court · 2025 · Allowed
Assessee
Pratap Rai v. Corum
High Court · 2025 · Allowed
—
M/S.abiram Agencyno v. The Income Tax Officer,Ward-I(2),Pudukottai
High Court · 2025 · Other
—
Income Tax Department, Ministry Of Finance, New Delhi v. Verification Unit
High Court · 2025 · Other
—
Mahesh Gautam v. Court No. - 40
High Court · 2025 · Allowed
—
Arvinder Kaur v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Subrata Gangopadhyay @ Subrato Gangopadhyay v. Income Tax Officer, Ward – 53(4), Kolkata
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
Pappu Kureshi v. Income Tax Officer, Wd, Tonk, Income Tax Office, Mahadevali,Tonk, Rajasthan
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
Rakesh Kohli (Deceased) Through Lrs v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Hydro Engineering College Society 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
The Kangra Central Cooperative Bank v. Principal, Commissioner Of Incometax And Another
High Court · 2025 · Allowed
Assessee
Gurmukh Singh Thakur v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Shyam Sunder Khandelwal v. Central Board Of Direct Taxes, Through Chairperson,Type-7, Bungalow
High Court · 2025 · Allowed
—
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
Shree Siddi Vinayak Forging Pvt. Ltd 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
The Commissioner Of Income Taxchennai v. M/S.india Cements Ltd.,827, Anna Salai, Chennai-02
High Court · 2025 · Dismissed
Assessee
Sanjeev Kumar 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
v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Nilesh Amarshibhai Rajapara v. Income Tax Officer, Ward 1, Morbi & Anr
High Court · 2025 · Allowed
Assessee
Seshasayee Vikram49 v. Income Tax Officer,Non Corporate Ward 15(1), Chennai
High Court · 2025 · Other
—
Zoom Insurance Brokers Pvt. Ltd v. Assistant Commissioner Of Income Tax,Circle - 5(1), New Delhi
High Court · 2025 · Dismissed
Revenue
R.seethalakshmi v. The Income Tax Officer
High Court · 2025 · Other
—
Shri Shri Iswar Radha Govinda Jiew & Anr v. The Income Tax Officer, Ward 30(1), Kolkata & Ors
High Court · 2025 · Other
—
Anmol Tradex Private Limited v. Assistant Commissioner Of Income Taxcentral Circle 25 Delhi
High Court · 2025 · Allowed
Assessee
Govind Prakash Agarwal v. Assistant Commissioner Of Income Tax, Central Circle-2Room
High Court · 2025 · Other
—
Ram Babu Agarwal v. Assistant Commissioner Of Income Tax, Central Circle-2,Room
High Court · 2025 · Other
—
Vishnu Prakash Goyal v. Assistant Commissioner Of Income Tax, Central Circle-2,Room
High Court · 2025 · Other
—
Om Prakash Goyal v. Assistant Commissioner Of Income Tax, Central Circle-2Room
High Court · 2025 · Other
—
Govind Prakash Agarwal v. Assistant Commissioner Of Income Tax, Central Circle-2Room
High Court · 2025 · Other
—
Rkd Infraprojects Private Limited v. Income Tax Officer, Ward 4(2), Jaipur, New Bhagwan Das Road,Jaipur Rajasthan
High Court · 2025 · Other
—
Om Prakash Goyal v. Assistant Commissioner Of Income Tax, Central Circle-2Room
High Court · 2025 · Other
—
Govind Prakash Agarwal v. Assistant Commissioner Of Income Tax, Central Circle-2Room
High Court · 2025 · Other
—
Rajeev Jangir v. Order
High Court · 2025 · Other
—
Vishnu Prakash Goyal v. Assistant Commissioner Of Income Tax, Central Circle-2,Room
High Court · 2025 · Other
—
Vishnu Prakash Goyal v. Assistant Commissioner Of Income Tax, Central Circle-2,Room
High Court · 2025 · Other
—
R.s. Enterprises v. Income Tax Officer, Ward 4(2), Jaipur, New Bhagwan Das Road,Jaipur, Rajasthan
High Court · 2025 · Other
—
Kusum Sharma v. Central Board Of Direct Taxes, Through Chairperson,Type-7, Bungalow
High Court · 2025 · Other
—
Tikam Das v. Income Tax Officer, Ward 1(4), Jaipur
High Court · 2025 · Other
—
Sandeep Mittal (Ay 2016-17) v. For
High Court · 2025 · Other
—
Mahesh Mordia v. Income Tax Officer, Ward-6(2), Jaipur, Ncr Building, Statuecircle, Jaipur
High Court · 2025 · Other
—
Thar Share Brokers Private Limited, Having Office At F v. Assistant Commissioner Of Income Tax, Circle
High Court · 2025 · Other
—
Thar Share Brokers Private Limited, Having Office At F v. Assistant Commissioner Of Income Tax, Circle
High Court · 2025 · Other
—
Pinki Parwani v. Income Tax Officer, Ward 1(4), Jaipur
High Court · 2025 · Other
—
Munish Kumar v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax Icoimbatore v. Ramanathan Adaikalavan
High Court · 2025 · Dismissed
Assessee
Rishi Dhawan v. Income Tax Officer & Another
High Court · 2025 · Allowed
Assessee
Iconic Fashion Retailing Private Limited v. Income Tax Officer, Ward 1(3), Jaipur Ncr Building,Statute Circle, Jaipur
High Court · 2025 · Other
—
Mohammed Shakil v. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba,Tonk, Rajasthan
High Court · 2025 · Other
—
Pepsons Leasing And Finance Private Limited v. Assistant Commissioner Of Income Tax, Ward 5(1), Kolkata & Ors
High Court · 2025 · Other
—
Jugal Kishore Khandelwal v. Income Tax Officer, Ward 1(1), Jaipur
High Court · 2025 · Other
—
Prem Chand Katna v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Jugal Kishore Khandelwal Son Of Late Shri Damodar Lalkhatoria v. Income Tax Officer, Ward 1(1), Jaipur
High Court · 2025 · Other
—
Sargam Lefins Private Limited v. Income Tax Officer, Ward 4(3) Kolkata & Ors
High Court · 2025 · Dismissed
Revenue
Wpa v. Assistant Commissioner Of Income Tax, Circle 11(1), Kolkata & Ors
High Court · 2025 · Other
—
Prem Chand Katna v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
R S Alloys v. Income Tax Officer Ward 63(1) Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Prem Chand Katna v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Prem Chand Katna v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Prem Chand Katna v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Brahmi Fabrics Pvt Ltd v. Income Tax Officer Circle 4(2) Delhi & Anr
High Court · 2025 · Allowed
Assessee
Rameshkumar Kunnathu Chakrapani v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Amit Kabra v. Deputy Commissioner Of Income Tax, Dcit/Acit, Circle
High Court · 2025 · Other
—
Abhishek Pipara v. Income Tax Officer, Wd
High Court · 2025 · Other
—
Lalit Kumar Vyas v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Manish Heda v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Revati Raman Sharma v. Central Board Of Direct Taxes, Ministry Of Finance, Northblock, New Delhi
High Court · 2025 · Other
—
Pramod Kumar Jain v. Deputy Commissioner, Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Other
—
Sandeep Kumar Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Anil Kumar Mehta v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Ashish Bhandari v. Assistant Commissioner Of Income Tax, Circle
High Court · 2025 · Other
—
Imran Hasan Malik v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Arun Kumar Banthia v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Veer Kumar Raonka v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Hhc:9014 v. Income Tax Officer, Ward Palampur, H.p & Ors
High Court · 2025 · Allowed
Assessee
Ram Shankar Kushwaha v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Mahendra Kumar Sharma v. Income Tax Officer, Ward- 1 ,Beawer, Court Campus, Ajmerroad, Beawar, Beawar,Rajasthan
High Court · 2025 · Other
—
Ram Kumar v. Deputy Commissioner/Assistant Commissioner Of Income Tax,Circle
High Court · 2025 · Other
—
Mohammad. Aarif v. Deputy Commissioner Of Income Tax, Dcit/Acit, Circle
High Court · 2025 · Other
—
Sudeept Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Avadhesh Pareek v. Deputy Commissioner/Assistant Commissioner Of Income Tax,Circle
High Court · 2025 · Other
—
Peeyush Agrawal v. Deputy Commissioner Of Income Tax, Dcit/Acit, Circle
High Court · 2025 · Other
—
Brijesh Jindal v. Deputy Commissioner Of Income Tax, Dcit/Acit, Circle
High Court · 2025 · Other
—
Rajesh Kumar Singhal v. Income Tax Officer, Ward 1(1), Alwar, Cr Building, Moti Doongriroad, Alwar, Rajasthan
High Court · 2025 · Other
—
Manoj Bindal v. Deputy Commissioner Of Income Tax, Dcit/Acit, Circle
High Court · 2025 · Other
—
Ashok Kumar Pasari v. Deputy Commissioner/ Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Other
—
Ram Vilash Dadhich v. Income Tax Officer, Ito Wd 4(2), Jpr
High Court · 2025 · Other
—
Anurag Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Sunil Kumar Motiani v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Harsh Kumar Samadaria v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Chetan Singh Pokharna v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Sanjay Kumar Godha v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Manish Dosi v. Income Tax Officer, Income Tax Department, Ward 2(2), Kota,Rajasthan
High Court · 2025 · Other
—
Krishna Lal Mahajan v. Deputy Commissioner/Assistant Commissioner Of Income Tax,Circle
High Court · 2025 · Other
—
Kamal Singh v. Mr. Abhimanyu Singh Yaduvanshi
High Court · 2025 · Other
—
Prahlad Singh Rathore v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Sourabh Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Kamal Kumar Jain v. Income Tax Officer Ward
High Court · 2025 · Other
—
Hemant Heeralal Bafna v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Anil Bansal v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Mohan Singh Rathore v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Ashok Kumar Sancheti v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Jitesh Pareek v. Income Tax Officer, Ito, Ward-(1), Sikar, Todi Nagar, Sanwaliroad, Sikar, Rajasthan
High Court · 2025 · Other
—
Naveen Prakash Sharma v. Assistant Commissioner Of Income Tax, Circle
High Court · 2025 · Other
—
Megha Tailor L/R And v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Manoj Kumar Satav v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Shyam Sunder Khandelwal v. Deputy Commissioner/Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Other
—
Rashmi Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Shashi Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Vikas Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Rakesh Manihar v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Mohammad Talib Ali v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Satish Kumar v. Assistant Commissioner Of Income Tax, Circle
High Court · 2025 · Other
—
Amit Gupta v. Deputy Commissioner Of Income Tax, Dcit/Acit Circle
High Court · 2025 · Other
—
Deepak Mehndiratta v. Mr. Abhimanyu Singh Yaduvanshi
High Court · 2025 · Other
—
Amit Palsaniya v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Rajesh Vijay v. Deputy Commissioner Of Income Tax, Dcit/Acit, Circle
High Court · 2025 · Other
—
Raj Kumar Jain v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Rajesh Maheshwari v. Deputy Commissioner/Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Other
—
Navneet Heda v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Ravinder Sood v. Income Tax Officer, Ward Palampur, H.p & Ors
High Court · 2025 · Allowed
Assessee
Priyank Kumar Sahu v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Girish Singhal v. Deputy Commissioner/Assistant Commissioner Of Income Tax,Circle
High Court · 2025 · Other
—
Arvind Kumar Pathak v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Mohit Chaursiya v. Deputy Commissioner Of Income Tax, Dcit/Acit, Circle
High Court · 2025 · Other
—
Rajnish Singhal v. Income Tax Officer, Ward
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
—
Srei Insurance Booking Pvt. Ltd v. Deputy Commissioner Of Income Tax, Circle -11(1), Kolkata & Ors
High Court · 2025 · Other
—
Pinkcity Jewelhouse Private Limited, 76, Dhuleshwar Gardens,Jaipur v. Assistant Commissioner Of Income Tax, Central Circle- 1, Jaipur,Room
High Court · 2025 · Allowed
Assessee
Narayan Dyestuff Pvt. Ltd v. Income Tax Officer, Ward 3(1)(1) Or His Successor
High Court · 2025 · Allowed
Assessee
Sumit Gupta v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Mohit Soni v. Income Tax Officer & Another
High Court · 2025 · Allowed
Assessee
M/S. J.m. Global Equities v. The Deputy Commissioner, Income Tax
High Court · 2025 · Allowed
Assessee
Kamalakkannan Jayaraman v. Assessment Unit,Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2025 · Other
—
N.palanikumar v. The Assessment Unit, Income Tax Department, Ministry Of Finance
High Court · 2025 · Dismissed
Revenue
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
Aruna Nambi v. The Income Tax Officer Non-Corporate Ward – 10(1) Che Room
High Court · 2025 · Dismissed
Revenue
Vandana Kumari @ Bandana Kumari v. Principal Commissioner Of Income Tax-1, Patna
High Court · 2025 · Allowed
Assessee
Sunil Bansal v. Assistant Commissioner Of Incometax And Others
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-5, Kolkata v. Mamta Choraria
High Court · 2025 · Dismissed
Assessee
Wp(C)/66/2025 Of Sutapa Chakravarty v. The Chief Commissioner Of Income Tax And 2 Ors
High Court · 2025 · Other
—
Sunil Bansal v. Assistant Commissioner Of Incometax And Others
High Court · 2025 · Other
—
Ayush Negi v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Sunil Bansal v. Assistant Commissioner Of Incometax And Others
High Court · 2025 · Other
—
Rupinder Deep Kaur Sohi v. Deputy Commissioner Of Income Tax, Circle 67 (1
High Court · 2025 · Dismissed
Revenue
Anil Kumar Dogra v. Income Tax Officer And Others
High Court · 2025 · Other
—
Siva Prasad Vedula v. The Income Tax Officer Ward- 1(1), Bhilai (C.g
High Court · 2025 · Allowed
Assessee
Aryan Residency Limited 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
Mirza Qamarul Hasan Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Mirza Ahmar Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Wp/21733/2025 Of Sri Veerender Reddy Kura v. The Income Tax Officer
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
Usha Martin Telematics Ltd v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Other
—
Rangoli Infocom Private Limited v. Income Tax Officer & Anr
High Court · 2025 · Allowed
Assessee
Mrs.pramila v. Assessment Unit,Income Tax Department, New Delhi
High Court · 2025 · Allowed
Assessee
Narendra Kumar Agarwal v. Income 5Tax Office, Ward
High Court · 2025 · Other
—
Himachal Filling Station v. Income Tax Officer, Ward Shimla And Others
High Court · 2025 · Allowed
Assessee
Goyal Ventures v. Income Tax Officer, Ward Shimla And Others
High Court · 2025 · Allowed
Assessee
Ldc Metal & Minerals Private Limited v. The Income Tax Officer Ward 6(2) Kolkata & Ors
High Court · 2025 · Dismissed
Revenue
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 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
—
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
Meenakshi Gupta v. Income Tax Officer, Ward- 35(6), New Delhi
High Court · 2025 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax v. Prabodh Kumar Tiwari With
High Court · 2025 · Other
—
Wp/12743/2025 Of Rajeswari Mullapudi v. The Income Tax Officer
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Gillanders Arbuthnot And Co. Ltd
High Court · 2025 · Allowed
Revenue
Ovation Remedies v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Baba Global Ltd v. Assistant Commissioner Of Income Tax, Central Circle 29 & Ors
High Court · 2025 · Allowed
Assessee
Delhi v. Order
High Court · 2025 · Allowed
—
Vinay Prakash Ahuja v. The Assistant Commissioner Of Income Tax Non-Corporate Circle 7(1)
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Anchita Properties Pvt. Ltd
High Court · 2025 · Dismissed
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
Principal Commissioner Of Income Tax, Udaipur v. Emote Wealth Private Limited
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax Central 2 Kolkata v. Pearl Tracom Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Wpo/183/2025 Nitin Agarwal v. Income Tax Officer, Ward 46(1), Kolkata And Ors
High Court · 2025 · Dismissed
Revenue
Ahamed Kaleelur Rahman,Sole v. Assessment Unitincome Tax Department, Faceless Assessment Scheme, New Delhi
High Court · 2025 · Dismissed
Revenue
Usha Rani v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Pawan Kumar v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Brami Devi v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Jeevan Singh v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Jamin Muthur, Pollachi, Coimbatore 642 005 v. The Principal Commissioner Of Income Tax,Coimbatore-1, Coimbatore
High Court · 2025 · Other
—
Ankit Sharma v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Sudhir Gupta v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Pratap Rai v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Jeevan Singh Verma v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Namita Aggarwal v. Dcit, Circle-Shimla & Ors
High Court · 2025 · Allowed
—
Jatinder Singh v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Kishori Lal v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Lov Vij v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Sudhir Gupta v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Monu Sharma v. Acit (Central) Shimla & Anr
High Court · 2025 · Allowed
—
Alka Gupta v. Income Tax Officer, Ward-Parwanoo, H.p. And Others
High Court · 2025 · Allowed
Assessee
Suresh Kumar Malpani v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Vikas Aggarwal v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Mukesh Sawhney v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Gurmukh Singh Thakur v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Namita Aggarwal v. Deputy Commissioner Of Income Tax, Circle Shimla & Ors
High Court · 2025 · Allowed
Assessee
Anirudh Sood v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Alka Gupta v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Vikas Aggarwal v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Govind Singh v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Charanjit Singh v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Ajay Kuthiala v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Sudhir Gupta v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Sterling Tree Magnum Indialtd, New v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Prakash Chand Jadaik v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Devaraj Ramasamy Naidu v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Mrs.k.saradha v. The Income Tax Officer
High Court · 2025 · Remanded
—
Old v. Income Tax Officer, Ward 1(1) Salem
High Court · 2025 · Dismissed
Revenue
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
Prem Lal Barpa v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
La No: 1 Of 2025 v. A. Siva Kartkeya
High Court · 2025 · Allowed
—
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
—
Devadhason Bennet Gnanaraj v. The Income Tax Officer, Non Corp. Ward 1(1), Non Corp. Ward 1(1
High Court · 2025 · Allowed
Assessee
Wp/16900/2025 Of Mr. Leela Damodar Prasad Kanuri v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Nallapa Street, Periyar Nagar, Erode, T.n. 638 001 v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Spa/118/2018 Of Tidewater Marine International Inc v. Deputy Director Of Income-Tax
High Court · 2025 · Dismissed
Revenue
Devaraj Ramasamy Mani v. The Assistant Commissioner Of Income Tax,Non-Corp, Circle
High Court · 2025 · Allowed
Assessee
The Income Tax Officerbusiness Ward Vi(2)Chennai v. Bakthavatsalam Gowtham
High Court · 2025 · Dismissed
Assessee
Manner v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
v. Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Wp/13055/2025 Of Sadashivanagar Youth Association v. Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
By Sri. Y v. Raviraj, Advocate
High Court · 2025 · Other
—
Commissioner Of Income Tax,Central I v. M/S.vellore Institute Of Technology
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.star Investments Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S K.r. Pulp And Papers Ltd
High Court · 2025 · Dismissed
Assessee

Key issues litigated under Section 148

Section 148 case law — FAQs

What does Section 148 of the Income-tax Act deal with?
Section 148 relates to Reassessment Notice. This page collects 4,894 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 148.
How many case laws are available on Section 148?
EaseValue has indexed 4,894 income-tax judgments citing Section 148 — each with parties, citation, court, year, outcome and the full order text.
How can Section 148 judgments help my case?
They show how courts have decided Section 148 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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