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

Section 148A Income Tax Case Law — Reassessment Inquiry

Browse 1,378 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 148A (Reassessment Inquiry) 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 148A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 148A (showing 300 of 1,378)

Sarthak Gupta v. Income Tax Officer Ward 35(1) & Anr
High Court · 2025 · Allowed
Assessee
Huawei Technologies Cooperatief U.a v. Assistant Commissioner Of Income Tax, Circle International Taxation-2(1)(1), Delhi
High Court · 2025 · Other
—
M/S Empire Fasteners v. The Assistent Commissioner Of Income Tax . & Anr
High Court · 2025 · Dismissed
Revenue
M/S Empire Fasteners v. The Assistent Commissioner Of Income Tax . & Anr
High Court · 2025 · Dismissed
Revenue
Surender Kumar Wadhwa v. Principal Commissioner Ofincome Tax-18 & Anr
High Court · 2025 · Dismissed
Revenue
Rakesh Kohli (Deceased) Through Lrs v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Kushumba Devi 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
Vinod Kumar 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
Hydro Engineering College Society v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Nilesh Amarshibhai Rajapara v. Income Tax Officer, Ward 1, Morbi & Anr
High Court · 2025 · Allowed
Assessee
v. The Assistant Commissioner Of Income Tax
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
Seshasayee Vikram49 v. Income Tax Officer,Non Corporate Ward 15(1), Chennai
High Court · 2025 · Other
—
R.seethalakshmi v. The Income Tax Officer
High Court · 2025 · Other
—
Anmol Tradex Private Limited v. Assistant Commissioner Of Income Taxcentral Circle 25 Delhi
High Court · 2025 · Allowed
Assessee
Sandeep Mittal (Ay 2016-17) v. For
High Court · 2025 · Other
—
Munish Kumar v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Iconic Fashion Retailing Private Limited v. Income Tax Officer, Ward 1(3), Jaipur Ncr Building,Statute Circle, Jaipur
High Court · 2025 · Other
—
Deepak Agarwal v. Assistant Commissioner Of Income Tax, Circle 11 (1) Kolkata & Ors
High Court · 2025 · Other
—
Wpa v. Assistant Commissioner Of Income Tax, Circle 11(1), Kolkata & Ors
High Court · 2025 · Other
—
Sargam Lefins Private Limited v. Income Tax Officer, Ward 4(3) Kolkata & Ors
High Court · 2025 · Dismissed
Revenue
Pepsons Leasing And Finance Private Limited v. Assistant Commissioner Of Income Tax, Ward 5(1), Kolkata & Ors
High Court · 2025 · Other
—
R S Alloys v. Income Tax Officer Ward 63(1) Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Brahmi Fabrics Pvt Ltd v. Income Tax Officer Circle 4(2) Delhi & Anr
High Court · 2025 · Allowed
Assessee
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
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
Cwjc/19373/2024 Of Healing Touch Hospital v. Principal Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax-5, Kolkata v. Mamta Choraria
High Court · 2025 · Dismissed
Assessee
Wp/21733/2025 Of Sri Veerender Reddy Kura v. The Income Tax Officer
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
—
Rangoli Infocom Private Limited v. Income Tax Officer & Anr
High Court · 2025 · Allowed
Assessee
Rep. By Its v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Narendra Kumar Agarwal v. Income 5Tax Office, Ward
High Court · 2025 · Other
—
Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
—
Heard Mr. T.chaitanya Kumar, Learncd Counsel For The v. The Contention Contention Of The Petitioner Is That
High Court · 2025 · Allowed
—
The Assistant Commissioner Of Income Taxnon Corporate Circle v. Dr.mathew Cherianc-5, Parsns Royal Bunglow, Sesh Nestle, Nanjundapuram, Coimbatore
High Court · 2025 · Other
—
Wp/12743/2025 Of Rajeswari Mullapudi v. The Income Tax Officer
High Court · 2025 · Other
—
Baba Global Ltd v. Assistant Commissioner Of Income Tax, Central Circle 29 & Ors
High Court · 2025 · Allowed
Assessee
Vinay Prakash Ahuja v. The Assistant Commissioner Of Income Tax Non-Corporate Circle 7(1)
High Court · 2025 · Other
—
Wp/16392/2025 Of M/S Natural Spirits v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wpo/183/2025 Nitin Agarwal v. Income Tax Officer, Ward 46(1), Kolkata And Ors
High Court · 2025 · Dismissed
Revenue
Monu Sharma v. Acit (Central) Shimla & Anr
High Court · 2025 · Allowed
—
Brami Devi v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Suresh Kumar Malpani v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Mukesh Sawhney v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Mark Studio India Private Limitedno v. Income Tax Officer Non Corporation Ward 10(6)
High Court · 2025 · Dismissed
Revenue
P.kumaresan v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
Mark Studio India Private Limitedno v. Income Tax Officer Non Corporation Ward 10(6)
High Court · 2025 · Dismissed
Revenue
Old v. Income Tax Officer, Ward 1(1) Salem
High Court · 2025 · Dismissed
Revenue
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
v. Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Allowed
Assessee
Shri Mitchell Wankhar … v. The Union Of India
High Court · 2025 · Other
—
Anvari Khatun v. The Principal Commissioner Of Income Tax, Ranchi
High Court · 2025 · Other
—
Ia No: Ga/1/2025, Ga/2/2025 Income Tax Officer, Ward 13(1), Kolkata v. Ample Vyapaar Private Limited
High Court · 2025 · Dismissed
Assessee
Manner v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Now Address Changed To:51/3, Spencer Compound, Dindigul-624 001 v. The Deputy 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
Kum Kum Kohli v. Assistant Commissioner Of Income Tax Circle 28-1
High Court · 2025 · Allowed
Assessee
Manjeet Kaur Duggal v. Income Tax Officer Ward 52 1 Delhi
High Court · 2025 · Other
—
Kirti Kumar Dawar v. Income Tax Officer, Ward-30(5),Delhi & Ors.delhi & Ors
High Court · 2025 · Allowed
Assessee
Rajesh Chopra v. Income Tax Officer, Ward 62(1) Delhi
High Court · 2025 · Dismissed
Revenue
Parveen Kumar Malhotra v. Income Tax Officer, Ward 30(1),Delhi & Ors
High Court · 2025 · Allowed
Assessee
Rajiv Kumar Khandelwal v. Deputy Commissioner Of Incometax Circle 13(1) Delhi & Anr
High Court · 2025 · Allowed
Assessee
Ameya Commercial Projects Pvt. Ltd v. Assistant Commissioner Of Income Tax Circle 1(1), Delhi & Ors
High Court · 2025 · Allowed
Assessee
Parag Keshav Bopardikar v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Hemraj Soni Legal Heir Of Late Indramal Soni v. Income Tax Department, Ito Ward
High Court · 2025 · Allowed
Assessee
Rajendra Bana (A.y. 2017-18) v. Income Tax Officer, Ward
High Court · 2025 · Allowed
Assessee
Shri Shyam Corporation v. Income Tax Officer, Ward-1(1), Jaipur
High Court · 2025 · Allowed
Assessee
Ashish Girdhar v. Assistant Commissioner Of Incometax, Circle 22(2), Delhi & Anr
High Court · 2025 · Allowed
Assessee
Kamal Sharma v. Income Tax Officer, Ward 6(2), Ncr Building, Statuecircle, Jaipur.circle, Jaipur
High Court · 2025 · Allowed
Assessee
Wp/7056/2024 Of Hrishikesh v. The Principal Commissioner Of Income-Tax-I, Nagpur And Others
High Court · 2025 · Allowed
Assessee
Adm Agro Industries Laturand Vizag Private Limited v. Assistant Commissioner Of Incometax, Circle 1(1), Delhi And Anr
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/28675/2024 Of Hyderabad Race Club v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Lalit Gulati v. Assistant Commissioner Of Income Tax, Circle 28(1), Delhi & Ors
High Court · 2025 · Allowed
Assessee
Wp/32192/2024 Of Primary Agricultural Cooperative Credit Society Limited 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/29746/2024 Of Anil Kumar Kasaraneni v. Assistant Commissioner Of Income Tax
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
Manner 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
Wp/31476/2024 Of Primary Agricultural Cooperative Credit Society Limited v. The Income Tax Officer
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
Wp(C)/10602/2025 Of M/S Regulated Market Committee , Attabira v. Assessment Unit Income Tax Department, New Delhi
High Court · 2025 · Other
—
Of Finance [Act, ][2021 ][W'e'f', ][01'04'2021 Onwards' ][Proceedings v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Saroj Mehndi v. Income Tax Officer, Ward 49.1 & Anr
High Court · 2025 · Allowed
Assessee
Wp/14354/2023 Of Mr. Pavan Kumar Cholleti v. A. Siva Kartikeya
High Court · 2025 · Allowed
—
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
Limited v. Assitant Commissioner Of Incometax & Anr
High Court · 2025 · Allowed
Assessee
Wp/2215/2025 Of Mir Ashfaq Zaheer v. Assessment Unit, Income Tax Department
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/33424/2024 Of Primary Agricutural Co Operative 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
Wp/12983/2025 Of Sri Bramaramba Mallikharjuna Swamy Temple 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/3169/2025 Of Srikanth Panthulu v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/34335/2024 Of Primary Agricutural Co Operative Society Limited v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/33475/2024 Of Primary Agricutural Cooperative Society Ltd Mannoor v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
La No: 1 Of 2024 v. Raghu Ram
High Court · 2025 · Allowed
—
Wp/33723/2024 Of Primary Agricultural Co Operativesociety Ltd 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/33540/2024 Of Pacs Bidrelly Hq Mudhole v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Mohd Athar Anjum v. Assistant Commissioner Of Income Tax Central Circle 28, Delhi
High Court · 2025 · Other
—
Wp/12163/2025 Of Primary Agriculture Co-Operative Society v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/34606/2024 Of Rajaboiena Vinay Kumar v. Income Tax Officer Ward 1
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
Counsel For The Petlitioner: Sri A v. A. Siva Kartikeya
High Court · 2025 · Allowed
—
Wp/5109/2025 Of Leelavathi Arava v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Of Finance Act,202L W.e.f., 01.04.2021 [Onwards, ][Proceedings v. Income_
High Court · 2025 · Allowed
—
Wp/12134/2025 Of Young Mens Indian Association v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/17211/2023 Of Sri. Kaluram Chawat v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
First India Estates And Services Pvt. Ltd v. Income Tax Officer & Anr
High Court · 2025 · Allowed
Assessee
Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
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/9558/2025 Of Sanjeeva Mekala v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
First India Estates And Services Pvt. Ltd v. Income Tax Officer & Anr
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
Wp/11617/2025 Of Krishnarajapete Chandrashekara Shrikanth v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Puran Store v. Assistant Commissioner Of Income Taxcircle 43- 1 & Ors
High Court · 2025 · Other
—
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9482/2025 Of Ballupet Basavaraj Devkumar v. The Assessment Unit / Income Tax Officer
High Court · 2025 · Allowed
Assessee
Umesh Chandra Sharma v. The Income Tax Officer, Ward 47(1
High Court · 2025 · Other
—
Cognyte Technologies Israel Limited v. Assistant Commissioner Of Income Tax & Ors
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
Wp/9812/2025 Of Basavashree Credit Co-Operative Society v. The Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
Mrs. Lalitha Raj, Wife Of Mr v. Govinda Raj
High Court · 2025 · Allowed
—
Wp/9443/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/9151/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
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
Nc: 2025:Khc:14088 v. The Income Tax Officer In Wp
High Court · 2025 · Allowed
Assessee
Wp/31546/2024 Of Ramesh Sharma v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Nafr v. Assistant Commissioner Of Income -Tax, Circle - 1(1), Raipur (C.g
High Court · 2025 · Dismissed
Revenue
Wp/24040/2024 Of Yashaswini Buildlers Private Ltd v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Ankit Khandelwal v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Wp/26192/2024 Of Krishnappa Sampigehalli Muninanjappa v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
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
Makemytrip India Private Limited v. Deputy Commissioner Of Income Tax Circle 16 (1) Delhi & Anr
High Court · 2025 · Allowed
Assessee
Bhagwan Sahai Sharma v. Deputy Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Wp/5886/2025 Of Hungenahali Narasimha Narasimha v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9327/2024 Of Gouse Peer v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
M/S Mhj Metaltechs Pvt. Ltd v. Income Tax Officer, Ward 16 (1), Delhi
High Court · 2025 · Other
—
Wp/16069/2024 Of Sudha Shivarame Gowda v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/101710/2022 Of Shri Shivarudrappa v. The Income Tax Department
High Court · 2025 · Allowed
Assessee
Wp/35481/2024 Of Kithannahalli Channigarangappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Xx Xx Xx Xx v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/7434/2025 Of Urban Development Authority Koppal v. The Commissioner Of Income Tax
High Court · 2025 · Other
—
Ameeta Goyal v. The Assessment Unit Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
M/S Nph Cooking Gallery v. Partnership Act
High Court · 2025 · Allowed
—
Wp/7546/2025 Of Wiseplane Technologies Llp v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Gyan Marketing Associates Pvt. Ltd v. Income Tax Officer, Ward - 10(3), New Delhi
High Court · 2025 · Allowed
Assessee
Dhanapal Eswari v. The Income Tax Officer Ward-1, Perambalur
High Court · 2025 · Other
—
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
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
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Dismissed
Revenue
Prakash Kumar Chandnani Son Of Shri Chander Kumar Chandnani v. Deputy Commissioner Of Income Tax, Circle (International Taxation),Jaipur
High Court · 2025 · Dismissed
Revenue
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
—
Rajesh Gupta Huf v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Other
—
Wpc v. Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Linen Design Company Private Limited v. Deputy Commissioner Of Income Tax Circle 13(1) Delhi & Ors
High Court · 2025 · Allowed
Assessee
Gudwala And Sons v. Assistant Commissioner Of Income Tax Circle 4 Delhi And Anr
High Court · 2025 · Allowed
Assessee
Prateek Bulls And Bears Private Limited v. Deputy Commissioner Of Income Tax, Circle
High Court · 2025 · Allowed
Assessee
Wp/30145/2024 Of Sri. Jaderi Narayanappa Narayanaswamy v. The Income Tax Officer
High Court · 2025 · Other
—
Anuj Ghuliani v. Income Tax Officer & Anr
High Court · 2025 · Other
—
Wp/4095/2025 Of Mr Mohammed Noorullah v. Assistant Commisioner Of Income Tax
High Court · 2025 · Other
—
Blm College Of Nursing v. Income Tax Officer, Ward 6(2), Jaipur
High Court · 2025 · Allowed
Assessee
Jagriti Sharma, Through Her Authorized Representativemrs.megha Munshi v. Income Tax Officer, Ward 1, Jhunjhunu
High Court · 2025 · Allowed
Assessee
Vivo Mobile India Private Limited v. Assistant Commissioner Of Income
High Court · 2025 · Other
—
Wp/29568/2024 Of Mr Rizwan Ali Khan v. The Income Tax Officer
High Court · 2025 · Other
—
Star Global Multi Ventures Private Limited v. Assistant Commissioner Of Income Tax Circle 22(2) Delhi & Anr
High Court · 2025 · Other
—
Nc: 2025:Khc:5830-Dbwa v. Itr 690
High Court · 2025 · Dismissed
—
Limited v. Income Tax Officer Ward 12(1 ) & Anr
High Court · 2025 · Other
—
Sunil Ghorawat v. Assisstant Commissioner Of Income Tax, Circle 10 -1, Delhi & Anr
High Court · 2025 · Other
—
Wp/24285/2024 Of Melagani Chickavenkatappa Bhargava Ram v. The Income Tax Officer
High Court · 2025 · Other
—
Wp/2245/2025 Of Srs Shelters v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/33221/2024 Of Gmr Enterprises Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Avinash Kumar v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Avinash Kumar v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Forever Exim India Private Limited v. Assistant Commissioner Of Income Tax Central Circle 30 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Avinash Kumar v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Garima Jain v. Deputy Commissioner Of Income Tax & Ors
High Court · 2025 · Dismissed
Revenue
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Quality Multimart Private Limited, Having Address At D v. Income Tax Officer, Ward 7(2), Jaipur
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
Hitendra Sharma Son Of Shri Vishnu Sharma v. Income Tax Officer, Ward 1(1), Jaipur
High Court · 2025 · Other
—
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
Wp/30845/2024 Of M/S Educational Rating And Assessment Foundation v. The Assistant Commisioner Of Income Tax Circle - 2(2)(1)
High Court · 2025 · Remanded
—
M/S.merton v. The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Old
High Court · 2025 · Allowed
Assessee
Wp/35537/2024 Of Karnataka Advocates Welfare Fund Trustee Committee v. The Income Tax Officer
High Court · 2025 · Other
—
Ltd v. Income Tax Officer Ward 14(3
High Court · 2025 · Other
—
Ltd v. Income Tax Officer, Ward 14(3),Delhi And Ors
High Court · 2025 · Other
—
Prakash Industries Limited v. Assistant Commissioner Of Incometax, Central Circle 30, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Wp/317/2025 Of Smt Deepa Gopi v. The Income Tax Officer
High Court · 2025 · Other
—
Wp/191/2025 Of Sri Narayan Reddy Jagadish v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Abhinav Jindal v. Assistant Commissioner Of Income Tax Circle 52 1
High Court · 2025 · Other
—
Rohit Kumar v. Income Tax Officer Ward 54 (1), Delhi
High Court · 2025 · Other
—
Bptp Limited v. Chief Commissioner Of Income Tax Central-2,New Delh & Anr
High Court · 2025 · Allowed
Assessee
Jvd Tours And Travels Pvt Ltd v. Income Tax Department
High Court · 2025 · Allowed
Assessee
Wp/209/2025 Of Sri Guruprasad Tulahalli Shetru v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Sonansh Creations Pvt. Ltd v. Assistant Commissioner Of Income Tax And Anr
High Court · 2025 · Allowed
Assessee
Sonansh Creations Pvt Ltd v. Assistant Commissioner Of Income Tax And Anr
High Court · 2025 · Allowed
Assessee
Nc: 2025:Khc:740Wp v. Deputy Director Of Income-Tax, (International Taxation)[1
High Court · 2025 · Other
—
Acharaj Ram Shambhu Ram A Partnership Firm v. Income Tax Officer Ward 46-1 & Anr
High Court · 2025 · Other
—
Wp/125/2025 Of Prathamika Krishi Pathina Sahakara Sangha Niyamitha v. Income Tax Officer
High Court · 2025 · Other
—
E-Homes Infrastructure Pvt. Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Chennai – 600 043 v. Principal Commissioner Of Income Tax-1, Chennai – 4, Chennai – 4
High Court · 2025 · Allowed
Assessee
Capital Property Consultants Through Authorized Representative Mr. Lalit Popli v. Assistant Commissioner Of Income
High Court · 2025 · Other
—
And W.m.p(Md) Nos.10766 v. The Deputy Commissioner Of Income Tax, Central Circle – 2, Central Circle – 2
High Court · 2025 · Dismissed
Revenue
Jindal Saw Ltd v. Deputy/Assistantcommissioner Of Income Tax
High Court · 2024 · Other
—
Mark Studio India Private Limited v. Income Tax Officer, Non-Corporate Ward 10(6)
High Court · 2024 · Dismissed
Revenue
Wp(Md)/25501/2024 Of M/S. Bee Cee Fireworks Industries v. The Principal Chief Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Bharat Hotels Limited v. Assistant Commissioner Of Income Tax, Central Circle 17, Delhi
High Court · 2024 · Other
—
New Delhi Television Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Harsimrat Investments Pvt. Limited v. Income Tax Officer, Ward 11(1) Delhi & Anr
High Court · 2024 · Other
—
Musetta Builders And Developers Private Limited v. Income Tax Officer Ward 17(1) & Anr
High Court · 2024 · Allowed
Assessee
Inthehighcourtofdelhiatnewdelhi+W.p.(C) v. Income Tax Officer Ward 53(1) Delhi & Ors
High Court · 2024 · Other
—
Vibha @ Vibha Arora v. Deputy Commissioner Of Income Tax And Others
High Court · 2024 · Allowed
Assessee
Abhishek Bansal v. Income Tax Officer, Ward 58(3), Delhi
High Court · 2024 · Dismissed
Revenue
M/S Ebix Asia Holdings Inc v. The Assistant Commissioner Of Income Tax, Circle International Taxation (1)(2)(2) New Delhi
High Court · 2024 · Allowed
Assessee
Vivek Kumar v. Income Tax Officer & Anr
High Court · 2024 · Dismissed
Revenue
Yogender Mohan Rustagi v. Assistant Commissioner Of Income
High Court · 2024 · Other
—
Wp/31045/2024 Of Intel Technology India Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Ats Township Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 1(1) Delhi & Ors
High Court · 2024 · Allowed
Assessee
Ernst And Young U.s. Llp v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Appearance Not Given v. Income Tax Officer, Ward- 27 & Ors
High Court · 2024 · Allowed
Assessee
Subhash Chander Dabas v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
St. Patricks Realty Private Limited v. Chief Commissioner Of Income Tax (Central)-2, New Delhi & Anr
High Court · 2024 · Allowed
Assessee
Sanjay Singhal v. Assistant Commissioner Of Income Tax, Central Circle 15, Delhi
High Court · 2024 · Allowed
Assessee
Automatic Data Processing Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Other
—
Star Global Multi Ventures Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Gurupreet Sangla v. Principal Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Old v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Boeing Singapore Pte. Ltd v. Assistant Commissioner Of Income Tax, International Taxation, Circle 1 -1- 2 & Anr
High Court · 2024 · Other
—
Seema Sangla v. Principal Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Sanjay Sharma v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Sridhar Lokesh v. Income Tax Officer, Non-Corporate Ward-10(6)
High Court · 2024 · Allowed
Assessee
Rajni Goel Legal Heir Of Ashok Kumar Goel v. Income Tax Officer Ward 34(1) Delhi & Anr
High Court · 2024 · Other
—
Mrs. Gyanti Devi v. Principal Commissioner Of Income Tax-1 Patna
High Court · 2024 · Allowed
Assessee
India v. Deputy Commissioner Of Income Tax Circle 16 1
High Court · 2024 · Other
—
Synokem Pharmaceuticals Ltd v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Mrs. Bharti Jain, Wife Of Mr. Pramod Jain v. The Income Tax Officer, Ward-I, Near Govardhan Gate,Bharatpur
High Court · 2024 · Dismissed
Revenue
Suzuki Motor Corporation v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Mansi Aggarwal v. Income Tax Officer Ward 62(1), Delhi & Anr
High Court · 2024 · Other
—
Gloster Limited v. Deputy Commissioner Of Income Tax, Circle 4 (1) Kolkata And Ors
High Court · 2024 · Allowed
Assessee
Majestic Handicraft Private Limited v. Dy. Commissioner Of Income Tax Circle -16(1) New Delhi
High Court · 2024 · Dismissed
Revenue
Great Eastern Energy Corporation Limited v. Assistant Commissioner Of Income Tax Osd Delhi
High Court · 2024 · Other
—
Tirupati Medicare Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Dhan Prakash Gupta v. Income Tax Department
High Court · 2024 · Dismissed
Revenue
Daisy Distributors Pvt. Ltd v. The Income Tax Officer Ward 7(1) New Delhi
High Court · 2024 · Dismissed
Revenue
Wp/202356/2024 Of Mukhatar Ahmed Abdul Gani Javali v. Income Tax Officer And Ors
High Court · 2024 · Allowed
Assessee
Serpakkam Parthasarathy Sudharsan v. The Income Tax Officer
High Court · 2024 · Other
—
Jagarnath Consultants Pvt. Ltd v. Income Tax Officer Ward 1(1) & Ors
High Court · 2024 · Other
—
Swati Saraf v. Assistant Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Chiranjiv Distributors Private Limited v. Chief Commissioner Of Income Tax-1, Delhi & Anr
High Court · 2024 · Allowed
Assessee
Mohit Rubber Foam India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 16 1 Delhi & Ors
High Court · 2024 · Allowed
Assessee
Suruchi Saraf v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Rajiv Kumar Gupta v. Assistant Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Pepsico India Holdings Private Limited v. The Assistant Commissioner Of Income Tax Circle 19(1), Delhi & Anr
High Court · 2024 · Allowed
Assessee
Narinder Kumar v. Income Tax Officer And Others
High Court · 2024 · Allowed
Assessee
Limited v. Assistant Commissioner Of Income Tax Osd Delhi & Anr
High Court · 2024 · Allowed
Assessee
Core Logistic Company v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Urmila Devi v. Income Tax Officer, Ward 43(6), Delhi & Ors
High Court · 2024 · Dismissed
Revenue
Ramesh Chand Maheshwari v. Income Tax Officer, Ward 6(2), Jaipur
High Court · 2024 · Allowed
Assessee
Jainco Ltd v. Assistant Commissioner Of Income Tax Central Circle 31 Delhi & Ors
High Court · 2024 · Other
—
M And M Gems v. Income Tax Officer, Ward 6(2), Jaipur
High Court · 2024 · Allowed
Assessee
Singh<Br>And<Br>Mr<Br>Namangupta v. Chief Commissioner Of Income Tax, Central02,Delhi & Anr
High Court · 2024 · Allowed
Assessee
Rishi Bansal v. Income Tax Officer Ward 44(6) New Delhi
High Court · 2024 · Other
—
Dinesh Kumar v. Order
High Court · 2024 · Allowed
—
Rajrani Garg v. Chief Commissioner Income Tax 3, Delhi & Anr
High Court · 2024 · Other
—
Kundan Rice Mills Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Killa Financial Services Private Limited v. Deputy Commissioner Of Income-Tax, Central
High Court · 2024 · Dismissed
Revenue
Killa Financial Services Private Limited v. Deputy Commissioner Of Income-Tax, Central Circle-25, Delhi & Ors
High Court · 2024 · Other
—
Kundan Rice Mills Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Valaka Engineering Pvt Ltd v. Assistant Commissioner Of Income Tax Central Circle 20 And Anr
High Court · 2024 · Allowed
Assessee
P.kumaresan v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
T.k.s. Builders Pvt. Ltd v. Income Tax Officer Ward 25(3) New Delhi
High Court · 2024 · Other
—
Pushkar Pulses Private Limited v. Assistant Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2024 · Allowed
Assessee
Infrastructure v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Hindustan Powerprojects Private Limited v. Assistant Commissioner Of Income Tax, Central Circle-20 Delhi & Anr
High Court · 2024 · Allowed
Assessee
Hindustan Powerprojects Private Limited v. Assistant Commissioner Of Income Tax Central Circle-20 Delhi & Anr
High Court · 2024 · Allowed
Assessee
Kad Housing Private Limited v. Deputy Commissioner Of Income Tax Central Circle 6 Delhi
High Court · 2024 · Allowed
Assessee
Acropolis Realty Pvt. Ltd v. Income Tax Officer, Ward 1-1, Delhi & Anr
High Court · 2024 · Allowed
Assessee
Thiagarajan Jayalakshmi v. The Income Tax Officer,Non Corporate Ward 2(3),Cr Buildings
High Court · 2024 · Other
—
Hero Corporate Service Private Limited v. Assistant Commissioner Of Income Tax Central Circle 27 Delhi & Ors
High Court · 2024 · Allowed
Assessee
Sonia<Br>Dodejaandmr<Br>Divyansh v. Assistant Commissioner Of Income Tax Circle 7(1) Delhi & Ors
High Court · 2024 · Allowed
Assessee
Ramveer v. Income Tax Officer Ward 43(1)Anr
High Court · 2024 · Dismissed
Revenue
Vivek Kumar v. Income Tax Officer & Anr
High Court · 2024 · Other
—
Vipul Goel v. Income Tax Officer Ward 34 5 Delhi
High Court · 2024 · Other
—

Key issues litigated under Section 148A

Section 148A case law — FAQs

What does Section 148A of the Income-tax Act deal with?
Section 148A relates to Reassessment Inquiry. This page collects 1,378 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 148A.
How many case laws are available on Section 148A?
EaseValue has indexed 1,378 income-tax judgments citing Section 148A — each with parties, citation, court, year, outcome and the full order text.
How can Section 148A judgments help my case?
They show how courts have decided Section 148A 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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