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Case Law › Section 149
Income-tax Act · Case Law

Section 149 Income Tax Case Law — Reassessment Time Limit

Browse 640 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 149 (Reassessment Time Limit) 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 149 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 149 (showing 300 of 640)

K.m Sharma v. Income Tax Officer, Ward 13 (7) New Delhi
Supreme Court · 2002 · [2002] 2 S.C.R. 1047 · Allowed
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
Sarthak Gupta v. Income Tax Officer Ward 35(1) & Anr
High Court · 2025 · Allowed
Assessee
Surender Kumar Wadhwa v. Principal Commissioner Ofincome Tax-18 & Anr
High Court · 2025 · Dismissed
Revenue
Nilesh Amarshibhai Rajapara v. Income Tax Officer, Ward 1, Morbi & Anr
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
Iconic Fashion Retailing Private Limited v. Income Tax Officer, Ward 1(3), Jaipur Ncr Building,Statute Circle, Jaipur
High Court · 2025 · Other
—
Brahmi Fabrics Pvt Ltd v. Income Tax Officer Circle 4(2) Delhi & Anr
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
—
Principal Commissioner Of Income Tax-5, Kolkata v. Mamta Choraria
High Court · 2025 · Dismissed
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 Ahmar Beg 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
Rangoli Infocom Private Limited v. Income Tax Officer & Anr
High Court · 2025 · Allowed
Assessee
Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
—
Baba Global Ltd v. Assistant Commissioner Of Income Tax, Central Circle 29 & Ors
High Court · 2025 · Allowed
Assessee
Monu Sharma v. Acit (Central) Shimla & Anr
High Court · 2025 · Allowed
—
Wpa/3723/2025 Of Manoj Kumar Bagree v. Income Tax Officer Ward-30(1) And Ors
High Court · 2025 · Allowed
Assessee
Old v. Income Tax Officer, Ward 1(1) Salem
High Court · 2025 · Dismissed
Revenue
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
—
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
—
Parveen Kumar Malhotra v. Income Tax Officer, Ward 30(1),Delhi & Ors
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
Kirti Kumar Dawar v. Income Tax Officer, Ward-30(5),Delhi & Ors.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
Rajesh Chopra v. Income Tax Officer, Ward 62(1) Delhi
High Court · 2025 · Dismissed
Revenue
Sunil Kumar Dhaiya v. Assistant Commissioner Ofincome Tax Central Circle 29, Delhi Circle 29, Delhi
High Court · 2025 · Allowed
Assessee
Ashish Girdhar v. Assistant Commissioner Of Incometax, Circle 22(2), Delhi & Anr
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
Inthehighcourtofdelhiatnewdelhi+W.p.(C) v. Assistant Commissioner Of Income Tax, Centralcircle 4, New Delhi & 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
Idemia Identity And Security India Private Limited v. Assistant Commissioner Of Income Tax Central Circle - 25 Delhi
High Court · 2025 · Allowed
Assessee
Limited v. Assistant Commissioner Of Income Tax Central Circle - 25 Delhi
High Court · 2025 · Other
—
Lalit Gulati v. Assistant Commissioner Of Income Tax, Circle 28(1), Delhi & Ors
High Court · 2025 · Allowed
Assessee
Limited v. Assitant Commissioner Of Incometax & Anr
High Court · 2025 · Allowed
Assessee
Saroj Mehndi v. Income Tax Officer, Ward 49.1 & Anr
High Court · 2025 · Allowed
Assessee
Mohd Athar Anjum v. Assistant Commissioner Of Income Tax Central Circle 28, Delhi
High Court · 2025 · Other
—
First India Estates And Services Pvt. Ltd v. Income Tax Officer & Anr
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
Dr. Rajeev Dhavan v. Assistant Commissioner Of Income-Taxcentral Circle 2, Delhi & Ors
High Court · 2025 · Allowed
Assessee
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
M/S L-1 Identity Solutions Operating Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Cognyte Technologies Israel Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Nc: 2025:Khc:14088 v. The Income Tax Officer In Wp
High Court · 2025 · Allowed
Assessee
Ankit Khandelwal v. Income Tax Officer & Ors
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
Xx Xx Xx Xx v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Prakash Kumar Chandnani Son Of Shri Chander Kumar Chandnani v. Deputy Commissioner Of Income Tax, Circle (International Taxation),Jaipur
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
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
Janus Infrastructure Projects Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Linen Design Company Private Limited v. Deputy Commissioner Of Income Tax Circle 13(1) Delhi & Ors
High Court · 2025 · Allowed
Assessee
Lakshya Consultants Private Limited v. Income Tax Officer Ward 15(1), Delhi
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
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
Sunrise Structures And Developers Pvt. Ltd v. Assistant Commissioner Of Income Tax Central Circle 27, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Ashutosh Developers Private Limited v. Income Tax Officer Ward 3(1), Delhi
High Court · 2025 · Allowed
Assessee
Melody Agri Farms v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
Mahabir Singh Mittal v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Bjn Holdings (Bd) 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
Bjn Holdings (I) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Lakshya Consultants Pvt. Ltd v. Income Tax Officer Ward 15(1), Delhi
High Court · 2025 · Allowed
Assessee
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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
Bjn Holdings (I) 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
Limited v. Chief Commissioner Of Income Tax -02
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
Vikas Malu 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
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
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
Prateek Bulls And Bears Private Limited v. Deputy Commissioner Of Income Tax, Circle
High Court · 2025 · Allowed
Assessee
Prabhjot Singh Likhari v. Deputy Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
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
—
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
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
Vrinda Farms Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Wp/393/2022 Of M/S. Ccl Products (India) Limited v. The Assistant Commissioner Of Income Tax
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
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
Wa/1407/2024 Of The Income Tax Officer v. Smt Preethi V
High Court · 2025 · Dismissed
Assessee
M/S.merton v. The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Old
High Court · 2025 · Allowed
Assessee
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
Abhinav Jindal v. Assistant Commissioner Of Income Tax Circle 52 1
High Court · 2025 · Other
—
G D Goenka University v. Assistant Commissioner Of Incometax Central Circle 15 Delhi & Anr
High Court · 2025 · Allowed
Assessee
G D Goenka Tourism Corp Ltd v. Assistant Commissioner Of Incometax Central Circle 15 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Rohit Kumar v. Income Tax Officer Ward 54 (1), Delhi
High Court · 2025 · Other
—
Jvd Tours And Travels Pvt Ltd v. Income Tax Department
High Court · 2025 · Allowed
Assessee
Pankaj Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Kamlesh Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Bptp Limited v. Chief Commissioner Of Income Tax Central-2,New Delh & Anr
High Court · 2025 · Allowed
Assessee
Mahender Kumar Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
End Of Picture Text -----<Br> v. Assistant Commissioner Of Income Tax, Central
High Court · 2025 · Allowed
Assessee
Nv Holdings (India) Private Limited v. Deputy Commissioner Of Income-Taxcentral Circle - 31, Delhi & Ors
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
Nv Holdings (India) Private Limited v. Deputy Commissioner Of Income-Taxcentral Circle - 31, Delhi & Ors
High Court · 2025 · Allowed
Assessee
Acharaj Ram Shambhu Ram A Partnership Firm v. Income Tax Officer Ward 46-1 & Anr
High Court · 2025 · Other
—
Divine Infracon Pvt Ltd v. Pr Commissioner Of Income Tax 3
High Court · 2025 · Other
—
E-Homes Infrastructure Pvt. Limited v. Deputy Commissioner Of Income Tax
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
Nv Distilleries And Breweries(North East) Pvt Ltd v. Deputy Commissioner Of Income-Taxcentral Circle - 31, Delhi & Ors
High Court · 2024 · Allowed
Assessee
New Delhi Television Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax - Central -1 v. Capital Power Systems Ltd
High Court · 2024 · Dismissed
Assessee
Ats Township Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 1(1) Delhi & Ors
High Court · 2024 · Allowed
Assessee
Appearance Not Given v. Income Tax Officer, Ward- 27 & Ors
High Court · 2024 · Allowed
Assessee
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
Seema Sangla v. Principal Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Gurupreet Sangla v. Principal Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Sridhar Lokesh v. Income Tax Officer, Non-Corporate Ward-10(6)
High Court · 2024 · Allowed
Assessee
India v. Deputy Commissioner Of Income Tax Circle 16 1
High Court · 2024 · Other
—
Gloster Limited v. Deputy Commissioner Of Income Tax, Circle 4 (1) Kolkata And Ors
High Court · 2024 · Allowed
Assessee
Tirupati Medicare Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Serpakkam Parthasarathy Sudharsan v. The Income Tax Officer
High Court · 2024 · Other
—
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
Swati Saraf v. Assistant Commissioner Of Income
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
—
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
—
Abu Shamima Parveen v. The Income Tax Officer,Ward 1, Karaikudi – 630 002
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
Kundan Rice Mills Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Wp/8577/2018 Of Abharan Jewellers v. The Additional Commissioner Of Income Tax
High Court · 2024 · Other
—
Nagar Dairy Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
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
No.c v. Central Circle 1 (4), Chennai-600 034
High Court · 2024 · Dismissed
—
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
Mera Baba Reality Associates Pvt. Ltd v. The Assistant Commissioner Of Income Taxcentral Circle 29, 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
Acropolis Realty Pvt. Ltd v. Income Tax Officer, Ward 1-1, 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
Sonia<Br>Dodejaandmr<Br>Divyansh v. Assistant Commissioner Of Income Tax Circle 7(1) Delhi & Ors
High Court · 2024 · Allowed
Assessee
Hero Corporate Service Private Limited v. Assistant Commissioner Of Income Tax Central Circle 27 Delhi & Ors
High Court · 2024 · Allowed
Assessee
Issue Notice v. Income Tax Officer Ward-70(1)& Ors: Neutral Citation: 2024:Dhc:5411-Db
High Court · 2024 · Allowed
Assessee
Ilc Infracon Limited v. Income Tax Officer, Ward 12 (1)Delhi
High Court · 2024 · Allowed
Assessee
Moti Lal Ramwani v. Union Of India
High Court · 2024 · Other
—
Wp/201029/2024 Of Anand Kumar Somasheshekarayya Lonarmath v. The Income Tax Officer And Ors
High Court · 2024 · Other
—
Maxwell Projects Private Limited v. Deputy Commissioner Of Income Tax Circle 16(1) Delhi & Ors
High Court · 2024 · Other
—
Abhinav Jindal Huf v. Income Tax Officer Ward 54 (1) Delhi And Ors
High Court · 2024 · Other
—
Genpact India Private Limited v. Assistant Commissioner Of Income Tax, Range 10, Osd, New Delhi & Anr
High Court · 2024 · Other
—
Advs v. Assistant Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2024 · Allowed
Assessee
Limited v. Assistant Commissioner Of Income
High Court · 2024 · Other
—
One Cc To Srl. A v. Raghu Ram, Advocate [Opuc
High Court · 2024 · Allowed
—
Ranjana Kamra v. Income Tax Officer Ward 46(1), Delhi
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Karina Airlines International Ltd
High Court · 2024 · Dismissed
Assessee
Adroit Financial Services Private Limited v. Assistant Commissioner Of Income Tax Circle 1(1), Delhi & Ors
High Court · 2024 · Allowed
Assessee
Prateek Soni L/H Of Rajendar Kumar Deceased v. National Faceless Assessment Centre
High Court · 2024 · Other
—
Kuldip Singh Gulati v. Assistant Commissioner Of Income Tax Circle 25(1), Delhi
High Court · 2024 · Other
—
Sanjana Realcon Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 22(2) Delhi & Ors
High Court · 2024 · Other
—
Kapil Garg v. Income Tax Officer Ward 43(6), Delhi
High Court · 2024 · Other
—
Kusum Healthcare Private Limited v. The Deputy Commissioner Of Income Tax, Circle 13(1), New Delhi & Ors
High Court · 2024 · Dismissed
Revenue
Wp/14654/2024 Of Rangaswamaiah Ravikumara v. Income Tax Officer
High Court · 2024 · Other
—
Wp/14712/2024 Of Muniswamappa Jayaram v. The Income Tax Officer
High Court · 2024 · Other
—
Gajlaxmi Steel P. Ltd. Through Anoop Gopikishan Jajoo v. The Income Tax Officer And Others
High Court · 2024 · Allowed
Assessee
Gajlaxmi Steel P. Ltd Through Anoop Gopikishan Jajoo v. The Income Tax Officer Ward I And Other
High Court · 2024 · Allowed
Assessee
Salik Khan Son Of Iliyas Khan, Resident Of Ward v. Assessment Unit, Income Tax Department
High Court · 2024 · Allowed
Assessee
Between v. Srinivas
High Court · 2024 · Allowed
—
La No: 1 Of 2024 v. A. Siva Kartikeya
High Court · 2024 · Allowed
—
Wp/9442/2024 Of Primary Agriculture Co-Operative Society Limited Bejjanki v. Office Of The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/8421/2024 Of Sri Rajendra Prasad Bansiwal v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Anindita Sengupta v. Assistant Commissioner Of Income Tax, Circle 61(1) New Delhi & Ors
High Court · 2024 · Other
—
Mahabir Singh Joon v. The Income Tax Officer & Anr
High Court · 2024 · Other
—
Inthehighcourtofdelhiatnewdelhi+W.p.(C) v. Assistant Commissioner Of Income Tax, Centralcircle 4, New Delhi & Anr
High Court · 2024 · Allowed
Assessee
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High Court · 2024 · Allowed
Assessee
Vijaykumar Babulaji Sharmaversusthe Principal Chief Commissioner Income Tax Andothers v. Ghugeand R. M. Joshi, Jj
High Court · 2024 · Allowed
Revenue
Vijaykumar Babulaji Sharmaversusthe Principal Chief Commissioner Income Tax Andothers v. Ghugeand R. M. Joshi, Jj
High Court · 2024 · Allowed
Revenue
Wp/7568/2024 Of Radha Rani Battini v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/7362/2024 Of Rajendar Reddy Chitla v. Income Tax Officerward-1
High Court · 2024 · Allowed
Assessee
Versusthe Principal Chief Commissioner Of Income Tax And Another v. Ghuge &R. M. Joshi, Jjdate:march 20, 2024
High Court · 2024 · Allowed
Revenue
Radheshyam Lalchand Mantri v. The Principal Chief Commissioner Of Income Tax And Another
High Court · 2024 · Allowed
Assessee
Sunil Bhimashankar Walse v. The Principal Chief Commissioner Of Income Tax And Another
High Court · 2024 · Allowed
Assessee
Sunil Bhimashankar Walse v. The Principal Chief Commissioner Of Income Tax And Another
High Court · 2024 · Allowed
Assessee
Versusthe Principal Chief Commissioner Of Income Tax And Another v. Ghuge &R. M. Joshi, Jjdate:march 20, 2024
High Court · 2024 · Allowed
Revenue
Wp/6952/2024 Of Sita Mahalakshmi Nallamilli v. Income Tax Officer Ward 8(1)
High Court · 2024 · Allowed
Assessee
S.b. Packagings Ltd v. Asstt./Dy. Commissioner Of Income Tax, Circle 22(2), New Delhi & Ors
High Court · 2024 · Allowed
Assessee
Chennai-600 044 v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wa/345/2024 Of Cherupurath Mohammed Jeens v. The Income Tax Officer
High Court · 2024 · Other
—
Bela Kishor Varmaversusthe Principal Chief Commissioner, Income Taxand Another v. Ghuge
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax Civil Lines, Raipur Chhattisgarh.(Respondent v. Cause-Title Taken From Case Information System
High Court · 2024 · Dismissed
Assessee
Amol Ramrao Dahaleversusthe Principal Chief Commissioner, Income Taxand Another v. Ghuge &R.m. Joshi, Jj
High Court · 2024 · Allowed
Revenue
M/S Mongia Steel Limited v. Assistant Commissioner Of Income Tax, Dhanbad
High Court · 2024 · Dismissed
Revenue
Jamini Ashokkumar Dave v. Deputy Commissioner Of Income Tax & Anr
High Court · 2024 · Other
—
Bhc-Aug:4095-Db v. The Principal, Chiefcommissioner, Income Tax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4479-Db v. The Principal, Chief Commissioner, Incometax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4092-Db v. The Principal, Chief Commissioner,Income Tax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4096-Db v. The Principal, Chief Commissioner, Incometax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4098-Db v. The Principal, Chief Commissioner, Income Tax,Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4081-Db v. The Principal, Chief Commissioner, Incometax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4087-Db v. The Principal, Chief Commissioner,Income Tax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4097-Db v. The Principal, Chief Commissioner,Income Tax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4094-Db v. The Principal, Chief Commissioner,Income Tax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4100-Db v. The Principal, Chief Commissioner,Income Tax, Pune And Another
High Court · 2024 · Allowed
Assessee
Bhc-Aug:4099-Db v. The Principal, Chief Commissioner,Income Tax, Pune And Another
High Court · 2024 · Allowed
Assessee
Wp/8797/2022 Of Smt. Vasanthi Ramdas Pai v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Davies Manuelaged 57 Yearskannimari, Palakkad, Pin v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon
High Court · 2024 · Dismissed
—
Venkataramachettiar Manoharan v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wa/138/2024 Of Dinesh Dinakaran Pillai v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp/16543/2023 Of Smt Santhoshi Lakshman v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/1999/2024 Of Shri. Narayanappa Gangadhar v. Income Tax Officer
High Court · 2024 · Other
—
Ratan Bej v. The Principal Commissioner Of Income Tax, Ranchi, Jharkhandjharkhand
High Court · 2024 · Allowed
Assessee
Wp(C)/2339/2024 Of Jibu John v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Income Tax Officer, Ward-40(1), Kolkata v. Sudha Devi Prahaladka
High Court · 2024 · Allowed
Revenue
Wp/23572/2023 Of Panjos Builders P Ltd v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/26893/2023 Of Iravatha Soudharda Credit Co Operative Limited v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/24076/2023 Of Smt Janaki Aenuga v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Twylight Infrastructure Pvt Ltd v. Income Tax Officer Ward 25 3 Delhi And Ors
High Court · 2024 · Other
—
Bijendra Singh Son Of Shri Nandram, Resident Of v. Income Tax Officer, Ward 1(1), Alwar
High Court · 2024 · Allowed
Assessee
Wp/14600/2023 Of Deepa Moti Singh v. Income Tax Officer, Ward 4 (1) , Thane And Anr
High Court · 2023 · Other
—
M/S. Sevensea Vincom Private Limited v. The Principal Commissioner Of Income Tax, Central Circle, District-Ranchi Circle, District-Ranchi
High Court · 2023 · Allowed
Assessee
Wp(C)/28098/2022 Of Oravanthuruthil Chandran Joji v. Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Wp/18407/2023 Of Pramila Mahadev Tadkase v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Section 148 Of The Act v. Signature Not Verifiedsigned By: Sreevidyasigning Time: 12/6/20233:48:27 Pm
High Court · 2023 · Dismissed
—
Section 148 Of The Act v. Signature Not Verifiedsigned By: Sreevidyasigning Time: 12/6/20233:48:27 Pm
High Court · 2023 · Dismissed
—
Signature Not Verifiedsigned By: Sreevidyasigning Time: 12/6/20233:48:27 Pm v. Signature Not Verifiedsigned By: Sreevidyasigning Time: 12/6/20233:48:27 Pm
High Court · 2023 · Dismissed
—
Section 148 Of The Act v. Signature Not Verifiedsigned By: Sreevidyasigning Time: 12/6/20233:48:27 Pm
High Court · 2023 · Dismissed
—
Section 148 Of The Act v. Signature Not Verifiedsigned By: Sreevidyasigning Time: 12/6/20233:48:27 Pm
High Court · 2023 · Dismissed
—
Devika Construction And Developers Private Limited v. Assistant Commissioner Of Income Tax, Central Circle-2, Ranchi
High Court · 2023 · Dismissed
Revenue
Wp/14451/2023 Of Niranjan Kumar Jain v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1, Delhi v. M/S Dart Infrabuild (P) Ltd
High Court · 2023 · Other
—
Mr.s.uttam Chand v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Subramaniam Rohini v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Https://Www.mhc.tn.gov.in/Judis v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2023 · Allowed
—
Wp/12373/2023 Of Rahul Rajendra Adhikari v. Income Tax Officer, Panvel
High Court · 2023 · Other
—
Wp/103929/2023 Of Sri Aditya Anil Agarwal v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Wp/11942/2023 Of Mahendra Kumar Agarwal v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp/103927/2023 Of Sunilkumar Agarwal v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
By Sri. Ravishankar S v. Adv., And Sri. Shashank S. Hegde, Adv
High Court · 2023 · Other
—
Idfc First Bank Limited Kpm Towers 7Th Floor v. The Deputy Commissioner Of Income Tax Corporate Circle 1(1) Room
High Court · 2023 · Allowed
Assessee
Wp(C)/29108/2023 Of Bahuleyan Nair v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Siemens Financial Services Pvt Ltd.)Plot v. Dr. N. K. Gokhale, Jj
High Court · 2023 · Other
—
Apot/220/2023 Of Suresh Kumar Gupta v. The Income Tax Officer Ward 40/1 And Ors
High Court · 2023 · Dismissed
Revenue
The Income Tax Officer,Ward v. Ghuge &Y.g. Khobragade, Jj.date :18[Th] July, 2023
High Court · 2023 · Allowed
Revenue
Saraswathi v. The Income Tax Officer,Ward 1
High Court · 2023 · Dismissed
Revenue
Punam Sharma v. Pr. Commissioner Of Income Tax And Others
High Court · 2023 · Allowed
Assessee
Ashok Kumar Sharma v. Pr. Commissioner Of Income Tax And Others
High Court · 2023 · Allowed
Assessee
The Principal Chief Commissioner Ofincome Tax-1, Nashik v. Ghuge &Y.g. Khobragade, Jj.date :14[Th] June, 2023
High Court · 2023 · Other
—
Skp Merchants Private Limited v. Income Tax Officer Ward 1(1), Kolkata, Income Tax Department And Anr
High Court · 2023 · Allowed
Assessee
Itxa/123/2018 Of Pr. Commissioner Of Income Tax-19 v. Kimberly Clark Lever Private Limited
High Court · 2023 · Dismissed
Assessee
Rajinder Nath Kapoor v. Income Tax Officer, Ward 47(1), & Anr
High Court · 2023 · Allowed
Assessee
Wtax/720/2023 Of Arb Hotels Resorts Private Limited v. Principal Chief Commissioner Of Income Tax And 2 Others
High Court · 2023 · Allowed
Assessee
Wp/7647/2023 Of Mr.sanath Kumar Murali v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Deepak Jain v. Income Tax Officer Ward 44(1), Delhi & Ors
High Court · 2023 · Other
—
Haier Smart Home Co. Ltd v. The Assistant Commissioner Ofincome Tax & Anr.income Tax & Anr
High Court · 2023 · Allowed
Assessee
Dr Kapil Goel And Mr Sandeep Goel v. Assistant Commissioner Of Income Tax Central Circle 15 Delhi
High Court · 2023 · Allowed
Assessee
Capital Impex Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 4(2
High Court · 2023 · Allowed
Assessee
Veena Prafullavelingkar v. Asst. Commissioner Ofincome Tax, Circle 1(1)Panaji And Anr.…
High Court · 2023 · Other
—
Rahul Aggarwal v. Income Tax Officer Ward 70-1 & Anr
High Court · 2023 · Other
—
Subodh Agarwal v. State Of U.p. And Others
High Court · 2023 · Dismissed
—
Prakash Krishnavtar Bhardwaj v. Income Tax Officer, Ward 2(1
High Court · 2023 · Other
—
Swastik Wire Products v. Principal Commissioner Of Income Tax And Others
High Court · 2022 · Allowed
Assessee
Sri v. M. Radhakrishnan
High Court · 2022 · Dismissed
—
Adm Agro Industries Private Limited v. Deputy Commissioner Of Income Tax Circle 1-1, Delhi
High Court · 2022 · Other
—
Dileep Singh Mehta v. Assistant Commissioner Of Income Tax, Circle 32, Kolkata & Ors
High Court · 2022 · Other
—
Hentech Agrovet Private Limited v. P.m. Income Tax Officer, Ward
High Court · 2022 · Other
—
Crlp/10092/2016 Of Kolla Ashok Kumar v. The Dy Commissioner Of Income Tax Circle
High Court · 2022 · Allowed
Assessee
Rajnigandha Properties Limited v. Income Tax Officer Ward 4/1 And Ors
High Court · 2022 · Other
—
Rajnigandha Properties Limited v. Income Tax Officer Ward 4/1 And Ors
High Court · 2022 · Other
—
Aakansha Advisory Services Private Limited v. Assistant Commissioner Of Income Tax, Central 2(4) And Ors
High Court · 2022 · Other
—
Ita/7/2019 Of Mohammed Sherief v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/13562/2022 Of Smt Yashodara Marar v. Income Tax Officer
High Court · 2022 · Allowed
Assessee
Wp/15910/2022 Of Azim Premji Trustee Company Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/22111/2022 Of Vijay Nathulal Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Neutral Citation No: 2022/Dhc/004238 v. This Is A Digitally Signed Judgement
High Court · 2022 · Other
—
Wp/18584/2022 Of Indira Ajay v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Cluster Overseas Private Limiited v. Income Tax Officerward 6(1) Delhi
High Court · 2022 · Other
—
Dinesh Kumar Goyal, Huf v. Income Tax Officer, Ward-34(1), Kolkata & Ors
High Court · 2022 · Other
—
Parker Construction Pvt Ltd v. Income Tax Officer Ward 5(1) And Ors
High Court · 2022 · Other
—

Key issues litigated under Section 149

Section 149 case law — FAQs

What does Section 149 of the Income-tax Act deal with?
Section 149 relates to Reassessment Time Limit. This page collects 640 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 149.
How many case laws are available on Section 149?
EaseValue has indexed 640 income-tax judgments citing Section 149 — each with parties, citation, court, year, outcome and the full order text.
How can Section 149 judgments help my case?
They show how courts have decided Section 149 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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