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

Section 149 Income Tax Case Law — Reassessment Time Limit

Browse 2,993 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 2,993)

Commissioner Of Income Tax 14 v. Jasjit Singh
Supreme Court · 2023 · [2023] 13 S.C.R. 706 · Dismissed
Assessee
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
Parashuram Pottery Works Co. Ltd. v. Income Tax Officer, Circle-1, Ward A, Rajkot, Gujarat
Supreme Court · 1976 · [1977] 2 S.C.R. 92 · Allowed
Assessee
J. P. Jani, Income-Tax Officer, Circle Iv, Ward-G, Ahmedabad & Anr. v. Induprasad Devshankar Bhatt
Supreme Court · 1968 · [1969] 1 S.C.R. 714 · Dismissed
Assessee
Kalawati Devi Harlalka v. Commissioner Of Income-Tax, West Bengal & Ors.
Supreme Court · 1967 · [1967] 3 S.C.R. 833 · Dismissed
Revenue
Commissioner Of Income-Tax, U.p. v. Gappumal Kanhalya Lal
Supreme Court · 1950 · [1950] 1 S.C.R. 563 · Dismissed
Assessee
Sarthak Gupta v. Income Tax Officer Ward 35(1) & Anr
High Court · 2025 · Allowed
Assessee
Sumit Gupta v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
Rangoli Infocom Private Limited v. Income Tax Officer & Anr
High Court · 2025 · Allowed
Assessee
Monu Sharma v. Acit (Central) Shimla & Anr
High Court · 2025 · Allowed
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
Rajesh Chopra v. Income Tax Officer, Ward 62(1) Delhi
High Court · 2025 · Dismissed
Revenue
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
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Ankit Khandelwal v. Income Tax Officer & Ors
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
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
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
Gaurav Arora v. Income Tax Officer Ward 13(1) Delhi
High Court · 2025 · Allowed
Assessee
Bjn Holdings (I) Limited v. Assistant Commissioner Of Income
High Court · 2025 · Allowed
Assessee
Bjn Holdings (Bd) 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
Panik Builders Pvt Ltd v. Income Tax Officer Ward 19 3 Delhi
High Court · 2025 · Allowed
Assessee
Limited v. Chief Commissioner Of Income Tax -02
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
Nc: 2025:Khc:5830-Dbwa No. 968 Of 2023 v. Itr 690
High Court · 2025 · Dismissed
Limited v. Income Tax Officer Ward 12(1 ) & Anr
High Court · 2025 · Other
Limited v. Income Tax Officer Ward 12(1 ) & Anr
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
Avinash Kumar v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Wa/1407/2024 Of The Income Tax Officer v. Smt Preethi V
High Court · 2025 · Dismissed
Assessee
Ltd v. Income Tax Officer, Ward 14(3),Delhi And Ors
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
Ltd v. Income Tax Officer Ward 14(3
High Court · 2025 · Other
Jvd Tours And Travels Pvt Ltd v. Income Tax Department
High Court · 2025 · Allowed
Assessee
Appearance Not Given v. Income Tax Officer, Ward- 27 & Ors
High Court · 2024 · Allowed
Assessee
Gurupreet Sangla v. Principal Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Seema Sangla v. Principal Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Suruchi Saraf v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Swati Saraf v. Assistant Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Rajiv Kumar Gupta v. Assistant Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Infrastructure v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee

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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