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Income-tax Act · Case Law

Section 150 Income Tax Case Law

Browse 60 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 150 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 150 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 150 (showing 60 of 60)

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
Adm Agro Industries Private Limited v. Assistant Commissioner Of Income Tax, Circle 1(1), 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
G D Goenka University v. Assistant Commissioner Of Incometax Central Circle 15 Delhi & 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
Nv Holdings (India) Private Limited v. Deputy Commissioner Of Income-Taxcentral Circle - 31, Delhi & Ors
High Court · 2025 · Allowed
Assessee
Nv Distilleries And Breweries(North East) Pvt Ltd v. Deputy Commissioner Of Income-Taxcentral Circle - 31, Delhi & Ors
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax - Central -1 v. Capital Power Systems Ltd
High Court · 2024 · Dismissed
Assessee
Sanjay Singhal v. Assistant Commissioner Of Income Tax, Central Circle 15, Delhi
High Court · 2024 · Allowed
Assessee
Nagar Dairy Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ita/582/2023 Of The Pr Commissioner Of Income Tax v. Sri Rajkumar C (Huf)
High Court · 2024 · Other
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Ita/583/2023 Of The Pr Commissioner Of Income Tax v. Sri Rajkumar C (Huf)
High Court · 2024 · Other
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Ita/522/2023 Of The Pr Commissioner Of Income Tax v. Sri. Rajkumar C (Huf)
High Court · 2024 · Other
—
Ita/258/2021 Of The Pr. Commissioner Of Income Tax v. Shri M N Rajendra Kumar
High Court · 2024 · Other
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Advs v. Assistant Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1, Delhi v. M/S Earth Stone Holding (Two) Pvt. Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax- 18 v. M/S Wig Investment
High Court · 2024 · Other
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Wtax/704/2022 Of Rrj Infra Industries Pvt Ltd v. Principal Commissioner Of Income Tax And 4 Others
High Court · 2023 · Allowed
Assessee
Crlp/10092/2016 Of Kolla Ashok Kumar v. The Dy Commissioner Of Income Tax Circle
High Court · 2022 · Allowed
Assessee
Wp/27251/2007 Of Smt.hemalatha Rathi, Old Kabutarkhana, Hyderabad v. Income Tax Officer, A.c.guards, Hyderabad And Another
High Court · 2022 · Allowed
Assessee
Wp/602/2014 Of Pavan Morarka v. The Assistant Commissioner Of Income-Tax 2(3) And Anr
High Court · 2022 · Allowed
Assessee
Crlrc/389/2017 Of Ashok Gopalrao Kalmankar And Another v. The Deputy Commissioner Of Income Tax Hyderabad
High Court · 2022 · Allowed
Assessee
The Principal Commissioner Of Income Tax (Central), Surat v. M/S. Shree Ram Developers
High Court · 2022 · Dismissed
Assessee
Wp/28176/2018 Of M/S.kone Elevator India Pvt Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Wp/33134/2018 Of K.rajesh v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
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Shri A.r.viswanathan v. The Assistant Commissioner Of Income Tax, Circle-Iii, Coimbatore
High Court · 2021 · Dismissed
Revenue
Nisha Diamonds Private Limited v. Income Tax Officer Ward 1(1)(4
High Court · 2021 · Dismissed
Revenue
C/Sca/21124/2019 Order v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Sca/16304/2019 Of Nisharahemad Vajirkhan Pathan v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/503/2016 Of Pr. Commissioner Of Income Tax-4 v. Rajkumar C (Huf)
High Court · 2021 · Other
—
Ita/505/2016 Of Pr. Commissioner Of Income Tax-4 v. Rajkumar C (Huf)
High Court · 2021 · Other
—
Commissioner Of Income Tax Media Circle, Chennai v. M/S.emgeeyar Pictures P.ltd., Flat
High Court · 2020 · Allowed
Revenue
Income Tax Appeal v. Satyaprakash Singh
High Court · 2019 · Allowed
Revenue
Brahm Datt v. Assistant Commissioner Of Income -Tax & Ors
High Court · 2018 · Allowed
Assessee
Wtax/394/2016 Of Canara Bank v. Commissioner Of Income Tax Appeals And 2 Ors
High Court · 2018 · Allowed
Assessee
Ramesh Chandra Through v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Ita/191/2013 Of Dr. T.j. Jaikish v. The Commissioner Of Income Tax
High Court · 2018 · Other
—
Ita/56/2017 Of K.v.abdul Azeez v. Commissioner Of Income Tax
High Court · 2017 · Other
—
M/S. Alfa Investments,Rep.by Its v. The Income Tax Officer,Non-Corporate Ward -1 (1),Room
High Court · 2017 · Dismissed
Revenue
Ita/37/2015 Of Commissioner Of Income Tax Dehradun v. Uttarakhand Van Vikas Nigam
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax-8 v. M/S Tejaskiran Pharmachem Industries Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Wp/22965/2014 Of Smt.chandrabai v. The Income Tax Officer
High Court · 2014 · Allowed
Assessee
M/S. Ksl And Industries v. Deputy Commissioner Of Income Tax And Ors
High Court · 2014 · Allowed
Assessee
Shree Krishna Silk Industries Ltd v. Deputy Commissioner Of Income Tax And Ors
High Court · 2014 · Allowed
Assessee
Rajesh Kumar Agarwal v. Income Tax Officer
High Court · 2013 · Dismissed
Revenue
Rural Electrification Corporation Ltd v. Commissioner Of Income Tax-(Ltu) And Anr
High Court · 2013 · Allowed
Assessee
Rural Electrification Corp Ltd v. Badar Durrez Ahmed, J (Oral
High Court · 2013 · Allowed
—
T.a./11/2003 Of Commissioner Of Income Tax v. Pradeep Iron Indutries Pltd
High Court · 2012 · Dismissed
Assessee
Surbhi Builders And Developers v. Assistat Commissioner Of Income
High Court · 2012 · Other
—
Commissioner Of Income Tax v. Late Shri C.r. Dass
High Court · 2011 · Allowed
Revenue
Income-Tax Officer, Ward-(1), Patna v. Rakesh Prasad Singh
High Court · 2011 · Dismissed
Assessee
Txa/37/2002 Of The Commissioner Of Income Tax v. M/S Parle Plastics Ltd And Anr
High Court · 2010 · Allowed
Revenue
While The Assessee Pursued Appeal Against Assessment v. Commissioner Ofincome-Tax
High Court · 2009 · Allowed
Assessee
Ita/1516/2009 Of The Commissioner Of Income Tax, Cochin v. Shri. K.a.joseph, Kurikayil(H),Vyttila
High Court · 2009 · Dismissed
Assessee
Wp/2017/2007 Of Rakesh N. Dutt v. Asstt. Commissioner Of Income Tax -10(1) And 3 Ors
High Court · 2007 · Other
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Dhorajia Brothers v. Asstt. Commissioner Of Income-Tax
High Court · 2004 · Other
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Commissioner Of Income-Tax, Madurai v. M/S. Southern Roadways Ltd., Lakshmi Building, Kochadai, Madurai 625 016
High Court · 2003 · Other
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Commissioner Of Income Tax v. Shantilal Bhogilal
High Court · 2002 · Other
—
Commissioner Of Income Tax v. Pp Engineering Work
High Court · Other
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Key issues litigated under Section 150

Section 150 case law — FAQs

What does Section 150 of the Income-tax Act deal with?
This page collects 60 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 150.
How many case laws are available on Section 150?
EaseValue has indexed 60 income-tax judgments citing Section 150 — each with parties, citation, court, year, outcome and the full order text.
How can Section 150 judgments help my case?
They show how courts have decided Section 150 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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