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Case Law › Section 151
Income-tax Act · Case Law

Section 151 Income Tax Case Law — Reassessment Sanction

Browse 1,030 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 151 (Reassessment Sanction) 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 151 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 151 (showing 300 of 1,030)

R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
The Commissioner Of Income Tax, Delhi v. Bansi Dhar & Sons
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 850 · Allowed
Revenue
Parankusam Sri Perumundhur Gopalakrishnan v. The Principal Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax – 1 v. M/S Agroha Fincap Ltd
High Court · 2025 · Other
—
Surender Kumar Wadhwa v. Principal Commissioner Ofincome Tax-18 & Anr
High Court · 2025 · Dismissed
Revenue
Pratap Rai v. Corum
High Court · 2025 · Allowed
—
Wp/28228/2025 Of Darul Uloom Rahmania v. The Commissioner Of Income Tax (Exemption)
High Court · 2025 · Other
—
Arvinder Kaur v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 13 Kolkata v. Rahul Pandey
High Court · 2025 · Allowed
Revenue
Monika Kaushal v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Sudesh Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Vinod Kumar v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Twinkle Verma v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Shivani 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
Param Bir Singh Chauhan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Om Prakash 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
Ritu Mohan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Avinash Dhawan v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Vinod Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Amit Nanda v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Gurmukh Singh Thakur v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Vinod Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Meena Kumari v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Kushumba Devi 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
Meenakshi Gupta v. Income Tax Officer And Others
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
Dinesh Singh Saklani v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Tulsi Ram v. Income Tax Officer & Others
High Court · 2025 · Allowed
Assessee
Sanjeev Kumar v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Seshasayee Vikram49 v. Income Tax Officer,Non Corporate Ward 15(1), Chennai
High Court · 2025 · Other
—
Wp/19971/2025 Of Ganta Satyavathi v. Principal Chief Commissioner Of Income Tax
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
—
Rishi Dhawan v. Income Tax Officer & Another
High Court · 2025 · Allowed
Assessee
Prem Chand Katna v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Pepsons Leasing And Finance Private Limited v. Assistant Commissioner Of Income Tax, Ward 5(1), Kolkata & Ors
High Court · 2025 · Other
—
Prem Chand Katna v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Wpa v. Assistant Commissioner Of Income Tax, Circle 11(1), Kolkata & Ors
High Court · 2025 · Other
—
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
Wa/947/2025 Of The Additional Commissioner Of Income Tax v. Sea Pride Management And Consulting Services Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Ravinder Sood v. Income Tax Officer, Ward Palampur, H.p & Ors
High Court · 2025 · Allowed
Assessee
Hhc:9014 v. Income Tax Officer, Ward Palampur, H.p & Ors
High Court · 2025 · Allowed
Assessee
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
—
Wp/21715/2025 Of Shri Suryanarayana Raju Gottumukkala v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
Mohit Soni v. Income Tax Officer & Another
High Court · 2025 · Allowed
Assessee
Wp/24859/2025 Of Matrix Green Power Private Limited v. The Pr. Chief Commissioner Of Income Tax
High Court · 2025 · Other
—
Itta/35/2018 Of The Pr. Commissioner Of Income-Tax v. M/S Jocil Limited
High Court · 2025 · Dismissed
Assessee
Itta/83/2018 Of The Pr Commissioner Of Income Tax v. M/S. Bommidala Enterprises (P) Ltd
High Court · 2025 · Dismissed
Assessee
Itta/82/2018 Of The Pr.commissioner Of Income Tax v. M/S.bommidala Enterprises(P) Ltd
High Court · 2025 · Dismissed
Assessee
Itta v. M/S Ganesh Associates & Developers, Rjy, E.g.dist
High Court · 2025 · Dismissed
Assessee
Itta/765/2017 Of The Pr. Commissioner Of Income Tax v. M/S Kallam Housing & Real Estates(Pvt) Ltd
High Court · 2025 · Dismissed
Assessee
Itta/291/2018 Of The Prl Commissioner Of Income Tax v. Ccl Products
High Court · 2025 · Dismissed
Assessee
Itta/794/2017 Of The Pr. Commissioner Of Income Tax v. M/S Kallam Housing & Real Estates ( Pvt) Ltd
High Court · 2025 · Dismissed
Assessee
Itta/17/2020 Of The Pr. Commissioner Of Income-Tax v. M/S Ccl Products (India) Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Itta/199/2019 Of Pr Commissioner Of Income Tax v. Ccl Products India Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Itta/147/2018 Of The Pr. Commissioner Of Income Tax v. M/S Jocil Limited
High Court · 2025 · Dismissed
Assessee
Itta/231/2018 Of The Pr. Commissioner Of Income Tax v. M/S Ccl Products (India Ltd.,)
High Court · 2025 · Dismissed
Assessee
Itta/136/2018 Of The Pr Commissioner Of Income Tax v. Bommidala Enterprises (P) Ltd
High Court · 2025 · Dismissed
Assessee
Itta/28/2018 Of The Pr Commissioner Of Income Tax v. M/S.bommidala Enterprises (P) Ltd
High Court · 2025 · Dismissed
Assessee
Itta/216/2018 Of The Pr Commissioner Of Income Tax v. M/S.bommidala Enterpirses (P) Ltd
High Court · 2025 · Dismissed
Assessee
Itta/616/2016 Of The Pr. Commissioner Of Income Tax, Gutur v. Jocil Limited, Guntur Dist
High Court · 2025 · Dismissed
Assessee
Itta/549/2017 Of Pr Commissioner Of Income Tax, Guntur v. M/S Bommidala Realty Ltd., Guntur
High Court · 2025 · Dismissed
Assessee
Itta/149/2018 Of The Pr.commissioner Of Income Tax v. M/S.bommidaala Enterpreises(P) Ltd
High Court · 2025 · Dismissed
Assessee
Itta/4/2023 Of The Pr. Commissioner Of Income Tax v. Smt. Bommana Durga Sasikala
High Court · 2025 · Dismissed
Assessee
Its Director Youdhitra Bhama And Balwan Bhama, House v. Pritomjit Hazarika
High Court · 2025 · Allowed
Revenue
Cwjc/19373/2024 Of Healing Touch Hospital v. Principal Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
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
—
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
Wp/19544/2025 Of Mr. Jayaprakash Reddy Parvathareddy v. Income Tax Officer
High Court · 2025 · Other
—
Anil Kumar Dogra v. Income Tax Officer And Others
High Court · 2025 · Other
—
Wp/18191/2006 Of Swathi Exports, Chinaamiram, Bhimavaram v. The Income Tax Officer, Ward-I
High Court · 2025 · Allowed
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
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
Shobha Lodha6C, Ritherdon Avenue, Ritherdon Road, Vepery, Chennai 7 v. Applicant(S
High Court · 2025 · Allowed
—
Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
—
Wp/5503/2025 Of Pavan Kumar Gadiraju v. The Principal Commissioner Of Income Tax (Central)
High Court · 2025 · Dismissed
Revenue
Wp/26654/2024 Of Kings Pride Infra Projects Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
Wp/14742/2025 Of Ikigai Ken Foundation v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Baba Global Ltd v. Assistant Commissioner Of Income Tax, Central Circle 29 & Ors
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 2 Kolkata v. Omkara Vincom Pvt Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax, Udaipur v. Emote Wealth Private Limited
High Court · 2025 · Allowed
Revenue
Wp/30258/2012 Of U.v Ramana Murthy Raju v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
Wp/5229/2012 Of Munama Panduraranga Rao, Visakhapatnam v. Chief Commissioner Of Income Tax., Vizag & 4 Ot
High Court · 2025 · Dismissed
Revenue
Kishori Lal v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Namita Aggarwal v. Dcit, Circle-Shimla & Ors
High Court · 2025 · Allowed
—
Pratap Rai v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Gurmukh Singh Thakur v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Vikas Aggarwal v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Anirudh Sood v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Govind Singh v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Usha Rani v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Ajay Kuthiala 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
Prakash Chand Jadaik v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Prem Lal Barpa v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Wp/17123/2025 Of Mr. Atul Sharma v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
—
Wp/12983/2007 Of Nb. Firasat Ali Khan v. The Commissioner Of Income Tax, In Charge Of
High Court · 2025 · Other
—
Wp/16900/2025 Of Mr. Leela Damodar Prasad Kanuri v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
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
Wp/14459/2025 Of Praveen Kumar Nadipelli v. Office Of The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Itta/45/2024 Of M/S Nuland Infrastructure(P) Ltd v. Principle Commissioner Of Income Tax - 4
High Court · 2025 · Dismissed
Revenue
Manner v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/15382/2025 Of Sri. K.praveen Kumar v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2
High Court · 2025 · Dismissed
Revenue
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/26790/2024 Of Smt. Ragha Sudha Bommidi v. The Income Tax Officer
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
Wp/32124/2024 Of Primary Agricultural Cooperative Credit Society Limited v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/31430/2024 Of Primary Agricultural Cooperative Credit Society Limited Nyalkal v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/32028/2024 Of Primary Agricultural Cooperative Credit Society Limited Chandampet v. The Income Tax Officer Ward 4(1)
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)/10927/2025 Of Rajesh Gadodia v. Assistant Commissioner Of Income Tax
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
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
Wp/33475/2024 Of Primary Agricutural Cooperative Society Ltd Mannoor v. The Income Tax Officer
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/33698/2024 Of Primary Agricultural Co- Operativesociety Ltd v. Income-Tax Officert De
High Court · 2025 · Allowed
Assessee
Wp/33540/2024 Of Pacs Bidrelly Hq Mudhole v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/33444/2024 Of Primary Agricutural Co Operative Credit Society Limited v. The Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Wp/2215/2025 Of Mir Ashfaq Zaheer v. Assessment Unit, Income Tax Department
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/753/2025 Of Anusha Kamishetti v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/33450/2024 Of Primary Agricutural Co Operative Society Limited v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/12163/2025 Of Primary Agriculture Co-Operative Society 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
—
Of Finance Act,202L W.e.f., 01.04.2021 [Onwards, ][Proceedings v. Income_
High Court · 2025 · Allowed
—
Mahesh Sharma And Sons 401, B Block, Fafadih, Raipur v. The Income Tax Officer Ward - 3(1), Raipur Chhattisgarh
High Court · 2025 · Allowed
Assessee
Smart Chip Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Wp/9482/2025 Of Ballupet Basavaraj Devkumar v. The Assessment Unit / 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
Nc: 2025:Khc:14088 v. The Income Tax Officer In Wp
High Court · 2025 · Allowed
Assessee
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Nafr v. Assistant Commissioner Of Income -Tax, Circle - 1(1), Raipur (C.g
High Court · 2025 · Dismissed
Revenue
Wp/31546/2024 Of Ramesh Sharma v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Itta/17/2025 Of Mr. Venkata Ramana Voonna v. Income Tax Officer
High Court · 2025 · Dismissed
Revenue
M/S Dhansamridhi Finance Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi
High Court · 2025 · Allowed
Assessee
Wp/9388/2025 Of Sri Mayige Kumar Gowda v. Assessment Unit Income Tax Department
High Court · 2025 · Other
—
Itta/121/2024 Of Gland Celsus Bio Chemicals Pvt. Ltd v. The Additional Commissioner Of Income- Tax
High Court · 2025 · Other
—
Wp/5886/2025 Of Hungenahali Narasimha Narasimha v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Xx Xx Xx Xx v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/22431/2021 Of Dr. K.a. Ravi Varma Prasad v. Principal Chief Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Wp/19216/2021 Of Tibarumal And Sons v. The Principal Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Wp/10372/2024 Of Gc India Dental Private Limited v. Additional/Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer
High Court · 2025 · Allowed
Assessee
Vijay Kumar Bansal v. The Deputy Commissioner Of Income Tax Central Circel 14, New Delhi
High Court · 2025 · Other
—
La No: 1 Of 2025 v. A. Siva Kartikeya
High Court · 2025 · Other
—
Va Properties Private Limited v. Income Tax Officer Ward 26 1 New Delhi & Anr
High Court · 2025 · Other
—
Gauri Aggarwal v. Income Tax Officer Ward 49(1), Delhi
High Court · 2025 · Other
—
Meenu Goyal v. Income Tax Officer Ward 58(3
High Court · 2025 · Other
—
Rajesh Gupta Huf v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Other
—
Itta/6/2023 Of Facebook India Online Services Private Limited v. Deputy Commissioner Of Income Tax Circle 17(1)
High Court · 2025 · Other
—
Pr.commissioner Of Income Tax Delhi-04 v. M/S Ganesh Ganga Insvestments Pvt Ltd
High Court · 2025 · Allowed
Revenue
J Kishore Exports v. Assistant Commissioner Of Income Tax Circle 46 (1) Delhi
High Court · 2025 · Other
—
A R Infrastructures And Projects Private Limited v. Income Tax Officer & Anr
High Court · 2025 · Other
—
J Kishore Exports v. Assistant Commissioner Of Income Tax Circle 46 (1) Delhi
High Court · 2025 · Other
—
Itta/85/2023 Of Rachit V Shah v. The Commissioner Of Income Tax-7
High Court · 2025 · Other
—
Gudwala And Sons v. Assistant Commissioner Of Income Tax Circle 4 Delhi And Anr
High Court · 2025 · Allowed
Assessee
Sandeep Kohli v. Income Tax Officer Ward 30 1 & Anr
High Court · 2025 · Allowed
Assessee
Wp/34209/2024 Of Mrs. Sri Lakshmi Sadam v. The Principal Commissioner Of Income Tax - 4
High Court · 2025 · Dismissed
Revenue
Wp/5062/2025 Of Basanthlal Sah v. Income Tax Officer, Ward
High Court · 2025 · Other
—
Pushpa Devi v. Income Tax Officer & Ors
High Court · 2025 · Other
—
Bishamber Dayal Chander Mohan (Acting Through Competent v. Income Tax Officer Ward 58(3), Delhi
High Court · 2025 · Other
—
Anuj Ghuliani v. Income Tax Officer & Anr
High Court · 2025 · Other
—
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
Star Global Multi Ventures Private Limited v. Assistant Commissioner Of Income Tax Circle 22(2) Delhi & Anr
High Court · 2025 · Other
—
Ibibo Group Private Limited v. Deputy Commissioner Of Income Tax Circle 10(1), Delhi & Anr
High Court · 2025 · Other
—
Itta/58/2011 Of Rain Commodities Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
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
—
Ajay Mittal v. Assistant Commissioner Of Income Tax Circle 52 (1) Delhi
High Court · 2025 · Other
—
Ajay Mittal v. Assistant Commissioner Of Income Tax Circle 52 (1) Delhi
High Court · 2025 · Other
—
Wp/2776/2025 Of Mr. Kumara Swamy Bairi v. The Income Tax Officer
High Court · 2025 · Other
—
Itta/115/2010 Of Shamraj Moorjani v. The Deputy Commissioner Of Income Tax [Inv] , Hyd
High Court · 2025 · Dismissed
Revenue
Wp/17518/2011 Of M/S. Satyam Computer Services Limited v. The Commissioner Of Income Tax (Central)
High Court · 2025 · Allowed
Assessee
Wp/2508/2025 Of Seth Ghasiram Gopikishan Badruka Educational Society v. Commissioner Of Income Tax (Exemption) Income Tax Department
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
Wp/2113/2025 Of Caspian Impact Investment Adviser Pvt. Ltd v. Commissioner Of Income Tax (Appeals)
High Court · 2025 · Other
—
Wp/35753/2024 Of Shaik Karimunnisa v. The Principal Chief Commissioner Of Income Tax
High Court · 2025 · Other
—
Wp/2175/2025 Of M/S. Invecas Technologies Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Wp/1974/2025 Of Mr. Nithin Kumar Chinthala v. The Income Tax Officer
High Court · 2025 · Other
—
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
Itta/11/2024 Of Deepak Nagori v. 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
—
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
Wp/776/2025 Of Xl Energy Limited v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
Divine Infracon Pvt Ltd v. Pr Commissioner Of Income Tax 3
High Court · 2025 · Other
—
S.manonmani v. The Principal Commissioner Of Income Tax-1, Room
High Court · 2025 · Dismissed
Revenue
Wp/36007/2024 Of Dongfang Electric Corporation Ltd v. Commissioner Of Income Tax
High Court · 2025 · Other
—
E-Homes Infrastructure Pvt. Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Counsel For The Pr:titioner: Srl. A v. A. Siva Kartikeya
High Court · 2025 · Other
—
Ia No: 1 Of 2025 v. A. Siva Kartikeya
High Court · 2025 · Other
—
v. Assistant Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Itta/70/2019 Of Principal Commissioner Of Income Tax v. N Madhusudhana
High Court · 2024 · Dismissed
Assessee
Itta/130/2019 Of Prl. Commissioner Of Income Tax v. N Gangaraju
High Court · 2024 · Dismissed
Assessee
Wp/25202/2009 Of Chief Commissioner Of Income Tax v. M. Satya Harnath And 7 Ors
High Court · 2024 · Allowed
Revenue
Subhash Chander Dabas v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
L.a. No: 1 Of 2007(Ittamp. No: 314 Of 2007 v. Krishna Koundinya
High Court · 2024 · Allowed
—
Wp/31940/2024 Of Chandrasekhar Jayaraman v. Chief Commissioner Of Income-Tax
High Court · 2024 · Dismissed
Revenue
Gloster Limited v. Deputy Commissioner Of Income Tax, Circle 4 (1) Kolkata And Ors
High Court · 2024 · Allowed
Assessee
Itta/2/2021 Of The Pr Commissioner Income Tax v. Mannavabapaiah
High Court · 2024 · Other
—
Coimbatore – 641 012 v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Itta v. M/S Parvathi Combines, Visakhapatnam
High Court · 2024 · Other
—
Wp/17308/2024 Of Nootigattu Satya Ngarjuna v. Principle Director General Of Income Tax
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
—
Wp/8577/2018 Of Abharan Jewellers v. The Additional Commissioner Of Income Tax
High Court · 2024 · Other
—
No.c v. Central Circle 1 (4), Chennai-600 034
High Court · 2024 · Dismissed
—
Wp/29994/2023 Of Jupally Real Estate Developers Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Principal Commissioner Of Income Tax v. M/S Motisons Global Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Sipura Developers Pvt Ltd v. Pr. Commissioner Of Income Tax 7
High Court · 2024 · Allowed
Assessee
Wp/32873/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax Centra Circle
High Court · 2024 · Allowed
Assessee
Wp/32875/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax Central Circle
High Court · 2024 · Allowed
Assessee
Wp/32558/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/32190/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Asst.commissioner Of Income-Tax, Company Circle-I, Coimbatore v. M/S.sri Sakthi Textiles Ltd.,Coimbatore Main Road,Pollachi 642 002
High Court · 2024 · Allowed
Revenue
Capital Broadways Pvt. Ltd v. Income Tax Officer Ward 5(3) Delhi & Anr
High Court · 2024 · Dismissed
Revenue
Ita/366/2022 Of The Pr Commissioner Of Income Tax v. M/S Global Associates
High Court · 2024 · Other
—
Alankar Promoters Llp [Earlier Alankar Promoters Pvt. Ltd v. Income Tax Officer & Ors
High Court · 2024 · Other
—
Grand Magnum Terra Firma Private Limited v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/26224/2024 Of Venkat Reddy Karrolla v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Counsei For The; Orderthecourt Made The Foliowing v. Aphc010255252019
High Court · 2024 · Dismissed
—
Wp/25668/2024 Of Dsn Films Private Limited v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/25423/2024 Of Apparla Raghunath v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Abhinav Jindal Huf v. Income Tax Officer Ward 54 (1) Delhi And Ors
High Court · 2024 · Other
—
La No: 1 Of 2024 v. Raghu Ram
High Court · 2024 · Allowed
—
Wp/25308/2024 Of Jain Vijaykumar v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/25293/2024 Of M/S Steel Exchange India Limited v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/21138/2008 Of P.appanna, Vizag v. Addittional Commissioner Of Income Tax And 2 Others
High Court · 2024 · Dismissed
Revenue
Sanjeevani Multispecialty Hospital v. Ghuge And Y.g.khobragade, Jj
High Court · 2024 · Allowed
Revenue
The Principal Commissioner Income Tax And Another v. Ghuge And Y.g.khobragade, Jj
High Court · 2024 · Allowed
Revenue
Wp/21175/2024 Of Super Points Bazar v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/24816/2024 Of Karunakar Reddy Kunta v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Kawalpreet Singh v. Income Tax Officer, Ward 58 (1), Delhi & Anr
High Court · 2024 · Other
—
Wp/12968/2023 Of Vemuri Krishna Prasad v. Amaravati
High Court · 2024 · Other
—
Wp/24589/2024 Of Sri Komal Reddy Gottumukkula v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr Commissioner Of Income Tax Central 2 v. Ms Bhudeva Estates Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Counsel For The [Petitioner: ][Sri A v. Raghu Ram
High Court · 2024 · Allowed
—
Wp/24266/2024 Of Sudha Rani Burra v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Itta/281/2018 Of M/S. Vodafone Mobile Services Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Iano:1Of2 018 v. A. Siva Kartkeya
High Court · 2024 · Allowed
—
I.t.t.a v. Resultantly, The Impugned Order Is Set Aside
High Court · 2024 · Allowed
—
Counsel For The Appr:llant:srl. [A v. A. ][Siva ][Kartikeya
High Court · 2024 · Allowed
—
Wp/23823/2024 Of Smt. Durgabai Shinde v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
La No: 1 Of 2024 v. Raghu Ram
High Court · 2024 · Allowed
—
Wp/23213/2024 Of Venkateshwar Rao Ponnamaneni v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/58388/2017 Of Belgundi Cements Pvt Ltd v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Madda Devadanam v. The Income Tax Officer And Others
High Court · 2024 · Allowed
Assessee
One Cc To Srl. A v. Raghu Ram, Advocate [Opuc
High Court · 2024 · Allowed
—
Wp/16321/2024 Of Shaffik Khan v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Nc: 2024:Khc:33679Wp v. Grant The Interim Relief In Terms Of Prayer (Iii) Above, And
High Court · 2024 · Other
—
Wp/19508/2024 Of Mysore Co Operative Departmental Employees v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/13630/2024 Of Shivali Credit Co Operative Society Limited v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Others v. Ghuge
High Court · 2024 · Other
—
Ashruba Shrirang Garadversusthe Principal Commissioner Income Tax Andothers v. Ghugeand
High Court · 2024 · Other
—
Sanjay Electricals And Appliances, Partnershipfirm v. Ghuge
High Court · 2024 · Other
—
Wp/20664/2024 Of Renuka Orsu v. Income Tax Officer Ward 11 (1)
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Karina Airlines International Ltd
High Court · 2024 · Dismissed
Assessee
Counsel For The [Petitioner: ]Sri A v. A. Siva Kartikeya
High Court · 2024 · Allowed
—
Mahavir Civil Engineering And Services Pvt. Ltd v. Ghugeand
High Court · 2024 · Other
—
Gajanan Sahebrao Moreversusincome Tax Officer And Others v. Ghugeand Y. G. Khobragade, Jj
High Court · 2024 · Other
—
Gajanan Sahebrao Moreversusincome Tax Officer And Others v. Ghugeand Y. G. Khobragade, Jj
High Court · 2024 · Other
—
Inderjitsingh Chhabra, Huf v. Ghugeand Y. G. Khobragade, Jj
High Court · 2024 · Other
—
Satyanarayn Pandurang Kasatversuspr. Commissioner Of Income Tax-1, Nasik Andothers v. Ghugeand
High Court · 2024 · Other
—
Satyanarayn Pandurang Kasatversuspr. Chief Commissioner Of Income Tax Andothers v. Ghugeand
High Court · 2024 · Other
—
Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
I.a. No: 3 Of 2016(Wpmp. No v. Aphc010907412016
High Court · 2024 · Dismissed
—
Suyash Shaligram Nyati Huf v. Ghuge
High Court · 2024 · Other
—
Raju Bhikulal Yadavversusthe Chief Commissioner Of Income Tax Andanother v. Ghuge
High Court · 2024 · Other
—
Nitin Bhavar Patil Llp v. Ghuge
High Court · 2024 · Other
—
Radheshyam Lalchand Mantriversusthe Principal Commissioner Income Tax 1 Andanother v. Ghuge
High Court · 2024 · Other
—
Versusthe Principal Chief Commissioner Income Taxand Another v. Ghuge
High Court · 2024 · Other
—
Jitendra Jaywantrao Deshmukh v. The Chief Commissioner Income Tax Andanother
High Court · 2024 · Other
—
Ravindra Babulal Jainversusthe Chief Commissioner Income Tax Andanother v. Ghuge
High Court · 2024 · Other
—
The Principal Commissioner Income Tax 1 Andanother v. Ghuge
High Court · 2024 · Other
—

Key issues litigated under Section 151

Section 151 case law — FAQs

What does Section 151 of the Income-tax Act deal with?
Section 151 relates to Reassessment Sanction. This page collects 1,030 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 151.
How many case laws are available on Section 151?
EaseValue has indexed 1,030 income-tax judgments citing Section 151 — each with parties, citation, court, year, outcome and the full order text.
How can Section 151 judgments help my case?
They show how courts have decided Section 151 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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