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Income-tax Act · Case Law

Section 153 Income Tax Case Law — Assessment Time Limits

Browse 1,552 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 153 (Assessment Time Limits) 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 153 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 153 (showing 300 of 1,552)

Commissioner Of Income Tax 14 v. Jasjit Singh
Supreme Court · 2023 · [2023] 13 S.C.R. 706 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd.
Supreme Court · 2023 · [2023] 7 S.C.R. 899 · Dismissed
Assessee
Commissioner Of Income Tax v. Laxman Das Khandelwal
Supreme Court · 2019 · [2019] 10 S.C.R. 24 · Dismissed
Assessee
Commissioner Of Income Tax, Gujarat Central v. Saurasthra Cement & Chem. Industries Ltd.
Supreme Court · 2016 · [2016] 4 S.C.R. 867 · Other
Commissioner Of Income Tax, Mumbai v. M/S. Damani Brothers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 424 · Allowed
Revenue
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
Commissioner Of Income Tax, Shillong v. Tarajan Tea Co. (P) Ltd.
Supreme Court · 1999 · [1999] 1 S.C.R. 396 · Dismissed
Assessee
Kumar Jagdish Chandra Sinha (Dead) Through Lrs. Etc. v. Commissioner Of Income-Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 1 S.C.R. 657 · Allowed
Assessee
Modi Industries Ltd., Modinagar Etc. Etc. v. Commissioner Of Income Tax, Delhi And Anr. Etc. Etc.
Supreme Court · 1995 · [1995] SUPP. 3 S.C.R. 642 · 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
Commissioner Of Income Tax, v. Vikram Cotton Mills Ltd.
Supreme Court · 1987 · [1988] 2 S.C.R. 389 · Dismissed
Assessee
Barendra Prasad Ray & Ors. v. The Income-Tax Officer 'A' Ward Foreign Section And Ors.
Supreme Court · 1981 · [1981] 3 S.C.R. 387 · Dismissed
Revenue
Grindlays Bank Limited v. The Income Tax Officer, H Ward Companies, District-Iv, Calcutta And Ors.
Supreme Court · 1980 · [1980] 2 S.C.R. 765 · Dismissed
Revenue
Rajinder Nath Etc. v. Commissioner Of Income Tax, Delhi
Supreme Court · 1979 · [1980] 1 S.C.R. 272 · Allowed
Assessee
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Sumit Gupta v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Ameeta Goyal v. The Assessment Unit Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Blb Limited v. Deputy Commissioner
High Court · 2024 · Other
Taxc No. 88 Of 2024 v. Division Bench
High Court · 2024 · Other
Taxc No. 76 Of 2024 v. Taxc No. 79 Of 2024
High Court · 2024 · Other
Taxc No. 76 Of 2024 v. Taxc No. 79 Of 2024
High Court · 2024 · Other
Jasbir Singh Ryait v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Chennai-600 044 v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
Commissioner Of Income Tax V v. M/S Rajasthan Breweries Ltd
High Court · 2024 · Allowed
Revenue

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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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