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Income-tax Act · Case Law

Section 153 Income Tax Case Law — Assessment Time Limits

Browse 599 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 599)

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
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
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
Megha Engineering And Infrastructure Ltd v. Income Tax Settlement Commission & Ors
High Court · 2025 · Other
—
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Shyam Sunder Khandelwal v. Central Board Of Direct Taxes, Through Chairperson,Type-7, Bungalow
High Court · 2025 · Allowed
—
The Commissioner Of Income Tax - International Taxation -3 v. Travelport Lp
High Court · 2025 · Other
—
Sumit Gupta v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Special Appeal v. Dolphin Drilling Pte Limited
High Court · 2025 · Allowed
—
Cwjc/19373/2024 Of Healing Touch Hospital v. Principal Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Marimuthu v. The Income Tax Officer / Assessing Officer, Ward
High Court · 2025 · Other
—
v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Appellant In All Appeals v. M/S Elgi Equipments Ltd.elgi Industrial Complex Singanallur Coimbatore 641 005
High Court · 2025 · Dismissed
—
Neeraj Bharadwaj v. Assistant Commissioner Of Income Tax, Circle Int Tax 1(1)(2) & Anr
High Court · 2025 · Allowed
Assessee
Ita/53/2024 Of The Pr. Commissioner Of Income-Tax v. M/S. Te Connectivity India Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Ita/571/2017 Of M/S Himalaya Drug Company v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central) - 2 v. M/S. Delhi Gurgaon Super Connectivity Ltd
High Court · 2025 · Allowed
Revenue
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Allowed
Assessee
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Other
—
Madurai – 626 002 v. M/S.vetrivel Minerals (Vv Minerals
High Court · 2025 · Allowed
—
Smart Chip Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
I.assistant Commissioner Of Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd. (2008) 14 Scc 171 Kutch Stock Exchange Ltd. (2008) 14 Scc 171
High Court · 2025 · Allowed
Revenue
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
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Dismissed
Revenue
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Other
—
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Janus Infrastructure Projects Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Ganesan Kannan1/8A, Keelakuttudankadu, Pudukottai v. Thoothukudi 628 103
High Court · 2025 · Dismissed
—
Principal Commissioner Of Income Tax-4, Delhi v. Golf Technologies Pvt Ltd
High Court · 2025 · Dismissed
Assessee
R.l.allied Industries v. Income Tax Officer Ward 20(1) New Delhi
High Court · 2025 · Dismissed
Revenue
Ita/462/2022 Of The Pr. Commissioner Of Income Tax v. M/S. Chaitanya Properties Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Ontivillu Gopidoss Jothilakshmiw/O.o.b.gopidass v. The Income Tax Officer, Non Corporate Ward-2(3)
High Court · 2025 · Dismissed
Revenue
Abhinav Jindal v. Assistant Commissioner Of Income Tax Circle 52 1
High Court · 2025 · Other
—
Mahender Kumar Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Divine Infracon Pvt Ltd v. Pr Commissioner Of Income Tax 3
High Court · 2025 · Other
—
Thudiyalur – Saravanampatti Road,Vellakinar Post,Coimbatore – 641 029 v. Additional/Joint/Deputy/Assistant
High Court · 2025 · Dismissed
—
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
The Pr. Commissioner Of Income Tax - Central -1 v. Capital Power Systems Ltd
High Court · 2024 · Dismissed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Mansi Aggarwal v. Income Tax Officer Ward 62(1), Delhi & Anr
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax-1 v. M/S Agroha Fincap Ltd
High Court · 2024 · Allowed
Revenue
S.m.i.l.e Microfinance Limited v. The Assistant Commissioner Of Income Tax,Central Circle
High Court · 2024 · Allowed
Assessee
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
—
Kad Housing Private Limited v. Deputy Commissioner Of Income Tax Central Circle 6 Delhi
High Court · 2024 · Allowed
Assessee
M /S Ge Capital European Treasury Services Limited v. Deputy Commissioner Of Income Tax, Circle International Taxation 1 3 1, New Delhi & Ors
High Court · 2024 · Other
—
Ita/47/2023 Of The Pr.commissioner Of Income Tax v. M/S Sigma Aldrich Chemicals Pvt Ltd
High Court · 2024 · Other
—
The Commissioner Of Income Tax – International Taxation -2 v. Mavenir Uk Holdings
High Court · 2024 · Allowed
Revenue
Ita/678/2023 Of Pr. Commissioner Of Income Tax-2 v. M/S Cae India Pvt Ltd
High Court · 2024 · Other
—
Maxwell Projects Private Limited v. Deputy Commissioner Of Income Tax Circle 16(1) Delhi & Ors
High Court · 2024 · Other
—
Ita/679/2023 Of Pr. Commissioner Of Income Tax-2 v. M/S Cae India Pvt Ltd
High Court · 2024 · Other
—
Ita/258/2021 Of The Pr. Commissioner Of Income Tax v. Shri M N Rajendra Kumar
High Court · 2024 · Other
—
Ita/32/2020 Of The Pr Commissioner Of Income Tax v. M/S Vsl Mining Company Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Om Prakash Arora v. Assistant Commissioner Of Income Tax Circle 52(1) Delhi & Ors
High Court · 2024 · Other
—
Wp/18456/2023 Of M/S Genisys Integrating v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/9467/2024 Of Maxim India Integrated Circuit v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/201026/2024 Of Sankuratri Venkateshwara Rao v. Income Tax Officer And Ors
High Court · 2024 · Other
—
Pr Commissioner Of Income Tax Central 2 v. Ms Bhudeva Estates Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -7 v. Sumitomo Corporation India (P) Ltd
High Court · 2024 · Dismissed
Assessee
Wp/9361/2024 Of M/S Himalaya Wellness Company v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Shaily Juneja v. Assistant Commissioner Of Income Tax Circle 34 -1 And Anr
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -7 v. Tirupati Buildings & Offices Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Shri Devendra Sharma v. The Principal Director Of Income Tax, (Investigation),Jaipur.jaipur
High Court · 2024 · Dismissed
Revenue
Ita/527/2022 Of Pr Commissioner Of Income Tax v. M/S Tata Power Solar Systems Limited
High Court · 2024 · Dismissed
Assessee
Capl/562/2016 Of Prashant Chandra v. Harish Gidwani Deputy Commissioner Of Income Tax Range 2
High Court · 2024 · Other
—
Assistant Commissioner Of Income Tax, Circle 2, Patna v. M/S G R D Construction Pvt. Ltd
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -Central -1 v. Karina Airlines International Ltd
High Court · 2024 · Dismissed
Assessee
Goverdhan Das Maheshwari v. Assistant Commissioner Of Income-Tax, New Central Revenuebuilding, Janpath, Jaipur
High Court · 2024 · Other
—
Shri Krishnadas Paul v. Income Tax Officer, Ward-2, Imphal
High Court · 2024 · Allowed
Assessee
Sidharth Totuka v. Assistant Commissioner Of Income Tax, Circle
High Court · 2024 · Allowed
Assessee
The Principal Commissioner Of Income Taxcentral 1 v. M.kiran Kumar
High Court · 2024 · Other
—
Blb Limited v. Deputy Commissioner
High Court · 2024 · Other
—
K.devaraj v. The Income Tax Officer, Exemptions Ward
High Court · 2024 · Dismissed
Revenue
The Principal Commissioner Of Income Tax, Central, Patna v. M/S Subarnrekha Coal Complex Private Limited
High Court · 2024 · Dismissed
Assessee
Anoop Garg v. Union Of India
High Court · 2024 · Dismissed
Revenue
Chuknoo Securities Limited v. Dy Commissioner Of Income Tax Central Circle 28 & Ors
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Thakur Prasad Sao & Sons. Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Sunshine Capital Limited v. Deputy Commissioner Of Income Tax- Circle-9(1), Delhi & Ors
High Court · 2024 · Other
—
Taxc v. Division Bench
High Court · 2024 · Other
—
Taxc v. Taxc
High Court · 2024 · Other
—
Jasbir Singh Ryait v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ward-2, Ajmer (Raj v. Rajendra Prasad Vaish
High Court · 2024 · Dismissed
—
M/S. Giesecke And Devrient India Pvt. Ltd v. Deputy Commissioner Of Income Tax 2.1 & Ors
High Court · 2024 · Allowed
Assessee
Wp(C)/10745/2024 Of The Centre For Management Development v. The Commissioner Of Income-Tax (Exemptions)
High Court · 2024 · Other
—
Hls Asia Limited v. Assistant Commissioner Of Income Tax Circle Ii(1) Delhi
High Court · 2024 · Other
—
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
—
Pr. Commissioner Of Income Tax (Central)- 3 v. M/S. Gracious Projects Pvt. Ltd
High Court · 2024 · Other
—
Commissioner Of Income Tax V v. M/S Rajasthan Breweries Ltd
High Court · 2024 · Allowed
Revenue
M/S Paras Jewelers v. Principal Director Of Income Tax, Investigation, Raipur (C.g
High Court · 2024 · Dismissed
Revenue
M/S Mongia Steel Limited v. Assistant Commissioner Of Income Tax, Dhanbad
High Court · 2024 · Dismissed
Revenue
Genpact India Private Limited v. Deputy Commissioner Of Income Tax, Circle 10(1), New Delhi And Ors
High Court · 2024 · Other
—
M/S.taeyang Metal India Private Limited v. The Deputy Commissioner Of Income-Tax,Corp Circle 3(1) Chennai,Room
High Court · 2024 · Allowed
Assessee
Wp(C)/6756/2024 Of Plasseri Pulikkal Muhammed Ali v. The Assistant Commissioner Of Income Tax, Central Circle-1, Kozhikode
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Qualcomm Incorporated
High Court · 2024 · Allowed
Revenue
Wp(C)/44175/2023 Of R.j. Williams v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp/16223/2023 Of M/S Biesse India Pvt. Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/15023/2023 Of Jeevraj Patel v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Louis Dreyfus Company India Private Limited v. Deputy Commissioner Of Income Tax Circle 13(1), Delhi & Ors
High Court · 2024 · Other
—
Readers Digest Book And Home Entertainment (India) Pvt Ltd v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
Twylight Infrastructure Pvt Ltd v. Income Tax Officer Ward 25 3 Delhi And Ors
High Court · 2024 · Other
—
Production & Sale Society Ltd., E.h v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Shyam Sunder Jindal v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Ltd v. Pr. Commissioner Of Income Tax [Ltu] New Delhi
High Court · 2023 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Travelport L.p. Usa
High Court · 2023 · Other
—
P.arulmudi v. The Assistant Commissioner Of Income Tax,New
High Court · 2023 · Dismissed
Revenue
Devika Construction And Developers Private Limited v. Assistant Commissioner Of Income Tax, Central Circle-2, Ranchi
High Court · 2023 · Dismissed
Revenue
Wp(C)/33718/2023 Of Thyagarajan Parameswaran v. Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Wp(C)/7829/2023 Of Palasseri Pulikkal Muhammed Ali v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Bhk Trading Llp v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
In W.p v. Income Tax Settlement Commission
High Court · 2023 · Dismissed
Revenue
Wp/8528/2019 Of M/S. Tns India Private Limited v. The Assistant Commissioner Of Income Tax Circle- 2(2)
High Court · 2023 · Other
—
S.arputharaj v. The Deputy Commissioner Of Income Tax, Central Circle
High Court · 2023 · Allowed
Assessee
Wp/12821/2023 Of Gulshan Kumar Rawal v. Assistant Commissioner Of Income Tax
High Court · 2023 · Partly Allowed
Partly
Commissioner Of Income Tax, Kolkata Xx v. Income Tax Settlement Commission And Sarmila Ghosh
High Court · 2023 · Dismissed
—
A.r.imtiyaz Ahmed,New v. The Assistant Registrar, Income Tax Appellate Tribunal, A
High Court · 2023 · Other
—
M/S.agni Estates And Foundations Private Limited v. Deputy Commissioner Of Income Tax,Central Circle 2 (1), New Income Tax Building
High Court · 2023 · Dismissed
Revenue
Wp/947/2014 Of Vaman Prestressing Co. Pvt. Ltd v. The Additional Commissioner Of Income Tax - Rg,2(3), Mumbai And Another
High Court · 2023 · Allowed
Assessee
Itta/29/2023 Of The Prl. Commissioner Of Income Tax - 2 v. M/S. Hyundai Motor India Engineering Pvt. Ltd
High Court · 2023 · Other
—
Sivakumar Koorapati v. The Income Tax Officer
High Court · 2023 · Other
—
Ahmed Buhari v. Deputy Commissioner Of Income Tax,Central Circle 1(1), Chennainew
High Court · 2023 · Other
—
v. The Income Tax Officer
High Court · 2023 · Other
—
Thiruchendhoorar Enterprise v. The Director General Of Income Tax (Investigations), Room
High Court · 2023 · Other
—
Wp/13953/2020 Of United Spirits Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Apo/97/2023 Ia No: Ga/1/2023 Surendra Kumar Shah v. Income Tax Officer, Ward-22(2), Kolkata
High Court · 2023 · Allowed
Assessee
Kumarasamy Palanisamy v. The Director General Of Income Tax (Investigations) Room
High Court · 2023 · Allowed
Assessee
v. The Director General Of Income Tax (Investigations
High Court · 2023 · Dismissed
Revenue
Napa Radhakrishnan v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Ita/79/2018 Of Pr Commissioner Of Income Tax -1 v. M/S Cornerstone Properties Private Ltd
High Court · 2023 · Dismissed
Assessee
Agni Vishnu Ventures Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Tax v. M/S. Dilip Construction Pvt.ltd
High Court · 2023 · Dismissed
—
Tax v. M/S. Dilip Construction Pvt.ltd
High Court · 2023 · Dismissed
—
Tax v. M/S. Dilip Construction Pvt.ltd
High Court · 2023 · Other
—
Tax v. M/S. Dilip Construction Pvt.ltd
High Court · 2023 · Other
—
Tax v. M/S. Dilip Construction Pvt.ltd
High Court · 2023 · Dismissed
—
Tax v. M/S. Dilip Construction Pvt.ltd
High Court · 2023 · Other
—
Ita/705/2018 Of Pr. Commissioner Of Income Tax v. Smt. G. Lakshmi Aruna
High Court · 2023 · Allowed
Revenue
Ita/704/2018 Of Pr. Commissioner Of Income Tax v. Shri. Gali Janardhana Reddy
High Court · 2023 · Allowed
Revenue
Ita/21/2019 Of The Pr Commissioner Of Income Tax v. M/S Plama Developers Ltd
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax,Asansol v. Sri Nandlal Agarwal
High Court · 2023 · Other
—
M/S.alliance Broadcasting Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
The Principal Commissioner Of Income Tax, Dhanbad v. M/S. Jai Maa Jagdamba Flour Private Limited
High Court · 2023 · Dismissed
Assessee
Prakash Lal Khandelwal v. The Commissioner Of Income Tax, Ranchi
High Court · 2023 · Dismissed
Revenue
By Shri v. Chandrashekar, Advocate
High Court · 2023 · Other
—
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Messrs. Elite Pharmaceuticals And Anr v. Income Tax Officer, Ward 22(2), Kolkata
High Court · 2023 · Other
—
Mr.shiva Prasad Singh v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shiva Prasad Singh v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Ptc India Ltd v. Assistant Commissioner Of Income
High Court · 2022 · Allowed
Assessee
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
The Principal Commissioner Of Income Tax, Dhanbad v. Maheshwari Devi …
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax-7 v. Surya Fresh Foods Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Amec Foster Wheeler Iberia Slu – India Project Office,[ v. Deputy Commissioner Of Income-Tax, International Taxation Circle-1(1), Bsnl Building, 4[Th] Floor
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Incometax-8 v. S.p. Singla Construction Pvt.ltd
High Court · 2022 · Dismissed
Assessee
Agricultural Cooperative Credit Society Rep v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
Chenna v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Erode District v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Central)-2 v. M/S Jay Ambey Aromatics
High Court · 2022 · Dismissed
—
Wp/17136/2022 Of S.n.299, Molasi Primary Agricultural v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Ita/7/2019 Of Mohammed Sherief v. The Commissioner Of Income Tax
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
Wa/844/2022 Of Sri Jitendra Virwani v. Joint Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mufg Bank Ltd v. Assistant Commissioner Of Income Tax Circle 2(2)(1), International Taxation And Ors
High Court · 2022 · Other
—
The Pr. Commissioner Of Income Tax -Central -1 v. Gautam Bhalla
High Court · 2022 · Dismissed
Assessee
Mufg Bank, Ltd v. Assistant Commissioner Of Income Tax, Circle2(2)(1), International Taxation, Delhi And Ors
High Court · 2022 · Allowed
Assessee
Sri Thomas Xavier v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Principal Commissioner Of Incometax Central 3 Delhi v. Alchemist Capital Ltd
High Court · 2022 · Dismissed
Assessee
Wp(C)/21979/2022 Of Olam Food Ingredients India Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Delhi-20 v. Ms. Kavita Agarwal
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi-20 v. Mr. Shiv Kumar Agarwal
High Court · 2022 · Dismissed
Assessee
Wp/13818/2022 Of Smt. Aswini Shankar Munavalli v. The Commissioner Of Income Tax
High Court · 2022 · Other
—
Ita/190/2022 Of Principal Commissioner Of Income Tax-20 v. Kavita Agarwal
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax-20… v. Suman Agarwal…
High Court · 2022 · Dismissed
Assessee
Ita/191/2022 Of Principal Commissioner Of Income Tax-20 v. Mamta Agarwal
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-3 v. Ms. Minu Bakshi
High Court · 2022 · Dismissed
Assessee
Charu K. Bagadiawife Of Ketan C. Bagadiano v. Assistant Commissioner Of Income Tax-23(2), Mumbai
High Court · 2022 · Allowed
Assessee
S.j.surya v. The Deputy Commissioner Of Income Tax, Central Circle Ii (4), Chennai – 34
High Court · 2022 · Dismissed
Revenue
Lashika Motors v. The Income Tax Officer, Ward-3 Yawatmal
High Court · 2022 · Allowed
Assessee
Andheri(E), Mumbai-400 099 v. Dy. Commissioner Of Income Tax
High Court · 2022 · Other
—
Wp/451/2022 Of Exxonmobil Company Pvt Ltd v. The Deputy Commissioner Of Income - Tax, 6(1)(1), Mumbai And Anr
High Court · 2022 · Other
—
Wtax/564/2022 Of Pushpa Yadav v. Income Tax Officer And 2 Others
High Court · 2022 · Dismissed
Revenue
Wa/1939/2018 Of M/S.state Bank Of India v. Chief Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
The Assistant Commissioner Of Income Tax, Corporate Circle – 4(1), Room v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Dismissed
Assessee
Rp/323/2022 Of The Income Tax Officer v. Police Co-Operative Society Ltd.no.t696
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1, Jodhpur, Jodhpur v. Virendra Choudhary
High Court · 2022 · Dismissed
Assessee
Shri Durai Murugan Kathir Anand v. Additional Commissioner Of Income Tax, Central Range – 1, Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
Rameshkumar Shankarlal And Co v. Deputy Commissioner Of Income Tax
High Court · 2022 · Other
—
Ita/26/2012 Of Comnr.of Income Tax v. Orissa Stevedors Ltd
High Court · 2022 · Dismissed
Assessee
Wp/602/2014 Of Pavan Morarka v. The Assistant Commissioner Of Income-Tax 2(3) And Anr
High Court · 2022 · Allowed
Assessee
Shell India Markets Private Limited) v. Union Of India
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax – 9, Kolkata v. Manju Osatwal
High Court · 2022 · Dismissed
Assessee
O Be Set Aside v. Directorate Of
High Court · 2022 · Other
—
Aryan Goyal v. Assistant Commissioner Of Income Tax, Central Circle 1, Chandigarhand Others
High Court · 2022 · Dismissed
Revenue
Pr Commissioner Of Income Tax Central Ii v. M/S Sharp Mint Limited Through
High Court · 2022 · Dismissed
Assessee
Wp/13646/2021 Of Te Connectivity India Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2022 · Remanded
—
Pr. Commissioner Of Income Tax v. M/S Shri Rathi Steel (Dakshin) Ltd
High Court · 2022 · Dismissed
Assessee
New Delhi v. M/S Agson Global Pvt. Ltd
High Court · 2022 · Dismissed
—
Mamta Bhavesh Dave v. Income Tax Officer, Ward
High Court · 2022 · Allowed
Assessee
Upendra Reddy Tanguturu v. Income Tax Officer, National Faceless Assessment Centre, Room
High Court · 2021 · Allowed
Assessee
M/S Magnolia Infra v. Assistant Commissioner Of Income Tax, Central Circle 2(3), Ahmedabad
High Court · 2021 · Other
—
Signature Not Verified v. Assistant Commissioner Of Income Tax, Circle 16(1
High Court · 2021 · Allowed
Assessee
Mon Mohan Kohli v. Assistant Commissioner Of Income Tax & Anr
High Court · 2021 · Allowed
Assessee
Wp/2931/2021 Of Amit Kantilal Sheth v. The Principal Commissioner Of Income Tax - 17, Mumbai And 4 Ors
High Court · 2021 · Other
—
Wp/1656/2021 Of Venkatesh Srinivasan v. Commissioner Of Income Tax (It)-4 Mumbai And 3 Ors
High Court · 2021 · Other
—
Wp/13481/2021 Of Abs India Pvt Ltd v. The Deputy Commisssioner Of Income Tax
High Court · 2021 · Other
—
Deohooti Janmejay Vyas v. The Assistant Commissioner Of Income Tax, Central Circle 2(2
High Court · 2021 · Dismissed
Revenue
Janmejay Rajnikant Vyas v. The Assistant Commissioner Of Income Tax, Central Circle 2(2
High Court · 2021 · Dismissed
Revenue
M.kiran Kumar v. The Assistant Commissioner Of Income Tax, Central Circle-1(4) Room
High Court · 2021 · Allowed
Assessee
Mr. Raju Sugumaran v. The Deputy Commissioner Of Income Tax Central Circle -1 (2
High Court · 2021 · Other
—
Mr.raju Sugumaran v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Mr. Raju Sugumaran v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Srs Mining v. The Deputy Commissioner Of Income Tax (Dcit-2(4)),(Assessing Officer),Chennai Circle 2(4)
High Court · 2021 · Dismissed
Revenue
Ita/248/2019 Of The Principal Commisstioner Of Income Tax v. Appollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
S.a.subbaiya v. The Deputy Commissioner Of Income Taxcentral Cir 2(1) Chennai, Investigation Wingroom
High Court · 2021 · Dismissed
Revenue
Kalindi Infrastructure Private Limited, Office v. Principal Commissioner Of Income Tax Raipur
High Court · 2021 · Dismissed
Revenue
Sanjay Agrawal v. Principal Commissioner Of Income Tax Raipur
High Court · 2021 · Dismissed
Revenue
Wtax/1555/2018 Of Indu Srivastava v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Ita/679/2016 Of Shri.h.c.byregowda v. Asst. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Pr. Commissioner Of Income Tax v. M/S Bhadani Financiers Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Wtax/1680/2018 Of Varun Gupta v. The Director General Of Income Tax (Investigation) And Another
High Court · 2021 · Dismissed
Revenue
Orchid Pharma Limited v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Chennai – 600 035
High Court · 2021 · Dismissed
Revenue
Wa/1912/2021 Of M/S.madras Race Club v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Wp/20040/2019 Of Wipro Limited v. The Joint Commissioner Of Income Tax
High Court · 2021 · Partly Allowed
Partly
Sri Sai Cashews v. The Chief Commissioner Of Income Tax, Bhubaneswar And Others
High Court · 2021 · Allowed
Assessee
Palak Khatuja v. Union Of India
High Court · 2021 · Dismissed
Revenue
Hitachi Hi Rel Power Electronics Pvt. Ltd v. The Deputy Commissioner Of Income Tax Circle 2(1)(1),Ahmedabad
High Court · 2021 · Other
—
M/S.s.r.trust v. The Principal Commissioner Of Income Tax Central-2
High Court · 2021 · Other
—
Jayaraman Madhan Mohan v. Assistant Commissioner Of Income Tax,Central Circle
High Court · 2021 · Other
—
M/S.vijay Cements,Rep. By Its v. The Assistant Commissioner Of Income Tax,Central Circle
High Court · 2021 · Allowed
Assessee
Wp/28176/2018 Of M/S.kone Elevator India Pvt Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Dr.sajan Hegde v. The Assistant Commissioner Of Income Tax,Non-Corporate Circle-3(1),Chennai 600 034
High Court · 2021 · Other
—
Wp/481/2020 Of Navkar Electronics v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Central Ii v. M/S.susee Cars And Trucks Private Limited
High Court · 2021 · Dismissed
Assessee
Wp/24147/2013 Of Commissioner Of Income Tax v. Income Tax Settlement
High Court · 2021 · Allowed
—
Wp/35319/2019 Of 6Th Sense Infrastructure Pvt. Ltd v. The Principal Director Of Income Tax (Circle 2)
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai-Iii v. The Income Tax Settlement Commission, Additional Bench, 488-489 Anna Salai, Chennai – 35
High Court · 2021 · Allowed
—
Shri A.r.viswanathan v. The Assistant Commissioner Of Income Tax, Circle-Iii, Coimbatore
High Court · 2021 · Dismissed
Revenue
Shri A. N. Dyaneswaran v. The Commissioner Of Income Tax, Central Circle, Ii(4), Ayyakar Bhavan
High Court · 2021 · Allowed
Assessee
Chennai-600 034 v. Income Tax Settlement Commission Additional Bench 640, Anna Salai, Nandanam Chennai-600 035
High Court · 2021 · Allowed
Assessee
Synfonia Tradelinks Pvt Ltd v. Income Tax Officer, Ward-22(4
High Court · 2021 · Other
—
Rambhai Mafatlal Patel v. Income Tax Officer Ward 3, Patan
High Court · 2021 · Allowed
Assessee
R.n.jayaprakash v. Deputy Commissioner Of Income Tax Central Circle 2(1) New Income Tax Building
High Court · 2021 · Dismissed
Revenue
Dr.s. Gurushankar v. The Assistant Commissioner Of Income Tax, Central Circle-1, Central Circle-1
High Court · 2021 · Dismissed
Revenue
Housing Society Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2021 · Allowed
Assessee
Chennai – 600 001 v. The Assistant Commissioner Of Income Tax,Company Circle – Iii(2),Chennai - 600 034
High Court · 2021 · Dismissed
Revenue
R.swarna v. The Assistant Commissioner Of Income Tax,Central Circle I(3)
High Court · 2021 · Other
—
Sca/18372/2018 Of Navin R Patel v. The Income Tax Officer Ward 3(2)(3)
High Court · 2021 · Other
—
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
—
Tax Case Appeal v. The Assistant Commissioner Of Income Tax,Central Circle I (2),Chennai - 600 034
High Court · 2021 · Allowed
Assessee
Bharatbhai Kanjibhai Kakadiya v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Bharatbhai Kanjibhai Kakadiya v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Bharatbhai Kanjibhai Kakadiya v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Bharatbhai Kanjibhai Kakadiya v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Bharatbhai Kanjibhai Kakadiya v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
The Pr. Commissioner Of Income Tax -4 v. Headstrong Services India Pvt. Ltd
High Court · 2020 · Other
—
S.manoharan v. The Assistant Commissioner Of Income Tax, Central Circle – Ii, Madurai
High Court · 2020 · Other
—
The Pr. Commissioner Of Income Tax-Central-3 v. Allied Perfumers Pvt. Ltd. …
High Court · 2020 · Allowed
Revenue
Chokkalingam Sudhakar v. The Deputy Commissioner Of Income Tax, Non-Corporate Ward 18(1) Chennai - 34
High Court · 2020 · Other
—
M/S. Hariom Smelters Private Limited, Jamshedpur… v. Union Of India
High Court · 2020 · Allowed
Assessee
Gigabyte Technology (India) Private Ltd,B v. Commissioner Of Income Taxplot
High Court · 2020 · Other
—
The Commissioner Of Income Taxkarnataka (Central), Bangalore v. Sadiq Sheikh,Fr5, 4[Th] Floor, Souza Towers,Opp. Municipal Garden,Panaji-Goa
High Court · 2020 · Other
—
Wp(C)/29322/2019 Of M/S.moidus Medicare Private Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
Ita/307/2015 Of The Commissioner Of Income-Tax v. M/S. Mandavi Builders
High Court · 2020 · Dismissed
Assessee
Ita/281/2015 Of M/S. Mandavi Builders v. Dy. Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax Media Circle, Chennai v. M/S.emgeeyar Pictures P.ltd., Flat
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax v. Rameshbhai Jivraj Desai
High Court · 2020 · Dismissed
Assessee
Ita/415/2011 Of The Director Of Income Tax Exemptions v. Iskcon Charities
High Court · 2020 · Dismissed
Assessee
S & P Foundation Pvt. Ltd.,Old v. Assistant Commissioner Of Income Tax,Central Circle-Iv(2)
High Court · 2020 · Other
—
M.j.shankar v. The Director Of Income Tax (Investigation)
High Court · 2020 · Allowed
Assessee
Principal Commissioner Of Income Taxcentral 2 v. M/S.snj Distillers Private Ltd
High Court · 2020 · Dismissed
Assessee
I.t.a v. Nhk Japanbroadcasting Corporation, (2008) 3Qo5 Itr 137?
High Court · 2020 · Other
—
Nokia Corporation v. Deputy Commissioner Of
High Court · 2020 · Other
—
J. Subburajan ( v. Subramanian (Anvps2304R
High Court · 2020 · Dismissed
—
Ita/370/2011 Of The Commissioner Of Income Tax v. M/S. Astra Zeneca Pharma
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Taxchennai v. M/S.kochar Realtors Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Wp(C)/10100/2020 Of Ashick Abraham v. Principal Chief Commissioner Of Income Tax
High Court · 2020 · Other
—
Karti P.chidambaram v. The Deputy Director Of Income Tax (Investigation), Unit-3(2), Room
High Court · 2020 · Dismissed
Revenue
Principal Commissioner Of Income Tax-6 v. M/S.ski Retail Capital Ltdno
High Court · 2020 · Dismissed
Assessee
Polaris Financial Technology Limited v. The Assistant Commissioner Of Income Tax, Corporate Circle 5
High Court · 2020 · Other
—
Wp(Md)/5225/2020 Of S.gurushankar v. The Commissioner Of Income Tax (Appeals-19, Chennai)
High Court · 2020 · Dismissed
Revenue
S.suresh v. The Assistant Commissioner Of Income Tax,Central Circle,Salem 636 308
High Court · 2020 · Allowed
Assessee
Wp(C)/3438/2020 Of Valsala Raj v. The Assistant Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax I v. The Income Tax Settlement Commission Additional Bench
High Court · 2020 · Other
—
Itxa/1934/2017 Of Pr. Commissioner Of Income Tax, Central-2 v. Jsw Steel Ltd
High Court · 2020 · Dismissed
Assessee
Apellant v. M/S Vision Promoters Builders Pvt. Ltd.(Through Itsmanaging Director
High Court · 2020 · Allowed
—
Travel Designer India Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee

Key issues litigated under Section 153

Section 153 case law — FAQs

What does Section 153 of the Income-tax Act deal with?
Section 153 relates to Assessment Time Limits. This page collects 599 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 153.
How many case laws are available on Section 153?
EaseValue has indexed 599 income-tax judgments citing Section 153 — each with parties, citation, court, year, outcome and the full order text.
How can Section 153 judgments help my case?
They show how courts have decided Section 153 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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