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Income-tax Act · Case Law

Section 153A Income Tax Case Law — Search Assessment

Browse 782 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 153A (Search Assessment) 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 153A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 153A (showing 300 of 782)

Commissioner Of Income Tax, Chennai v. S. Ajit Kumar
Supreme Court · 2018 · [2018] 5 S.C.R. 710 · Allowed
Revenue
Dr.kamala Selvaraj v. The Income Tax Settlement Commission
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Charvak Trading Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
The Pr. Commissioner Of Incometax -Central -1 v. Lata Goel
High Court · 2025 · Dismissed
Assessee
Suman Lata Gupta v. Commissioner Of Income Tax
High Court · 2025 · Other
—
Ramadoss Srikanthi v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Crl.p/201213/2023 Of Rajkumar Agarwal v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
Bhupinder v. Income Ta
High Court · 2024 · Allowed
—
No.c v. Central Circle 1 (4), Chennai-600 034
High Court · 2024 · Dismissed
—
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Income Tax-1, Delhi v. M/S C.p. And Associates Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Tax-1, Delhi v. M/S C.p. And Associates Pvt. Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax 1 v. Pawan Kumar Dua
High Court · 2024 · Dismissed
Assessee
Blb Limited v. Deputy Commissioner
High Court · 2024 · Other
—
Pratishtha Garg v. Income Tax Officer Ward 34(1
High Court · 2024 · Other
—
Sana Baqai v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -Central v. Metro Tyres Ltd
High Court · 2024 · Dismissed
Assessee
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
Pr. Commissioner Of Income Tax Central -1 v. Bhushan Steel Ltd
High Court · 2024 · Dismissed
Assessee
M.kiran Kumar v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
P.arulmudi v. The Assistant Commissioner Of Income Tax,New
High Court · 2023 · Dismissed
Revenue
Principal Commissioner Of Income Tax-4 v. Klaxon Trading Pvt Ltd
High Court · 2023 · Dismissed
Assessee
v. The Director General Of Income Tax (Investigations
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. Anuj Bansal
High Court · 2023 · Allowed
Revenue
Bishan Das Goyal Huf v. The Pr. Commissioner Of Income Tax-14
High Court · 2023 · Dismissed
Revenue
Jay Prakash Singhania v. The Union Of India
High Court · 2023 · Other
—
Deepak Talwar v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Subodh Agarwal v. State Of U.p. And Others
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax-7 v. Surya Fresh Foods Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Central)-2 v. M/S Jay Ambey Aromatics
High Court · 2022 · Dismissed
—
Pr. Commissioner Of Income Tax -7 v. Pilot Industries Limited
High Court · 2022 · Dismissed
Assessee
Moolchand Kiran Kumar Jain v. Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax -Central -1 v. Gautam Bhalla
High Court · 2022 · Dismissed
Assessee
Wp v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2022 · Other
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Principal Commissioner Of Income Tax-20… v. Suman Agarwal…
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-3 v. Ms. Minu Bakshi
High Court · 2022 · Dismissed
Assessee
Ita v. M/S. E-City Projects Lucknow (P) Ltd., Cuttack
High Court · 2022 · Allowed
Revenue
Lashika Motors v. The Income Tax Officer, Ward-3 Yawatmal
High Court · 2022 · Allowed
Assessee
Ashish Jayantilal Sanghavi ( v. Income Tax Officer
High Court · 2022 · Allowed
Assessee

Key issues litigated under Section 153A

Section 153A case law — FAQs

What does Section 153A of the Income-tax Act deal with?
Section 153A relates to Search Assessment. This page collects 782 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 153A.
How many case laws are available on Section 153A?
EaseValue has indexed 782 income-tax judgments citing Section 153A — each with parties, citation, court, year, outcome and the full order text.
How can Section 153A judgments help my case?
They show how courts have decided Section 153A 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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