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Income-tax Act · Case Law

Section 153C Income Tax Case Law — Search Assessment (other person)

Browse 509 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 153C (Search Assessment (other person)) 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 153C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 153C (showing 300 of 509)

Commissioner Of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
Supreme Court · 2017 · [2017] 8 S.C.R. 463 · Dismissed
Assessee
Dinesh Kumar Khatoria v. The Assistant Commisioner Of Income Tax, Central Circle 4Jaipur. Address Room
High Court · 2025 · Other
—
The Commissioner Of Income Taxchennai v. M/S.india Cements Ltd.,827, Anna Salai, Chennai-02
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Delhi -15 v. Gaurav Aggarwal
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -7, Delhi v. Pragun Finance Pvt. Ltd. Through: None
High Court · 2025 · Dismissed
Assessee
M/S.arul Industries v. The Asst. Commissioner Of Income Tax,Central Circle Iimadurai
High Court · 2025 · Allowed
Assessee
v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Shashank Gupta v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Aryan Residency Limited v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Mirza Qamarul Hasan Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Mirza Ahmar Beg v. Assistant Commissioner Of Income Tax Central Circle 16, Delhi
High Court · 2025 · Allowed
Assessee
Neeraj Bharadwaj v. Assistant Commissioner Of Income Tax, Circle Int Tax 1(1)(2) & Anr
High Court · 2025 · Allowed
Assessee
Gala International Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wpa/3723/2025 Of Manoj Kumar Bagree v. Income Tax Officer Ward-30(1) And Ors
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax,International Taxation,Chennai v. M/S.laserwords Us Inc
High Court · 2025 · Dismissed
—
Sunil Kumar Dhaiya v. Assistant Commissioner Ofincome Tax Central Circle 29, Delhi Circle 29, Delhi
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. Third Generation Traders Pvt. Ltd. Through: None. Through: None
High Court · 2025 · Dismissed
Assessee
Panch Tatva Promotors Privatelimited v. Assistant Commissioner Of Incometax Circle 25 Delhi And Ors
High Court · 2025 · Allowed
Assessee
Panch Tatva Promotors Privatelimited v. Assistant Commissioner Of Incometax Circle 25 Delhi And Ors
High Court · 2025 · Other
—
Panch Tatva Promotors Private Limited v. Assistant Commissioner Of Income Tax Circle 25 Delhi And Ors
High Court · 2025 · Other
—
Panch Tatva Promotors Private Limited v. Assistant Commissioner Of Income Tax Circle 25 Delhi And Ors
High Court · 2025 · Allowed
Assessee
Ie Venture Fund I v. Principal Commissioner Of Incometax Delhi 4 & Anr
High Court · 2025 · Allowed
Assessee
Landcraft Developers Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 27 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Landcraft Developers Private Limited v. Assistant Commissioner Of Income Tax, Centralcircle 27, Delhi & Anr
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
Smart Chip Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25
High Court · 2025 · Allowed
Assessee
Dr. Rajeev Dhavan v. Assistant Commissioner Of Income-Taxcentral Circle 2, Delhi & Ors
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
Sunil Khetpaliaflat v. Assistant Commissioner Of Income Taxcentral Circle 3(1) Chennai, 3Rd Floor, Investigation Building
High Court · 2025 · Dismissed
Revenue
Aditi Infrabuild And Services Limited v. Assistant Commissioner Of Income Tax, Central Circle 30, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Aditi Infrabuild And Services Limited v. Assistant Commissioner Of Income Tax Central Circle 30 Delhi And Anr
High Court · 2025 · Allowed
Assessee
Aditi Infrabuild And Services Limited v. Assistant Commissioner Of Income Tax, Central Circle 30, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Aditi Infrabuild And Services Limited v. Assistant Commissioner Of Income Tax, Central Circle 30, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Aditi Infrabuild And Services Limited v. Assistant Commissioner Of Income Tax, Central Circle 30, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Vijay Kumar Bansal v. The Deputy Commissioner Of Income Tax Central Circel 14, New Delhi
High Court · 2025 · Other
—
Alok And Co Llp v. Dy. Commissioner Of Income Tax Central Circle 28, Delhi
High Court · 2025 · Other
—
Harish Chandra Agrawal v. Dy. Commissioner Of Income Tax, Central Circle 28, Delhi
High Court · 2025 · Other
—
Alok And Co Llp v. Dy. Commissioner Of Income Tax Central Circle 28, Delhi
High Court · 2025 · Other
—
Va Properties Private Limited v. Income Tax Officer Ward 26 1 New Delhi & Anr
High Court · 2025 · Other
—
Meenu Goyal v. Income Tax Officer Ward 58(3
High Court · 2025 · Other
—
Gauri Aggarwal v. Income Tax Officer Ward 49(1), Delhi
High Court · 2025 · Other
—
Landcraft Developers Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Landcraft Developers Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
A R Infrastructures And Projects Private Limited v. Income Tax Officer & Anr
High Court · 2025 · Other
—
Janus Infrastructure Projects Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
J Kishore Exports v. Assistant Commissioner Of Income Tax Circle 46 (1) Delhi
High Court · 2025 · Other
—
J Kishore Exports v. Assistant Commissioner Of Income Tax Circle 46 (1) Delhi
High Court · 2025 · Other
—
Sandeep Kohli v. Income Tax Officer Ward 30 1 & Anr
High Court · 2025 · Allowed
Assessee
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
—
Prabhjot Singh Likhari v. Deputy Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Ibibo Group Private Limited v. Deputy Commissioner Of Income Tax Circle 10(1), Delhi & Anr
High Court · 2025 · Other
—
R.l.allied Industries v. Income Tax Officer Ward 20(1) New Delhi
High Court · 2025 · Dismissed
Revenue
Limited v. Income Tax Officer Ward 12(1 ) & 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
—
Vrinda Farms Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Ram Balram Buildhome Pvt. Ltd v. Income Tax Officer And Anr
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Taxcentral-I v. M/S. Srm Systems And Software Pvt., Ltd
High Court · 2025 · Dismissed
Assessee
Ita/465/2022 Of The Pr. Commissioner Of Income-Tax v. M/S Chaitanya Properties Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Ita/462/2022 Of The Pr. Commissioner Of Income Tax v. M/S. Chaitanya Properties Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Sh. Puneet Dewan v. Deputy Commissioner Of Income Tax Central Circle -19 New Delhi
High Court · 2025 · Allowed
Assessee
Limited v. Assistant Commissioner Of Incometax Central Circle-27, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Rohit Bhargava (Ex v. The Assistant Commissioner Of Income Tax, Central Circle 31, Delhi & Anr
High Court · 2025 · Other
—
Aditi Infrabuild And Services Limited v. Assistant Commissioner Of Income Tax Central Circle 30 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Rohit Kumar v. Income Tax Officer Ward 54 (1), Delhi
High Court · 2025 · Other
—
Kamlesh Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Mahender Kumar Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Pankaj Jain v. Assistant Commissioner Of Income Tax, Central Circle 3, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Sajjan Singh Verma v. Deputy Commissioner Of Income Tax Central Circle-19, Delhi & Anr
High Court · 2025 · Allowed
Assessee
Acharaj Ram Shambhu Ram A Partnership Firm v. Income Tax Officer Ward 46-1 & Anr
High Court · 2025 · Other
—
Divine Infracon Pvt Ltd v. Pr Commissioner Of Income Tax 3
High Court · 2025 · Other
—
E-Homes Infrastructure Pvt. Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Ms. Vidhi Mangla, Advocates v. Assistant Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2025 · Allowed
Assessee
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
Thiru.ramanathan Murugappan v. The Deputy Commissioner Of Income Tax,Central Circle 3(4),Investigation Wing, Room
High Court · 2025 · Other
—
W.p.(C)/17933/2024 Of Nivedan Bharadwaj v. Assistant Commissioner Of Income Tax, Central Circle-19, Delhi & Ors
High Court · 2024 · Allowed
Assessee
W.p.(C)/17895/2024 Of Nivedan Bharadwaj v. Assistant Commissioner Of Income Tax Central Circle-19, & Ors
High Court · 2024 · Allowed
Assessee
Agarwal, Mr. Dushyant Agarwal v. Assistant Commissioner Of Income Tax Central Circle 25 And Ors
High Court · 2024 · Allowed
Assessee
Agarwal, Mr. Dushyant Agarwal v. Assistant Commissioner Of Income Tax Central Circle 25 And Ors
High Court · 2024 · Allowed
Assessee
End Of Picture Text -----<Br> v. Assistant Commissioner Of Income Tax Circle 25 Delhi
High Court · 2024 · Allowed
Assessee
Ats Township Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 1(1) Delhi & Ors
High Court · 2024 · Allowed
Assessee
Wp/11459/2021 Of M/S Davanam Constructions Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Maneesh Parmar v. Assistant Commissioner Of Income Taxcentral Circle 3(1)Investigation Building
High Court · 2024 · Dismissed
Revenue
Daisy Distributors Pvt. Ltd v. The Income Tax Officer Ward 7(1) New Delhi
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-1 v. M/S Agroha Fincap Ltd
High Court · 2024 · Allowed
Revenue
Bhupinder v. Income Ta
High Court · 2024 · Allowed
—
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
Kad Housing Private Limited v. Deputy Commissioner Of Income Tax Central Circle 6 Delhi
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -3 v. Dharam Raj Construction & Infrastructure Private Limited
High Court · 2024 · Other
—
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/201029/2024 Of Anand Kumar Somasheshekarayya Lonarmath v. The Income Tax Officer And Ors
High Court · 2024 · Other
—
Wp/146247/2020 Of Mrs.lalitha v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/146249/2020 Of Mrs.lalitha v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/146248/2020 Of Mrs.lalitha v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/146251/2020 Of Mrs.lalitha v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/146252/2020 Of Mrs.lalitha v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/146250/2020 Of Mrs.lalitha v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Ita/129/2024 Of The Pr. Commissioner Of Income Tax (2) v. M/S. Mfar Holdings Pvt. Ltd
High Court · 2024 · Other
—
Income Tax-1, Delhi v. M/S C.p. And Associates Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/32/2020 Of The Pr Commissioner Of Income Tax v. M/S Vsl Mining Company Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Income Tax-1, Delhi v. M/S C.p. And Associates Pvt. Ltd
High Court · 2024 · Other
—
Tax-1, Delhi v. M/S C.p. And Associates Pvt. Ltd
High Court · 2024 · Other
—
Advs v. Assistant Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Karina Airlines International Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -7 v. Wickwood Development Ltd
High Court · 2024 · Dismissed
Assessee
Misha Textiles Private Limited v. Income Tax Officer, Ward 17(1) Delhi & Ors
High Court · 2024 · Other
—
Sanjiwan Sahni v. Income Tax Officer & Anr
High Court · 2024 · Other
—
Tax -7 v. Venus Overseas Pvt. Ltd
High Court · 2024 · Other
—
Madhuri Sahai v. Deputy Commissioner Of Income Tax, Acit Central Circle-2,Jaipur
High Court · 2024 · Allowed
Assessee
Anshu Sahai (Huf), Through Karta Sh. Siddharath Sahai v. Assistant Commissioner Of Income Tax, Circle-4, Jaipur
High Court · 2024 · Allowed
Assessee
Vikram Garg v. Assistant Commissioner Of Income Tax Circle 19(1), Delhi & Anr
High Court · 2024 · Other
—
Sidharth Totuka v. Assistant Commissioner Of Income Tax, Circle
High Court · 2024 · Allowed
Assessee
Nand Kishore Garg v. Assisstant Commissioner Of Income Tax Cental Circle-32 Delhi & Anr
High Court · 2024 · Other
—
Subhash Infraengineers Private Limited v. Assistant Commissioner Of Income Tax, Circle 22-2, Delhi & Anr
High Court · 2024 · Other
—
Vikas Ecotech Limited v. Assisstant Commissioner Of Income Tax Cental Circle-28 Delhi & Anr
High Court · 2024 · Other
—
Vikas Associates Pvt. Ltd v. The Income Tax Officer, Ward-26(3), Delhi & Anr
High Court · 2024 · Other
—
Pr.commissioner Of Income Tax (Central-Ii)New Delhi v. Shri Jagjit Singh
High Court · 2024 · Other
—
Suman Technomech Private Limited v. Assisstant Commissioner Of Income Tax Cental Circle-28 Delhi & Anr
High Court · 2024 · Other
—
Saroj Gupta Legal Heir Of Late Pawan Kumar Gupta v. Assistant Commissioner Of Income Tax Central Circle 25 Delhi & Anr
High Court · 2024 · Other
—
Sandee Medicare Private Ltd v. Assisstant Commissioner Of Income Tax Cental Circle-28 Delhi & Anr
High Court · 2024 · Other
—
Ita/79/2022 Principal Commissioner Of Income Tax-1, Surat v. Divine Light Finance Ltd
High Court · 2024 · Allowed
Revenue
Blb Limited v. Deputy Commissioner
High Court · 2024 · Other
—
Wp/5527/2021 Of Ravipati Vijay Tata v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Vartex Image Creations Private Ltd v. Deputy Commissioner Of Income Tax Central Circle 26 & Anr
High Court · 2024 · Other
—
Abhinav Gupta v. Assistant Commissioner Of Income Tax Circle 25(1) Delhi & Ors
High Court · 2024 · Other
—
Abhinav Gupta v. Assistant Commissioner Of Income Tax, Circle 25(1) Delhi & Ors
High Court · 2024 · Other
—
Mr. Chinmaya Seth, Adv v. Pr. Director Of Income Tax (Inv.) I
High Court · 2024 · Other
—
Neha Jindal v. Income Tax Officer Ward 44(1), Delhi & Anr
High Court · 2024 · Other
—
Tarun Kumar Sahay Huf v. Income Tax Officer Ward 43(1), Delhi & Anr
High Court · 2024 · Other
—
Pratishtha Garg v. Income Tax Officer Ward 34(1
High Court · 2024 · Other
—
Vijay Kumar v. Assistant Commissioner Of Income Tax, Central Cirlce 28, Delhi & Anr
High Court · 2024 · Other
—
Landcraft Promoters Private Limited v. Income Tax Officer Ward 15(1), Delhi & Anr
High Court · 2024 · Other
—
Vijay Kumar v. Assistant Commissioner Of Income Tax, Central Circle 28, Delhi & Ors
High Court · 2024 · Other
—
Vijay Kumar v. Assistant Commissioner Of Income Tax, Central Circle 28, Delhi & Ors
High Court · 2024 · Other
—
Opv Packaging Pvt Ltd v. Income Tax Officer Ward 19(1) Delhi & Ors
High Court · 2024 · Other
—
Mohan Kumar Garg v. Dy. Commissioner Of Income Tax, Central Circle 28, Delhi
High Court · 2024 · Other
—
Shalimar Fincap Private Limited v. Income Tax Officer Ward 23 1 New Delhi & Anr
High Court · 2024 · Other
—
Saksham Commodities Limited v. Income Tax Officer Ward 22(1), Delhi & Anr
High Court · 2024 · Other
—
Anuj Sharma v. Assistant Commissioner Of Income Tax, Central Circle 28, Delhi & Ors
High Court · 2024 · Other
—
Ankit Agarwal -Legal Heir Of Late Shanti Kumar Aggarwal v. Assistant Commissioner Of Income Tax Central Circle 27, Delhi & Anr
High Court · 2024 · Other
—
Saksham Realty Private Limited v. Income Tax Officer Ward 22(1), Delhi & Anr
High Court · 2024 · Other
—
Shalimar Fincap Private Limited v. Income Tax Officer Ward 23 1 New Delhi & Anr
High Court · 2024 · Other
—
On Sons Decors Llp ( v. Income Tax Officer Ward 1(1) Delhi & Ors
High Court · 2024 · Other
—
M/S Balajee Wedding And Eventz Pvt. Ltd v. Assisstant Commissioner Of Income Tax Cental Circle-28 Delhi & Anr
High Court · 2024 · Other
—
Opv Packaging Pvt Ltd v. Income Tax Officer Ward 19(1) Delhi & Ors
High Court · 2024 · Other
—
Saksham Realty Private Limited v. Income Tax Officer Ward 22-1, Delhi & Anr
High Court · 2024 · Other
—
M/S Balajee Wedding And Eventz Pvt. Ltd v. Assisstant Commissioner Of Income Tax Cental Circle-28 Delhi & Anr
High Court · 2024 · Other
—
Misha Textiles Private Limited (Through Director v. Income Tax Officer, Ward 17(1) Delhi & Ors
High Court · 2024 · Other
—
Lord Krishna Tradexim Llp ( v. Deputy Commissioner Of Income Tax Circle 13(1) Delhi & Ors
High Court · 2024 · Other
—
Powertech Electroinfra Private Limited v. Assisstant Commissioner Of Income Tax Cental Circle-25 Delhi & Anr
High Court · 2024 · Other
—
Raash Mechanicals Private Limited v. Assisstant Commissioner Of Income Tax Cental Circle-25 Delhi & Anr
High Court · 2024 · Other
—
Chuknoo Securities Limited v. Dy Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2024 · Other
—
Sanjeev Agarwal v. Dy Commissioner Of Income Tax Central Circle 28, Delhi And Ors
High Court · 2024 · Other
—
Chuknoo Securities Limited v. Dy Commissioner Of Income Tax Central Circle 28 & Ors
High Court · 2024 · Allowed
Assessee
Chuknoo Securities Limited v. Dy Commissioner Of Income Tax Central Circle 28 Delhi & Ors
High Court · 2024 · Other
—
Chuknoo Securities Limited v. Dy Commissioner Of Income Tax Central Circle 28 & Ors
High Court · 2024 · Other
—
Sana Baqai v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Pooja Gupta v. Assistant Commissioner Of Income Tax Central Circle 25 Delhi & Ors
High Court · 2024 · Other
—
Modicare Limited v. Deputy Commissioner Of Income Tax Central Circle 14 New Delhi
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. Lizer Cylinders Ltd
High Court · 2024 · Dismissed
Assessee
Vinod Gupta v. Assistant Commissioner Of Income Tax Circle 61-1, Delhi & Anr
High Court · 2024 · Other
—
Rajbir Singh Makhni v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Ms. Ananya Kapoor And Mr. Shivam Yadav, Advs v. Income Tax Officer, Ward 34-1, Delhi & Anr
High Court · 2024 · Other
—
Lord Krishna Tradexim Llp ( v. Deputy Commissioner Of Income Tax Circle 13(1) Delhi & Ors
High Court · 2024 · Other
—
Genins India Insurance Tpa Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2024 · Other
—
Ashwani Kumar Gupta v. Assistant Commissioner Of Income Tax Central Circle 17, & Anr
High Court · 2024 · Other
—
Satinder Pal Singh v. Assistant Commissioner Of Income Tax Central Circle - 27, Delhi & Anr
High Court · 2024 · Other
—
Rishi Kesh Chopra v. Income Tax Officer Ward 70(1), Delhi & Anr
High Court · 2024 · Other
—
Satinder Pal Singh v. Assistant Commissioner Of Income Tax Central Circle - 27, Delhi & Anr
High Court · 2024 · Other
—
Deepali Designs And Exhibits Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -3 v. Divine Developwell Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Mr Tarun Chanana, Advocates v. Deputy Commissioner Of Income Tax, Central Circle 32, Delhi Central Circle 32, Delhi
High Court · 2024 · Allowed
Assessee
Alankit Technologies Ltd v. Assistant Commissioner Of Income Tax Circle 1-1, Delhi & Anr
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -3 v. Dalmia Consolidated Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Powsol Advisoors Limited v. Assistant Commissioner Of Central Circle 20 Delhi & Anr
High Court · 2024 · Other
—
Maharaja Agarsain Builders Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 26 & Anr
High Court · 2024 · Other
—
Vinod Kumar Garg And Sons Huf v. Deputy Commissioner Of Income Tax, Central Circle-26 & Anr
High Court · 2024 · Other
—
Alok Agarwal And Sons –Huf v. Income Tax Officer Ward 34-1 & Anr
High Court · 2024 · Other
—
Om Trans Logistics Ltd v. The Assistant Commissioner Of Income Tax, Circle 19(1) Delhi & Anr
High Court · 2024 · Other
—
Ita/47/2020 Of The Principal Commissioner Of Income Tax v. Reena Jose
High Court · 2024 · Allowed
Revenue
Wp/5862/2021 Of Sar Senapati Santaji Ghorpade Sugar Factory Ltd v. Assistant Commissioner Of Income Tax And Ors
High Court · 2024 · Dismissed
Revenue
Chennai-600 044 v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)- 3 v. M/S. Gracious Projects Pvt. Ltd
High Court · 2024 · Other
—
M/S Mongia Steel Limited v. Assistant Commissioner Of Income Tax, Dhanbad
High Court · 2024 · Dismissed
Revenue
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
Wp/1793/2022 Of Raksha Bullion v. Pr Commissioner Of Income Tax (Central) Mumbai-1
High Court · 2024 · Other
—
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
v. The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Income Tax Department
High Court · 2024 · Dismissed
Revenue
Wp/26574/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/25980/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/26161/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Partly Allowed
Partly
Devika Construction And Developers Private Limited v. Assistant Commissioner Of Income Tax, Central Circle-2, Ranchi
High Court · 2023 · Dismissed
Revenue
R.revathy v. The Assistant Commissioner Of
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax -Central -1 v. Grand Express Developers Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income –Tax (Central) 2 v. M/S Victory Dwellings Pvt. Ltd
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax - Central -3 v. Sidhi Vinayak Aromatics Pvt. Ltd
High Court · 2023 · Other
—
Delta Electronics India Pvt. Ltd v. Hon’ble Ravindra Maithani, J. (Oral
High Court · 2023 · Allowed
—
Ahmed Buhari v. Deputy Commissioner Of Income Tax,Central Circle 1(1), Chennainew
High Court · 2023 · Other
—
Pr. Commissioner Income Tax Centre-2 v. M/S S.g. Portfolio Pvt. Ltd
High Court · 2023 · Other
—
Thiruchendhoorar Enterprise v. The Director General Of Income Tax (Investigations), Room
High Court · 2023 · Other
—
Apot/220/2023 Of Suresh Kumar Gupta v. The Income Tax Officer Ward 40/1 And Ors
High Court · 2023 · Dismissed
Revenue
Apo/97/2023 Ia No: Ga/1/2023 Surendra Kumar Shah v. Income Tax Officer, Ward-22(2), Kolkata
High Court · 2023 · Allowed
Assessee
Sh.manujendra Shah v. Commissioner Of Income Tax-8 & Anr
High Court · 2023 · Allowed
Assessee
Nc: 2023:Khc:24398Wp v. Abhisarbuildwell Private Limited - 2023 Scc Online Sc 481
High Court · 2023 · Other
—
Nc: 2023:Khc:24103Wp v. Abhisar.buildwel/] Private Limited - 202.3 Scc Online Sc 4
High Court · 2023 · Allowed
—
Agni Vishnu Ventures Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
The Principal Chief Commissioner Ofincome Tax-1, Nashik v. Ghuge &Y.g. Khobragade, Jj.date :14[Th] June, 2023
High Court · 2023 · Other
—
By Sri. M.v.sheshachala, Senior Advocate Forsri Aravind v. Chavan, Advocate
High Court · 2023 · Other
—
Sushil Kumar Goyal & Ors v. Principal Commissioner Of Income Tax-1 & Ors
High Court · 2023 · Dismissed
Revenue
Bishan Das Goyal Huf v. The Pr. Commissioner Of Income Tax-14
High Court · 2023 · Dismissed
Revenue
Ita/455/2018 Of M/S. Cornerstone Property Investments Pvt Ltd v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Ita/704/2018 Of Pr. Commissioner Of Income Tax v. Shri. Gali Janardhana Reddy
High Court · 2023 · Allowed
Revenue
Ita/705/2018 Of Pr. Commissioner Of Income Tax v. Smt. G. Lakshmi Aruna
High Court · 2023 · Allowed
Revenue
Capital Impex Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 4(2
High Court · 2023 · Allowed
Assessee
Haier Smart Home Co. Ltd v. The Assistant Commissioner Ofincome Tax & Anr.income Tax & Anr
High Court · 2023 · Allowed
Assessee
Dr Kapil Goel And Mr Sandeep Goel v. Assistant Commissioner Of Income Tax Central Circle 15 Delhi
High Court · 2023 · Allowed
Assessee
By Sri. Aravind v. Chavan, Advocate
High Court · 2023 · Other
—
Kamal Nath v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp/4943/2023 Of Sri Basavaraju Muninarayana v. Income Tax Officer Ward
High Court · 2023 · Allowed
Assessee
Wp/4832/2023 Of M/S Welcome Foods Limited v. The Principal Commissioner Of Income Tax (Central), Bengaluru
High Court · 2023 · Allowed
Assessee
Wp v. The Principal Commissionre Of Income Tax (Central)
High Court · 2023 · Other
—
M/S.alliance Broadcasting Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Central)-2 v. M/S S.g. Portfolio Pvt. Ltd
High Court · 2023 · Dismissed
—
Wp/25867/2022 Of Sunil Kumar Sharma v. Deputy Commissioner Of Income Tax Circle
High Court · 2023 · Other
—
Ita/77/2022 Of Principal Commissioner Of Income Tax (Central) v. Narayan Kumar Khaitan
High Court · 2023 · Dismissed
Assessee
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
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
—
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
—
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.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
—
Wp/22249/2022 Of Guthu Rithesh Rai v. Dy. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Ofincome Tax (Central)-2 v. Vinita Chaurasia
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
Ita/336/2018 Of Pr Commissioner Of Income Tax v. Smt Bhagya Nagaraj
High Court · 2022 · Other
—
Chenna v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/7/2019 Of Mohammed Sherief v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/2/2018 Of Lekshmi Traders v. The Commissioner Of Income Tax
High Court · 2022 · Other
—
Ita/427/2018 Of Flextronics Technologies (India) Private Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Ita/156/2022 Of M/S Ickon Projects v. The Income Tax Officer
High Court · 2022 · Other
—
The Pr. Commissionerof Income Tax, Central -3 v. Sh. Trilok Chand Choudhary
High Court · 2022 · Dismissed
Assessee
Wp/22111/2022 Of Vijay Nathulal Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Sri Thomas Xavier v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Pr. Commissioner Of Incometax (Central)-2 v. Panchmukhi Managementservices Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Incometax (Central)-2 v. Panchmukhi Managementservices Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wp/23970/2022 Of Pratima Infrastructure Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Other
—
Wp/23969/2022 Of Expressway Services Private Limited v. Deputy Commissioner Of Income-Tax
High Court · 2022 · Other
—
Tcas v. M/S. Srm Systems And Software Pvt.ltd
High Court · 2022 · Other
—
Ita/647/2016 Of M/S. Kbl Layout v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/9937/2022 Of Sunil Kumar Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Hipulbhai Jayantibhai Gajjar v. Income Tax Officer
High Court · 2022 · Other
—
Amritsaria Mal Jain And Sons v. Principal Commissioner Of Income Tax, Patiala
High Court · 2022 · Allowed
Assessee
By Shri v. Chandrasekhar For Shri. M. Lava, Advocates
High Court · 2022 · Allowed
—
V.s.j.dinakaran v. The Deputy Commissioner Of Income Tax (Benami Prohibition)Room
High Court · 2022 · Dismissed
Revenue
Https://Www.mhc.tn.gov.in/Judis v. The Deputy Commissioner Of Income Tax (Benami Prohibition
High Court · 2022 · Dismissed
Revenue
Abdul Majeed Son Of Shri Ali Mohammed v. Income Tax Officer, Ward 1, Jhunjhunu
High Court · 2022 · Allowed
Assessee
Ita/603/2016 Of M/S. Olivia Apparels Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Crl Op/12095/2019 Of A.latha v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Savithri Naidu v. The Asst. Commissioner Of Income Tax
High Court · 2022 · Other
—
Wp(C)/12893/2022 Of Maa Girija Ispat Pvt.ltd v. Principal Commissioner Of Income Tax (Central), Visakhapatnam
High Court · 2022 · Other
—
Wp(C)/12892/2022 Of Maa Girija Ispat Pvt.ltd v. Principal Commissioner Of Income Tax(Central), Visakhapatnam
High Court · 2022 · Other
—
Wp(C)/12889/2022 Of Refulgent Ispat Pvt.ltd v. Principal Commissioner Of Income Tax(Central), Visakhapatnam
High Court · 2022 · Other
—
Pradeep Kumar Varshney v. Income Tax Officer Ward 71(3), Delhi
High Court · 2022 · Other
—
Satish Kumar Jindal v. Income Tax Officer Ward 6(1) Ludhiana
High Court · 2022 · Dismissed
Revenue
Wtax/564/2022 Of Pushpa Yadav v. Income Tax Officer And 2 Others
High Court · 2022 · Dismissed
Revenue
Riddhi Siddhi Infraspace Llp v. Assistant Commissioner Of Income Tax Cent Cir 1(4), Ahmedabad
High Court · 2022 · Allowed
Assessee
Wpt v. For
High Court · 2022 · Dismissed
—
Wpt v. Is Dismissed As Not Pressed
High Court · 2022 · Dismissed
—
Nitinkumar v. Joint Commissioner Of Income Tax,Range – 1, Aurangabad.range – 1, Aurangabad
High Court · 2022 · Allowed
Assessee
By Advs. Harisankar v. Menon Meera V.menon
High Court · 2022 · Allowed
—
By Advs. Harisankar v. Menon Meera V.menon Sreejith R.nair K.krishna
High Court · 2022 · Dismissed
—
By Advs. Harisankar v. Menon Meera V.menon
High Court · 2022 · Other
—
By Advs. Harisankar v. Menon; Meera V.menon
High Court · 2022 · Dismissed
—
Tca/1416/2010 Of Commissioner Of Income Tax Iv v. Mr.m.n.rajaraman
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1, Jodhpur, Jodhpur v. Virendra Choudhary
High Court · 2022 · Dismissed
Assessee
The Additional Commissioner Of Income Tax, Central Range-1,Chennai v. Raju Sugumaran, [ Respondent ]
High Court · 2022 · Other
—
Mr. P.k. Sethi, Advocate v. Asst. Commissioner Of Income Tax, Circle-1(2), Bhubaneswar And Others
High Court · 2022 · Other
—
Rameshkumar Shankarlal And Co v. Deputy Commissioner Of Income Tax
High Court · 2022 · Other
—
Hemlata Rajesh Prajapati v. Income Tax Officer
High Court · 2022 · Other
—
Dipikaben Kaniyalal Prajapati v. Income Tax Officer
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax – 9, Kolkata v. Manju Osatwal
High Court · 2022 · Dismissed
Assessee
Tejas Chhanalal Joshi v. Deputy Commissioner Of Income Tax, Central Circle 2(2), Ahmedabad
High Court · 2022 · Other
—
Sanjay Manilal Kothari v. Assistant Commissioner Of Income Tax, Central Circle 2(2), Ahmedabad
High Court · 2022 · Other
—
Pankaj Natwarlal Patel v. Assistant Commissioner Of Income Tax Central Circle 1(4), Ahmedabad
High Court · 2022 · Other
—
Pankaj Natwarlal Patel v. Assistant Commissioner Of Income Tax Central Circle 1(4), Ahmedabad
High Court · 2022 · Other
—
M/S Magnolia Infra v. Assistant Commissioner Of Income Tax, Central Circle 2(3), Ahmedabad
High Court · 2021 · Other
—
Pro Commissioner Of Income Tax, Central Circle v. Vikas Telecom Ltd
High Court · 2021 · Dismissed
Assessee
Ita/68/2015 Of The Commissioner Of Income Tax v. Shri Bharat R Gajria
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-1, Kolkata v. Tanuj Holdings Pvt. Ltd
High Court · 2021 · Other
—
Wp/24256/2021 Of Vbr Hill Properties v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Mr. Raju Sugumaran v. The Deputy Commissioner Of Income Tax Central Circle -1 (2
High Court · 2021 · Other
—

Key issues litigated under Section 153C

Section 153C case law — FAQs

What does Section 153C of the Income-tax Act deal with?
Section 153C relates to Search Assessment (other person). This page collects 509 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 153C.
How many case laws are available on Section 153C?
EaseValue has indexed 509 income-tax judgments citing Section 153C — each with parties, citation, court, year, outcome and the full order text.
How can Section 153C judgments help my case?
They show how courts have decided Section 153C 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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