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Income-tax Act · Case Law

Section 22 Income Tax Case Law — Income from House Property

Browse 189 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 22 (Income from House Property) 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 22 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 22 (showing 189 of 189)

The Mavilayi Service Cooperative Bank Ltd. & Ors v. Commissioner Of Income Tax, Calicut & Anr
Supreme Court · 2021 · [2021] 1 S.C.R. 78 · Other
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Director General Of Income Tax (Admn.) & Anr v. M/S. Gtc Industries Ltd. & Anr
Supreme Court · 2016 · [2016] 4 S.C.R. 1010 · Other
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Commissioner Of Income Tax, Kerala v. M/S. Travancore Sugar And Chemicals Ltd
Supreme Court · 2015 · [2015] 6 S.C.R. 782 · Other
—
Manish Maheshwari v. Ass Tt. Commissioner Of Income Tax And Anr
Supreme Court · 2007 · [2007] 3 S.C.R. 61 · Allowed
Assessee
Commissioner Of Income Tax, Bihar-Ii, Patna v. Bokaro Steel Ltd. Bokaro
Supreme Court · 1998 · [1998] SUPP. 3 S.C.R. 680 · Dismissed
Assessee
Income Tax Officer, Azamgarh & Anr v. Mewalal Dwarka Prasad & Vice Versa
Supreme Court · 1989 · [1989] 1 S.C.R. 604 · Other
—
Income-Tax Officer, Calcutta & Ors v. Radheshyam Ladia
Supreme Court · 1987 · [1987] 2 S.C.R. 1102 · Dismissed
Assessee
Maya Rani Punj v. Commissioner Of Income Tax, Delhi
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
—
Bhagwan Das Sita Ram v. Commissioner Of Income-Tax
Supreme Court · 1984 · [1984] 3 S.C.R. 100 · Dismissed
Revenue
Liquidator Of Mahamudabad Properties (P) Ltd v. Commissioner Of Income Tax, West Bengal Ii, Calcutta
Supreme Court · 1980 · [1980] 3 S.C.R. 428 · Dismissed
Revenue
Narendrakumar J. Modi v. Commissioner Of Income Tax, Gujarat Ii, Ahmedabad
Supreme Court · 1976 · [1977] 1 S.C.R. 112 · Dismissed
Revenue
Pooran Mal Etc v. Director Of Inspection (Investigation) Of Income-Tax Mayur Bhavan, New Delhi & Others
Supreme Court · 1973 · [1974] 2 S.C.R. 704 · Dismissed
Revenue
Jodha Mal Kuthiala v. Commissioner Of Income Tax, Punjab, Jammu & Kashmir, Himachal Pradesh And Patiala
Supreme Court · 1971 · [1972] 1 S.C.R. 639 · Dismissed
Revenue
Commissioner Of Income Tax, West Bengal v. Balkrishan Malhotra
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 951 · Dismissed
Assessee
Hussain Bhai And Others v. Commissioner Of Income Tax, Madras
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 390 · Allowed
Assessee
Estate Of Late Rangalal Jajodia v. Commissioner Of Income-Tax, Madras
Supreme Court · 1970 · [1971] 2 S.C.R. 807 · Partly Allowed
Partly
Commissioner Of Income-Tax, Punjab v. Kulu Valley Transport Co. (P) Ltd
Supreme Court · 1970 · [1971] 1 S.C.R. 452 · Dismissed
Assessee
Commissioner Of Income-Tax, Mysore v. Segu Buchiah Setty
Supreme Court · 1970 · [1971] 1 S.C.R. 352 · Allowed
Revenue
Commissioner Of Income-Tax, West Bengal Calcutta & Anr v. Hemchandra Kar & Ors
Supreme Court · 1970 · [1971] 1 S.C.R. 283 · Dismissed
Assessee
Income-Tax Officer, Special Investigation Circle-B, Meerut v. M/S. Seth Brothers And Ors
Supreme Court · 1969 · [1970] 1 S.C.R. 601 · Allowed
Revenue
Oriental Investment Co. (P) Ltd v. Commissioner Of Income Tax, Bombay
Supreme Court · 1968 · [1969] 2 S.C.R. 46 · Allowed
Assessee
Mansukhlal & Brothers, Bombay v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1968 · [1969] 1 S.C.R. 970 · Dismissed
Revenue
Commissioner Of Income-Tax, Patiala & Ors v. M/S. Shahzada Nand & Sons & Ors
Supreme Court · 1966 · [1966] 3 S.C.R. 379 · Allowed
Revenue
S.s.gadgil, Income-Tax Officer, Bombay v. Lal And Company
Supreme Court · 1964 · [1964] 8 S.C.R. 72 · Dismissed
Assessee
The Commissioner Of Income Tax, Madras And Another v. S. V. Angidi Chettiar
Supreme Court · 1962 · [1962] SUPP. 2 S.C.R. 640 · Allowed
Revenue
The First Additional Income-Tax Officer, Mysore v. H.n.s. Iyengar
Supreme Court · 1961 · [1962] SUPP. 1 S.C.R. 1 · Allowed
Revenue
Commissioner Of Income-Tax, Delhi v. S. Teja Singh
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 394 · Allowed
Revenue
Messrs Chatturam Horilram Ltd v. Commissioner Of Income Tax, Bihar And Orissa
Supreme Court · 1955 · [1955] 2 S.C.R. 290 · Dismissed
Revenue
Wa/947/2025 Of The Additional Commissioner Of Income Tax v. Sea Pride Management And Consulting Services Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
—
No.c v. Central Circle 1 (4), Chennai-600 034
High Court · 2024 · Dismissed
—
Adroit Financial Services Private Limited v. Assistant Commissioner Of Income Tax Circle 1(1), Delhi & Ors
High Court · 2024 · Allowed
Assessee
Prateek Soni L/H Of Rajendar Kumar Deceased v. National Faceless Assessment Centre
High Court · 2024 · Other
—
J.b.j. Perfumes Private Limited v. Principal Commissioner Of Incometax And Another
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited
High Court · 2024 · Dismissed
Assessee
Wp(C)/32424/2022 Of Khalid B v. Income Tax Department
High Court · 2024 · Other
—
Ratan Bej v. The Principal Commissioner Of Income Tax, Ranchi, Jharkhandjharkhand
High Court · 2024 · Allowed
Assessee
Indian Bank, Virupatchipuram Branch, Vellore District v. The Income Tax Officer, Ward 1(1
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Housing & Urban Development Authority
High Court · 2023 · Allowed
Revenue
Shri. Dr.s.visakan v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
M/S. Oberoi Building & Investment (P) Limited v. Commissioner Of Income Tax – Ii, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
Wp/1109/2023 Of Adarsh Developers v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Pharmazell (India) Private Limitedrepresented By Authorised Signatory Karthik.n v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Ccc/100155/2022 Of Bharamappa v. Additional Commissioner Of Income Tax
High Court · 2023 · Other
—
Ner Guwahati 1St Floor Aaykar Bhawan Guwahati v. Chanchal Nag
High Court · 2023 · Other
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Crlatr/54/2018 Of B.teja Raju v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Wp/8059/2021 Of Azim Premji Trustee Company Pvt Ltd v. Principal Commissioner Of Income Tax-2
High Court · 2022 · Allowed
Assessee
Wp/51208/2019 Of Lsi India Research And Development Private Limited v. Additional Commissioner For Income Tax
High Court · 2022 · Allowed
Assessee
Tca/28/2022 Of The Commissioner Of Income Tax v. M/S.comstar Automotive Technologies (P) Ltd
High Court · 2022 · Other
—
Ita/254/2021 Of Antony Parakal Kurian v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Wealth Tax Chennai Iii v. The Income Tax Settlement Commission, Additional Bench, 488-489 Anna Salai, Chennai – 35
High Court · 2021 · Allowed
Assessee
Ettayapuram v. Income Taxofficer And Others In Appeal (Civil)
High Court · 2021 · Dismissed
Revenue
R.n.jayaprakash v. Deputy Commissioner Of Income Tax Central Circle 2(1) New Income Tax Building
High Court · 2021 · Dismissed
Revenue
By Sri v. Chandrashekar, Adv
High Court · 2021 · Dismissed
—
By Mr v. Chandrasekhar, Adv., For
High Court · 2021 · Other
—
Shilpa Chowdhary v. Principal Director Of Income Tax (Investigation)-I, New Delhi & Ors
High Court · 2020 · Dismissed
Revenue
M/S Skyland Builders P. Ltd v. Income Tax Officer
High Court · 2020 · Other
—
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax(Exemptions v. Surat Urban Development Authority(Suda) ==========================================================
High Court · 2020 · Dismissed
Assessee
Cwjc/20296/2010 Of Bihar State Text Book Publishi v. The Commissioner Of Income Tax-I, Patna
High Court · 2020 · Other
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Ita/320/2011 Of Shri. Navin Jolly v. The Income-Tax Officer
High Court · 2020 · Dismissed
Revenue
Polaris Financial Technology Limited v. The Assistant Commissioner Of Income Tax, Corporate Circle 5
High Court · 2020 · Other
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Taxap/9/2017 Of Commissioner Of Income Tax v. Gujarat Maritime Board
High Court · 2020 · Allowed
Revenue
Wp/15201/2019 Of M/S Madurai Power Corporation Private Limited v. Deputy Commissioner Of Income Tax Circle -1
High Court · 2020 · Allowed
Assessee
R.p v. Principal Chief Commissioner Ofincome Tax
High Court · 2019 · Dismissed
Revenue
The Travel & Tourism Association Of Goa v. Road, Panaji Goa
High Court · 2019 · Dismissed
—
Pr.commissioner v. Aakash Vijayvargiya
High Court · 2019 · Dismissed
—
Principal Commissioner Of Income Tax-4, Chennai-34 v. M/S.khivraj Tech Park Limited,Chennai-32
High Court · 2019 · Dismissed
Assessee
Shri Mansukhlal v. Income Tax Department
High Court · 2019 · Dismissed
Revenue
Zinzuwadia And Sons v. Deputy Commissioner Of Income Tax, Central Circle 2(3), Ahmedabad
High Court · 2019 · Allowed
Assessee
Ita/1422/2009 Of The Commissioner Of Income Tax v. Punalur Paper Mills
High Court · 2019 · Allowed
Revenue
Commandant Central Industcial Security Force Unit Tpt, Tuticorin 628 004 v. N.subramanian
High Court · 2019 · Dismissed
—
T.t.v.dinakaran v. Deputy Commissioner Of Income Tax,Central Circle Ii (2),Chennai-600 034
High Court · 2018 · Dismissed
Revenue
Ita v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
Ambience Developers & Infrastructure Pvt.ltd v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Sikkim Janseva Pratisthan Pratisthan P. Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Other
—
M/S. Fidelity Business Services India Pvt. Ltd v. Assistant Commissioner Of Income-Tax, & Anr
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. Shriram Chits & Investments P. Ltd.,1 Club House Rd, Mount Road,Chennai-600 002
High Court · 2018 · Dismissed
Assessee
The State Tax Officer, Gudiyatham(East) Assessment Circle, Gudiyatham v. Chief Commissioner Of Income Tax (Osd) Andanother
High Court · 2018 · Other
—
Principal Commissioner Of Income Tax v. M/S Ratlam Wires Pvt. Ltd.indore, Dated 06.04.2018
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax v. M/S Kataria Wires Pvt. Ltd.indore, Dated 06.04.2018
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax v. M/S D.p. Powerindore, Dated 06.04.2018
High Court · 2018 · Dismissed
Assessee
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
M/S Ram Krishan Associates v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ita/100168/2015 Of Bellad Bagewadi Urban Souhard Sahakari Bank Niyami v. The Commissioner Of Income Tax(Appeals)
High Court · 2018 · Allowed
Assessee
Director Of Wealth Tax v. Hersh W.chadha
High Court · 2018 · Dismissed
—
Iapl v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Iapl/30/2010 Of Commissioner Of Income Tax Ghaziabad v. M/S Progressive Tools And Components Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Kunjika Construction Pvt Ltd v. The Commissioner Of Income Tax(Appeal) And Others
High Court · 2017 · Dismissed
Revenue
Ansal Housing & Construction Limited v. Assistant Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
D.b. Income Tax Appeal v. The Commissioner Of Income Tax, Central Revenue Building Statuecircle, Jaipur
High Court · 2017 · Allowed
—
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Sh. Ram Prakash Miyan Bazaz., S
High Court · 2017 · Dismissed
Assessee
C R Building, Navanagar, Hubballi. & Anr v. The Totagars Co-Operative Sale Society, Sirsi
High Court · 2017 · Allowed
—
By Sri. Y v. Raviraj, Adv
High Court · 2017 · Allowed
—
The Pr. Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Mitsubishi Heavy Industries Limited
High Court · 2017 · Dismissed
Assessee
Oriental Insurance Company Ltd v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Rasiklal M. Parikh v. Assistant Commissioner Of Income Tax-19(2), Mumbai
High Court · 2017 · Other
—
Aditya Narayan Mahasupakar ……… v. Chief Commissioner Of Income Tax And Others
High Court · 2017 · Dismissed
Revenue
Susham Singla v. The Commissioner Of Income Tax, Patiala
High Court · 2016 · Dismissed
Revenue
Agya Ram v. Income Tax Officer
High Court · 2016 · Allowed
Assessee
Liberty Marine Syndicate Private Ltd. And Others v. Principal Commissioner Of Income-Tax, Cuttack And Others
High Court · 2016 · Dismissed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Krishna Behari Goyal, 1
High Court · 2016 · Dismissed
Assessee
Ita/369/2015 Of Sunil Kumar Gupta v. Asst Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Ita/765/2009 Of Commissioner Of Income Tax, Calicut v. Dr. K.m. Mehaboob
High Court · 2016 · Other
—
D.b. Income Tax Appeal v. D.b. Income Tax Appeal
High Court · 2016 · Other
—
Commissioner Of Income Tax Delhi v. M/S Ansal Housing And Construction
High Court · 2016 · Other
—
Ita/34/2013 Of The Commissioner Of Income Tax v. Dr. P.sasikumar
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax, Circle Ii, Madurai v. M/S.m.r.m.plantations Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Ita/169/2015 Of The Commissioner Of Income Tax v. M/S. St.francis Clay Decor Tiles
High Court · 2016 · Other
—
Techpac Holdings Ltd., Hamilton Hm11, Bermuda v. The Dy. Commissioner Of Income Tax (Osd-Ii), Mumbai 400 020 And Another
High Court · 2016 · Other
—
Commissioner Of Income Tax, Chandigarh-Ii v. M/S Punjab State Civil Supplies Corporation Ltd., Chandigarh
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax (Central)-I v. Chetan Gupta
High Court · 2015 · Dismissed
Assessee
Ita 153/2014 v. Accession Buildwell (P) Ltd
High Court · 2015 · Allowed
—
Wp/29925/2012 Of M/S. Rastriya Ispat Nigam Limited v. Asst.commissioner Of Income Tax, Circle-3(1)
High Court · 2015 · Dismissed
Revenue
M/S. Sterling Construction &}Investments,}9, Sujata Niwas, S v. This Income Tax Appeal Challenges The Order Passed By The
High Court · 2015 · Allowed
Assessee
In Sultan Brothers Private Limited v. Commissioner
High Court · 2015 · Allowed
—
Delhi High Court In Valvoline Cummins Limited v. Deputycommissioner Of Income Tax And Another [2008 (171) Taxman 241(Delhi
High Court · 2015 · Allowed
Assessee
Itta/264/2003 Of Shri Maneklal Agawarl v. The Dy.commissioner Of Incometax
High Court · 2015 · Allowed
Assessee
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
—
Was v. Lekshmi Traders,(2012) (344 Itr 281). Hence Th
High Court · 2014 · Dismissed
—
Wp/14991/2014 Of Sree Subramanyeswara Co Operative Bank Ltd v. The Commissioner Of Income Tax (Tds)
High Court · 2014 · Other
—
Cairn Uk Holdings Limited v. Sanjiv Khanna, J
High Court · 2013 · Other
—
M/S.rayala Corporation Pvt. Ltd v. Assistant Commissioner Of Income-Taxcompany Circle V(3),Uthamar Gandhi Salai,Chennai – 600 034
High Court · 2013 · Allowed
Assessee
As Held In Commissioner Of Income-Tax v. Scindia Steam
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax – 2, Mumbai v. M/S.j.k. Investors (Bom) Limited
High Court · 2013 · Dismissed
Assessee
Madhu Gupta v. Director Of Income-Tax (Investigation)And Others
High Court · 2013 · Allowed
Assessee
M/S Bharti Televentures Ltd v. Addl./Jt.commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Ita/1656/2010 Of Bharti Televentures v. Joint Commissioner Of Income Tax
High Court · 2012 · Dismissed
Revenue
Garg Dyeing & Processing Industries v. Asstt Commissioner Of Income Tax
High Court · 2012 · Dismissed
Revenue
Wp(C)/24924/2012 Of O.b.baburaj v. The Income Tax Officer
High Court · 2012 · Other
—
Bureau Of Indian Standards v. Director General Of Income Tax (Exemptions
High Court · 2012 · Allowed
Assessee
Ita/1183/2006 Of The Commissioner Of Income Tax v. M/S Monarch Citadel Pvt Ltd
High Court · 2012 · Dismissed
Assessee
Wp(C)/21011/2012 Of Kerala State Electronics Development Corporation Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2012 · Other
—
The Commissioner Of Income Tax -Vi v. M/S. Uberoi Sons (Machines) Ltd
High Court · 2012 · Dismissed
Assessee
M/S Lavish Apartment (P.) Ltd v. Asst. Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax v. Vision Inc
High Court · 2012 · Other
—
Appellant(S v. Manekbaug Cooperative Housing Society Limited - Opponent(S
High Court · 2012 · Dismissed
—
Bharti Gupta Ramola v. Commissioner Of Income Tax …
High Court · 2012 · Allowed
Assessee
Sunil Vidhyasagar Gat & Anr v. Sca/324/2012
High Court · 2012 · Dismissed
—
Commissioner Of Income Tax v. M/S Jagat Novel Exhibitors Private Limited
High Court · 2012 · Other
—
Commissioner Of Income Tax v. Samir Kumar Aditya …
High Court · 2011 · Other
—
The Commissioner Of Income Tax v. M/S Sardar Exhibitors P. Ltd
High Court · 2011 · Other
—
Rampur Engineering Co. Ltd. …… v. Commissioner Of Income-Tax, New Delhi
High Court · 2011 · Allowed
Assessee
Psb Industries India Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Asstt. Commissioner Of Income-Tax, Circle -2, Patna v. P R E S E N T
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Delhi Central Iii v. Moni Kumar Subba
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi-Iv v. Jaypee Dsc Ventures Ltd
High Court · 2011 · Dismissed
Assessee
Itxa/1194/2010 Of The Commissioner Of Income Tax Ii Pune v. Brahma Associtaes
High Court · 2011 · Other
—
The Commissioner Of Fncome-Tax-V v. R.j. Wood Pvt. Ltd
High Court · 2011 · Dismissed
—
Ita/335/2007 Of Commissioner Of Income Tax V v. R.j.wood P.ltd
High Court · 2011 · Dismissed
Assessee
Ita/363/2007 Of Commissioner Of Income Tax V v. R.j.wood P.ltd. Delhi
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income-Tax-V v. R.j. Wood Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
M/S Sheetal Khurana Foods (P) Ltd., Bathinda v. The Income Tax Appellate Tribunal And Others
High Court · 2011 · Dismissed
Revenue
Appellant v. M/S. C.j. International Hotels Ltd
High Court · 2010 · Other
—
The Commissioner Of Income Taxfaridabad v. M/S. K. Streetlite Electric Corporationfaridabad
High Court · 2010 · Allowed
Revenue
Rc/65/1996 Of The Comm.of Income Tax.hyd v. M/S Babu Khan Builders Hyd
High Court · 2010 · Other
—
Ayakar Bhavan, Mumbai – 400 020 v. Apar Industries Limited,Apart House, 5 Corporate Park
High Court · 2010 · Allowed
—
The Commissioner Of Income Tax – 7, Mumbai v. The Commissioner Of Income Tax – 7, Mumbai
High Court · 2010 · Dismissed
—
Dy. Director Of Income Tax(Investigation) Unit No. V(1 v. Nagorao Malku Ghadge & Ors
High Court · 2009 · Other
—
Wp/2429/2008 Of Genom Biotech Private Limited And 3 Others v. Director Of Income Tax-I, (Investigation) And 6 Others
High Court · 2009 · Dismissed
Revenue
M/S.jayant Tipnis Consultants Pvt. Ltd v. The Income Tax Officer 6(1)Mumbai
High Court · 2009 · Dismissed
Revenue
Mangla Homes Pvt. Ltd v. Income Tax Officer 6(1)-3 & Ors
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income-Tax Salem v. M/S.ideal Garden Complex Private Ltd
High Court · 2008 · Dismissed
Assessee
Ita/1/1999 Of Sarita Vij v. Commissioner Income Tax
High Court · 2008 · Other
—
The Commissioner Of Income Tax-I, Chandigarh v. M/S Punjab State Co-Operative Bank Ltd.,Sector 17, Chandigarh
High Court · 2008 · Dismissed
Assessee
M/S.keyaram Hotels P.ltd v. The Assistant Commissioner Of Income Tax, Circle Ii(I) Chennai – 600 034
High Court · 2008 · Dismissed
Revenue
J.merula 2.V.ahila 3.G.lakshmi 4.Gowri Mohan v. The Commissioner Chennai Corporation District Family Welfare Department Chennai
High Court · 2008 · Dismissed
—
Ocean Structures (P) Ltd v. Asst. Commissioner Of Income-Tax
High Court · 2007 · Other
—
M/S. Madathil Brothers158, Arcot Road,Chennai - 600 026 v. The Deputy Commissioner Of Income Tax,Special Range – Vi
High Court · 2007 · Allowed
Assessee
The Commissioner Of Income Tax Salem v. M/S.a.v.k.constructions Pvt. Ltd. C
High Court · 2007 · Allowed
Revenue
Commissioner Of Income Tax - Applicant(S v. Lok Prakashan Ltd. - Respondent(S
High Court · 2006 · Other
—
Commissioner Of Income v. Udaipur Shahkari Tax Undiapur. Upbhokta Thok Bhandar Ltd. Udaipur
High Court · 2006 · Allowed
Revenue
Cloth Traders - Petitioner(S v. Commissioner Of Income Tax & 3 - Respondent(S
High Court · 2006 · Allowed
Assessee
Commissioner Of Income Tax Chennai v. S.m.anandvel (Huf) (Specified) 17 & 18 Singara Garden Iv Street, Chennai – 600 021
High Court · 2006 · Dismissed
Assessee
M/S M.sajjanraj Nahar & Family v. The Commissioner Of Income Tax Coimbatore
High Court · 2006 · Other
—
In Universal Plast Ltd v. Commissioner Of Income
High Court · 2005 · Dismissed
Revenue
For Approval And Signature v. Sarabhai Private Limited
High Court · 2002 · Allowed
—
M/S.tarapore & Co., Madras v. The Commissioner Of Income-Tax, Tamilnadu Iv, Madras
High Court · 2002 · Other
—
Court In Cit v. Podar Cement Pvt. Ltd., 226 Itr 625
High Court · 2002 · Other
—
Commissioner Of Income-Tax v. Fabriquip Pvt Ltd
High Court · 2002 · Other
—
Sheth Brothers v. Joint Commissioner Of Income - Tax
High Court · 2001 · Allowed
Assessee
Commissioner Of Income Tax v. J V Patel Pro. Of Asain Chemical & Co
High Court · 2000 · Dismissed
Assessee
Estate Of Ambalal Sarabhai v. Commissioner Of Income Tax
High Court · 2000 · Other
—
Commissioner Of Income Tax v. Jaykrishna Harivallabhdas
High Court · 1997 · Other
—
Sayaji Iron & Engnineering Co Pvt Ltd v. Commissioner Of Income Tax
High Court · 1997 · Other
—

Key issues litigated under Section 22

Section 22 case law — FAQs

What does Section 22 of the Income-tax Act deal with?
Section 22 relates to Income from House Property. This page collects 189 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 22.
How many case laws are available on Section 22?
EaseValue has indexed 189 income-tax judgments citing Section 22 — each with parties, citation, court, year, outcome and the full order text.
How can Section 22 judgments help my case?
They show how courts have decided Section 22 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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