EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 234A
Income-tax Act · Case Law

Section 234A Income Tax Case Law

Browse 192 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 234A 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 234A has been interpreted and to support a notice reply, appeal or assessment.

Got a Section 234A notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 234A (showing 192 of 192)

Mansarovar Commercial Pvt. Ltd v. Commissioner Of Income Tax, Delhi
Supreme Court · 2023 · [2023] 8 S.C.R. 452 · Dismissed
Revenue
Commissioner Of Income Tax, Mumbai v. M/S. Damani Brothers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 424 · Allowed
Revenue
Commissioner Of Income Tax v. M/S. Hindustan Bulk Carriers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 387 · Partly Allowed
Partly
M/S Dhansamridhi Finance Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi
High Court · 2025 · Allowed
Assessee
v. The Central Board Of Income Tax
High Court · 2024 · Allowed
Assessee
Arjun v. The Income-Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai 600 035
High Court · 2024 · Allowed
Assessee
R.kasi Viswanathanm/S.hotel Vaibhav v. The Income-Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Guindy-600 035
High Court · 2024 · Allowed
Assessee
G.gopalakrishna Pillaiproprietor, Divya Export Enterprisesquilon-1 v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai
High Court · 2024 · Allowed
Assessee
The Chandrasekarapuram Co-Op. Whole Sale Stores Limited v. The Chief Commissioner Of Income Tax, Income Tax Department
High Court · 2024 · Partly Allowed
Partly
Pr. Commissioner Of Income Tax (Central) 2, Delhi v. Pankaj Buildwell Ltd. & Group
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax- 18 v. M/S Wig Investment
High Court · 2024 · Other
—
Lalitha Bhandari v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Rohitkumar Nemchand Piparia v. The Deputy Director Of Income Tax(Inv
High Court · 2023 · Dismissed
Revenue
Ashok Kumar Aggarwal v. Asstt. Commissioner Of Income Tax Circle-2, New Delhi & Ors
High Court · 2023 · Other
—
In W.p v. Income Tax Settlement Commission
High Court · 2023 · Dismissed
Revenue
Wp(C)/37788/2015 Of Sri.ambadi Krishna Menon v. The Principal Chief Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Alagesan v. The Chief Commissioner Of Income Tax-3
High Court · 2023 · Partly Allowed
Partly
Thiruchendhoorar Enterprise v. The Director General Of Income Tax (Investigations), Room
High Court · 2023 · Other
—
The Principal Commissioner Of Income Tax, Ranchi v. Manoj Kapoor
High Court · 2023 · Allowed
Revenue
Sanjay Aggarwal v. Income Tax Officer And Ors
High Court · 2023 · Other
—
Wp/14369/2022 Of Smt Mahalakshmi Ramamurthy (Since Deceased) v. Income Tax Dept
High Court · 2023 · Dismissed
Revenue
Wp/909/2019 Of Sri Nagendra Kumar N H v. The Chief Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp/24292/2002 Of M/S. Prasad Film Laborator Pvt. Ltd v. The Commissioner Of Income Tax-I
High Court · 2022 · Dismissed
Revenue
Virtue Of Notificationno v. Raghu Ram
High Court · 2022 · Dismissed
—
Mrs.malini Ravindran v. The Commissioner Of Income Tax (Appeals)
High Court · 2022 · Allowed
Assessee
v. Commissioner Of Income Tax - Iv, New Delhi
High Court · 2022 · Other
—
Ravikumar Dhandhania v. Income Tax Officer,Ward I (4) Salem,Room
High Court · 2022 · Dismissed
Revenue
R/Special Civil Application v. Union Of India & 1 Other(S
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax (Central)-3 v. M/S Gtm Builder And Promoters Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Shri L.k.sudhish v. The Assistant Commissioner Of Income Tax Central Circle -I(2) Chennai-34
High Court · 2021 · Dismissed
Revenue
Sayra Bano v. Principal Commissioner Of Income Tax And Others
High Court · 2021 · Allowed
Assessee
Mr. Sham v. Dated : 22[Nd] September 2021
High Court · 2021 · Other
—
Https://Hcservices.ecourts.gov.in/Hcservices v. In The Light Of The Above Development, The Petitioner Has
High Court · 2021 · Allowed
—
R.darampal Pandia,M/S.hermes India (Madras) v. The Chief Commissioner Of Income Tax, Chennai – V
High Court · 2021 · Other
—
Housing Society Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2021 · Allowed
Assessee
M.r.engineering v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai – 600 035
High Court · 2021 · Allowed
Assessee
Ita/254/2014 Of M/S Mahesh Investments v. The Asst. Commissioner Of Income-Tax
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax Media Circle, Chennai v. M/S.emgeeyar Pictures P.ltd., Flat
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax-Ivchennai-600 034 v. M/S.m.a.jacob & Company
High Court · 2020 · Allowed
Revenue
Tvl. Sanmac Motor Finance Ltd v. The Chief Commissioner Of Income Tax, Ayakar Bhavan
High Court · 2020 · Other
—
M/S.sakthi Finance Ltd., Dr.nanjappa Road, Coimbatore – 641 018 v. The Chief Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
M/S.mgm Earth Equipment Agencies (P) Limited v. The Chief Commissioner Of Income Tax Chennai-Ii
High Court · 2019 · Dismissed
Revenue
Ita/336/2015 Of Principal Commissioner Of Income Tax Faridabad v. M/S Nhpc Ltd
High Court · 2019 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.amsteel Castings P. Ltd
High Court · 2019 · Allowed
Revenue
Tushin T.mehtalegal Heir Of Late Tushaar Mehta v. The Chief Commissioner Of Income Tax,Chennai - Ii
High Court · 2019 · Dismissed
Revenue
Sherla v. Wp.544.2019_11.Doc
High Court · 2019 · Allowed
—
C.naveen Kumar v. The Income Tax Officer,Ward-3, Officers Line
High Court · 2019 · Other
—
S.appaswamy v. The Deputy Commissioner Of Income Taxcentral Circle Iv(2)
High Court · 2019 · Dismissed
Revenue
Assistant Commissioner Of Income Tax, Central Circle v. Union Of India
High Court · 2019 · Dismissed
—
M/S.tcv Engineering Ltd v. Assistant Commissioner Of Income Tax, Central Circle Ii (2)
High Court · 2018 · Other
—
N.r.agarwal Industries Ltd v. Joint Commissioner Of Income Tax Special Range - 2
High Court · 2018 · Allowed
Assessee
The Tirupur Consumers Co-Operative Wholesale Stores Limited v. The Deputy Commissioner Of Income Tax,Special Range-Ii,Coimbatore-641 018
High Court · 2018 · Dismissed
Revenue
Sanjay Ghai … v. Chief Commissioner Of Income Tax & Another …
High Court · 2018 · Dismissed
Revenue
Ravikumar Dhandhania v. The Income Tax Officerward I(4) Salem,Room
High Court · 2018 · Other
—
Date Of Judgment:05.07.2018 In Itano.94/2016G Shubha Devi v. The Income Tax Officer
High Court · 2018 · Other
—
Th] Floor, Dr.radhkrishnan Salai, Mylapore, Chennai – 600 004 v. Assistant Commissioner Of Income Tax Central Circle-2(1
High Court · 2018 · Other
—
Wp(C)/34672/2007 Of Travancore Sugars And Chemicals Ltd v. The Addl.commissioner Of Income Tax
High Court · 2018 · Other
—
Regarding Question No.(Iii v. Cascade Holdings (P) Ltd. 365 Itr 84
High Court · 2018 · Dismissed
—
A.kuberankartha Of V.v.arumugam Chettiar [Huf v. The Chief Commissioner Of Income Tax,Chennai-Vi,Iii Floor, Aayakar Bhawan
High Court · 2017 · Dismissed
Revenue
R.mani v. The Chief Commissioner Of Income Tax,Tiruchirappalli
High Court · 2017 · Allowed
Assessee
Mr.john Baptist Lasrado v. Income Tax Settlement Commission,Additional Bench
High Court · 2017 · Allowed
Assessee
Appln v. R.radhakrishnan Now At
High Court · 2017 · Other
—
Date Of Order 14-11-2017 In W.p v. The Addl. Commissioner Of Income-Tax And Anr
High Court · 2017 · Dismissed
Revenue
Principal Commissioner Of Incometax (Central) – 3 v. Orchid Infrastructure Developersppvt. Ltd. & Anr
High Court · 2017 · Allowed
Revenue
Latika Da Tt Abbott v. Director Of Income Tax Investigation Unit-Ii & Ors. & Ors. Ors
High Court · 2017 · Allowed
Assessee
R.mani v. The Chief Commissioner Of Income-Tax,Tiruchirappalli
High Court · 2017 · Dismissed
Revenue
M/S. M.a. Jacob's Carpets & Furnishing Company,10 v. Commissioner Of Income Tax – Ivchennai – 600 034
High Court · 2017 · Allowed
Assessee
M.muthian v. Commissioner Of Income Tax
High Court · 2017 · Other
—
Alagesan v. The Chief Commissioner Of Income Tax -3 Income Tax Department
High Court · 2017 · Allowed
Assessee
Mr.alagesan v. The Chief Commissioner Of Income Tax – 3 Income Tax Department
High Court · 2017 · Dismissed
Revenue
Wp/5179/2017 Of Smt. G. Seshamma v. The Chief Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Wa/1269/2014 Of Arun Sunny v. Chief Commissioner Of Income Tax
High Court · 2017 · Other
—
S.narayanan v. The Commissioner Of Income-Tax Central - Ii
High Court · 2017 · Allowed
Assessee
Wp/5235/2008 Of Shri Hingulambika Co Operative v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Humayun Suleman Merchant v. The Chief Commissioner Of Income Tax (X), Mumbai & Anr
High Court · 2016 · Dismissed
Revenue
R.anandakumar v. The Chief Commissioner Of Income Taxtiruchirappalli. Prayer
High Court · 2016 · Allowed
Assessee
Wp(C)/16821/2013 Of Nimmi John Chackola v. The Chief Commissioner Of Income Tax, Cochin
High Court · 2016 · Dismissed
Revenue
M/S.miller Knits,Tirupur v. The Income Tax Officer,Ward-I(4), Tirupur
High Court · 2016 · Other
—
M/S.mrf Ltd v. The Deputy Commissioner Of Income-Tax, Large Tax Payer Unit, Chennai 600 101
High Court · 2016 · Dismissed
Revenue
Ashok Kumar Sethi v. The Deputy Commissioner Of Income Tax, Central Circle Iii (4),Chennai
High Court · 2016 · Dismissed
Revenue
Commissioner Of Income Tax Delhi-Xi v. Indian National Congress (I)/All India Congress Committee
High Court · 2016 · Allowed
Revenue
R.kothandaram v. The Chief Commissioner Of Income Tax V
High Court · 2016 · Dismissed
Revenue
Atamjit Singh v. Commissioner Of Income Tax-Ii, Jalandhar
High Court · 2016 · Allowed
Assessee
Ram Niwas v. Chief Commissioner Of Income Tax, Panchkula And Others
High Court · 2015 · Dismissed
Revenue
Wp(C)/24442/2015 Of S.babu v. The Commissioner Of Income Tax
High Court · 2015 · Other
—
Itl/78/2009 Of The Commissioner Of Income Tax-Iii, Nagpur v. Sanvijay Rolling And Engg. Ltd, Nagpur
High Court · 2015 · Allowed
Revenue
Principal Commissioner Of Income Tax, Faridabad v. Shri Krishan Gopal (Huf
High Court · 2015 · Allowed
Revenue
Central 1 v. Mr. Sri Chand Gupta
High Court · 2015 · Allowed
—
Director Of Income Tax (It)-I, Mumbai.… Appellant's v. Satellite Television Asian Region Ltd.(Star Ltd.), Mumbai.…
High Court · 2015 · Dismissed
Assessee
Zulfikar Jeewanjee Moriswala & Anr v. Deputy Commissioner Of Income Tax & Ors
High Court · 2015 · Dismissed
Revenue
Virendra Kumar R. Banthia v. The Commissioner Of Income Tax, Mumbai And Ors
High Court · 2015 · Allowed
Assessee
By Sri K v. Aravind, Advocate
High Court · 2015 · Allowed
—
Wp v. Chief Commissioner Of Income Tax-Iii, A.p., Aayakar
High Court · 2015 · Allowed
Assessee
In Kwality Biscuits Ltd v. Section 119 (1) And 119(2)(A) Of The Act Reads
High Court · 2015 · Dismissed
—
Wp(C)/25146/2010 Of Deliza Residency v. Chief Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Wp(C)/7031/2010 Of South India Produce v. The Chief Commissioner Of Income Tax
High Court · 2014 · Other
—
Chandra Prakash Chaudhary v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Chandra Prakash Chaudhary v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Wp(C)/29885/2007 Of K.sreedharan And Company v. Asst.commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Gujatrat Gold Coin Ceremics Ltd v. Chief Commisisoner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Itxa/1449/2012 Of Commissioner Of Income Tax (Central) - Ii v. Smt. Deepika Mehta
High Court · 2014 · Dismissed
Assessee
Ita/799/2008 Of Mohan Virwani v. The Deputy Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Ita/79/2014 Of Improvement Trust, Bathinda v. Asstt. Commissioner Of Income Tax, Circle-1 Bathinda
High Court · 2014 · Dismissed
Revenue
M/S Lucky Coke Industries … v. Dated 23[Rd] July, 2014
High Court · 2014 · Allowed
—
Itta/322/2014 Of The Commissioner Of Income-Tax-Iv v. M/S Maliflorex Ltd
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. M/S.aban Loyd Chiles Offshore Ltd96, Pantheon Road, Egmorechennai 600 008
High Court · 2014 · Allowed
Revenue
Ita/153/2003 Of Comm. Of Income Tax v. Janhit Sewa Charitable Trust
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Jamshedpur… … v. M/S. Hitech Chemical (P) Ltd., Jamshedpur
High Court · 2014 · Allowed
Revenue
Director Of Income Tax v. M/S E Funds It Solution
High Court · 2014 · Other
—
Ita/221/2012 Of M/S.medical Land, Trichur v. Commissioner Of Income Tax,Kochi
High Court · 2014 · Dismissed
Revenue
Ester Industries Limited v. Commissioner Of Income Tax Delhi Iv
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax, Bilaspur v. Income Tax Appellate Tribunal, Jabalpjur And Another
High Court · 2013 · Allowed
—
Itxa/2059/2011 Of The Commissiosner Of Income Tax -Central -I v. Jafferali Kasamali Rottonsey
High Court · 2013 · Dismissed
Assessee
Wp(C)/5799/2008 Of M/S Shebin Jewellery v. The Chief Commr.of Income Tax, Cochin
High Court · 2012 · Dismissed
Revenue
Wp(C)/25773/2005 Of S.sunitha v. Chief Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Wp(C)/33000/2005 Of Y.madhavan Nair v. Chief Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Wp(C)/28222/2012 Of Catherine Thomas v. Asst.commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Shri Mahesh Choudhary v. Commissioner Of Income Tax, Bihar Ii, Ranchi
High Court · 2012 · Dismissed
Revenue
Wp(C)/10214/2005 Of Gills Benny v. Chief Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Order27.07.2012 v. Signature Not Verified
High Court · 2012 · Dismissed
—
Ita/27/2011 Of M/S Kaveri Associates v. The Assistant Commissioner Of Income-Tax
High Court · 2012 · Other
—
Wp(C)/110/2007 Of R.m.jayadevan v. The Deputy Commissioner Of Income Tax
High Court · 2012 · Other
—
Sca/9820/2002 Of Bharatbhai B Shah v. Income Tax Officer
High Court · 2012 · Allowed
Assessee
Direct Taxes,Having Office v. Bakre, Jj
High Court · 2012 · Dismissed
—
Super Cassettes Industries Ltd v. Chief Commissioner Of Income Tax
High Court · 2012 · Other
—
Gem Sanitary Appliances P. Ltd v. Chief Commissioner Income Tax Delhi –Iv And Others
High Court · 2012 · Other
—
Wp(C)/36456/2005 Of M/S.texmaster Productions Talap, Kannur v. The Chief Commissioner Of Income Tax
High Court · 2012 · Dismissed
Revenue
By Adv. Sri.harisankar v. Menon
High Court · 2011 · Dismissed
—
Bill & Peggy Marketing India Pvt Ltd v. Assistant Commissioner Income Tax
High Court · 2011 · Other
—
Itta/275/2011 Of The Commissioner Of Income Tax [Central] v. M/S Sri Rayalaseema Green Energy Limited
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax, Dehradun … v. M/S Dehradun Club Ltd. Survey Road, Dehradun
High Court · 2011 · Dismissed
Assessee
M/S Jewellers Om Prakash & Anr v. The Chief Commissioner Of Income Tax, Delhi Viii & Ors
High Court · 2011 · Other
—
Raju Bhojwani v. Chief Commissioner Of Income Tax-Xi
High Court · 2011 · Dismissed
Revenue
Itxa/1896/2011 Of The Commissioner Of Income Tax -Ii v. Abhishek Cotspin Mills Ltd
High Court · 2011 · Dismissed
Assessee
Mr. N.p. Sahni, Sr. Standing Counsel v. Mr. Satyen Sethi With Ms. A.t. Panda, Advocates
High Court · 2011 · Other
—
Andm.p.nos.1 And 2Of 2007 v. The Assistant Commissioner,Income Tax,Chennai
High Court · 2011 · Allowed
Assessee
Andm.p v. The Assistant Commissioner,Income Tax,Chennai
High Court · 2011 · Allowed
Assessee
M/S.honey Knitweara Partnership Firmrepresented By Its v. Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam-600 035
High Court · 2011 · Other
—
Commissioner Of Income Tax, Hisar v. Adarsh Kumar Goel,J
High Court · 2011 · Allowed
Revenue
Bhupinder Dass v. Income Tax Officer, Nabha
High Court · 2010 · Dismissed
Revenue
Trilok Singh Dhillon S/0 Surta Singhdhillon, 7A v. Respondent(Assessee
High Court · 2010 · Dismissed
—
The Commissioner Of Income Tax v. Shri Ashok Kumar
High Court · 2010 · Dismissed
Assessee
Sri.harisankar v. Menon
High Court · 2010 · Dismissed
—
Surinder Arjun v. The Assistant Commissioner Of Incometax, Circle 1, Amritsar
High Court · 2010 · Allowed
Assessee
Ayakar Bhavan, Mumbai – 400 020 v. Apar Industries Limited,Apart House, 5 Corporate Park
High Court · 2010 · Allowed
—
P.p.c. Business & Products Pvt. Ltd v. Chief Commissioner Of Income Tax
High Court · 2010 · Other
—
Commissioner Of Income Tax Chennai Appellant v. M/S Indian Potash Ltd Ambal Building 727, Anna Salai Chennai 6. Respondent
High Court · 2009 · Allowed
Revenue
Wa/2469/2009 Of The Chief Commissioner Of Income Tax v. Jimmichan
High Court · 2009 · Allowed
Revenue
Wa/2470/2009 Of The Chief Commissioner Of Income Tax v. M/S.chola Huts
High Court · 2009 · Allowed
Revenue
Wa/2462/2009 Of Chief Commissioner Of Income Tax v. K.g. Kumar
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax Chennai Appellant v. M/S E.i.d. Parry (India) Ltd Dare House
High Court · 2009 · Allowed
Revenue
Commissioner Of Income-Tax v. Tbs Publishers And Distributors,Calicut
High Court · 2009 · Allowed
Revenue
Income Tax Appeal v. Shankar Narayanrao Bobde
High Court · 2009 · Other
—
Ita/1516/2009 Of The Commissioner Of Income Tax, Cochin v. Shri. K.a.joseph, Kurikayil(H),Vyttila
High Court · 2009 · Dismissed
Assessee
Taxc/32/2008 Of Assistant Commissioner Of Income Tax v. Shri Vinod Banwari Lal Goyal
High Court · 2009 · Allowed
Revenue
Both The Petitions v. The Chief Commissioner Of Income Tax
High Court · 2009 · Allowed
Assessee
Commissioner Of Income Tax Chennai v. M/S. Sri Lakshmi Saraswathi (Arni) Pvt. Ltd
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax Chennai v. M/S.anusha Investments Ltd., Jayalakshmi Estates 24 Haddows Road Chennai – 96
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax Chennai Iii v. M/S.rane Engine Valves, "Maithiri"
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax Chennai Appellant v. M/S.mmg India Private Limited
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax Chennai Appellant/Appellant v. M/S Southern Sportswear P Ltd
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax Chennai Appellant v. M/S Aban Llyod Chiles Offshore Ltd
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax Coimbatore v. M/S.premier Polyweaves Pvt.ltd
High Court · 2009 · Dismissed
Assessee
Appellant v. Respondent
High Court · 2009 · Dismissed
—
Commissioner Of Income Tax Chennai v. M/S Rane Trw Steering Systems Ltd
High Court · 2009 · Dismissed
Assessee
Chennai Appellant v. East Coast Constructions Limited
High Court · 2009 · Dismissed
—
Commissioner Of Income Tax Madurai Appellant v. M/S Raju Spinning Mills P Ltd D
High Court · 2009 · Dismissed
Assessee
Ita/109/2007 Of Dr. R.p. Patel v. Commissioner Of Income Tax, Kottayam
High Court · 2009 · Remanded
—
Pasalkar Marg, Candivali v. Deputy Commissioner Of Income-Tax
High Court · 2009 · Allowed
Assessee
Ita/109/2008 Of The Commissioner Of Income Tax v. Smt.s.vasantha
High Court · 2008 · Remanded
—
Adv. Sri.sajith Kumar v. For R2
High Court · 2008 · Allowed
—
Tax/24/1996 Of Doctor Smt.rangila Sinha v. The Commissioner Of Income Tax
High Court · 2008 · Other
—
Mum,Bai-400 064 v. Deputy Director Of Income-Tax
High Court · 2008 · Allowed
Assessee
Mumbai City-Ix v. Jhaveri Investments
High Court · 2008 · Dismissed
—
Wp(C)/21068/2005 Of A.aboobacker, M/S.popular Cars v. The Chief Commissioner Of Income Tax
High Court · 2008 · Dismissed
Revenue
F January, 2008 v. Commr.of Income Tax
High Court · 2008 · Allowed
Assessee
Op/19012/2000 Of Rachelamma Mathew v. The Dy.commissioner Of Income Tax
High Court · 2007 · Other
—
Op/9548/2000 Of Panchaman Traders Ltd v. Asst.commissioner Of Incometax
High Court · 2007 · Dismissed
Revenue
Wp/950/2006 Of Yashpal Sahni v. Rekha Hajarnavis, Assistant Commissioner Of Income Tax,26(2), Mumbai
High Court · 2007 · Other
—
Commissioner Of Income Tax Chennai v. Cholamandalam Inv. & Finance Co. Ltd., Date House
High Court · 2007 · Dismissed
Assessee
Wp/7921/2006 Of Motilal M. Gupta v. Chief Commissioner Of Income Tax And Ors
High Court · 2007 · Other
—
Commissioner Of Income Tax-I, Chennai v. M/S.goyal's International Hotels And Resorts Ltd, Chennai
High Court · 2006 · Other
—
Salem v. M/S.geetha Ramakrishna Mills P. Ltd., Salem
High Court · 2006 · Allowed
—
The Commissioner Of Income Tax , Tamil Nadu-Ii, Madras v. M/S.computer Graphics Ltd
High Court · 2006 · Other
—
The Aforesaid Questions Are Decided By The Delhi v. Cit
High Court · 2005 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S.annamalai Finance Ltd. Coimbatore
High Court · 2004 · Allowed
Revenue
Wp/30883/1998 Of Mrs.philo Jose v. Comm.of Income Tax Ap Hyd And Another
High Court · 2004 · Allowed
Assessee
Bhanuben Panchal And Chandrikaben Panchal Legal Heirs v. Chief Commissioner Of Income Tax
High Court · 2004 · Allowed
Assessee
Salcete, Goa v. The Chief Commissioner Of
High Court · 2003 · Dismissed
—
Shatrushailya Digvijaysingh Jadeja v. Commissioner Of Income Tax Rajkot
High Court · 2002 · Allowed
Assessee
Ita/154/2002 Of Commissioner Of Income Tax Del v. Tek Chand
High Court · 2002 · Other
—
Ita/80/2002 Of Commissioner Of Income Tax Del v. Gold Tex Furnishing Industries
High Court · 2002 · Other
—

Key issues litigated under Section 234A

Section 234A case law — FAQs

What does Section 234A of the Income-tax Act deal with?
This page collects 192 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 234A.
How many case laws are available on Section 234A?
EaseValue has indexed 192 income-tax judgments citing Section 234A — each with parties, citation, court, year, outcome and the full order text.
How can Section 234A judgments help my case?
They show how courts have decided Section 234A 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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan