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Income-tax Act · Case Law

Section 234C Income Tax Case Law

Browse 81 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 234C 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 234C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 234C (showing 81 of 81)

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
The Chandrasekarapuram Co-Op. Whole Sale Stores Limited v. The Chief Commissioner Of Income Tax, Income Tax Department
High Court · 2024 · Partly Allowed
Partly
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
—
Wp(C)/37788/2015 Of Sri.ambadi Krishna Menon v. The Principal Chief Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Ranchi v. Manoj Kapoor
High Court · 2023 · Allowed
Revenue
Pr. Commissioner Of Income Tax-23 v. Ikg Associates
High Court · 2023 · Allowed
Revenue
Mrs.malini Ravindran v. The Commissioner Of Income Tax (Appeals)
High Court · 2022 · Allowed
Assessee
Ita/12/2015 Of Mr. Wilfred D Souza v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
M/S. Eversmile Properties Pvt. Ltd v. The Chief Commissioner Of Income Taxcity-Ii And Another
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Kolkata-4, Kolkata v. M/S. Philips Electronics India Ltd
High Court · 2022 · Allowed
Revenue
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
—
Ita/194/2015 Of The Commissioner Of Income Tax v. M/S Canara Bank
High Court · 2020 · Allowed
Revenue
Tvl. Sanmac Motor Finance Ltd v. The Chief Commissioner Of Income Tax, Ayakar Bhavan
High Court · 2020 · Other
—
By Sri. E. I. Sanmathi, Advocate Forsri. K v. Aravind, Advocate
High Court · 2020 · Dismissed
—
M/S.mgm Earth Equipment Agencies (P) Limited v. The Chief Commissioner Of Income Tax Chennai-Ii
High Court · 2019 · Dismissed
Revenue
Wp/22862/2008 Of Areva T & D India Ltd v. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
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
—
M/S.ta Taylor Private Limited,Chennai-20 v. The Assistant Commissioner Of Income Tax, Corporate Circle3(1), Chennai-34
High Court · 2018 · Dismissed
Revenue
Ita/100/2010 Of The Commissioner Of Income Tax v. M/S. Catholic Syrian Bank Ltd
High Court · 2018 · Other
—
Sanjay Ghai … v. Chief Commissioner Of Income Tax & Another …
High Court · 2018 · Dismissed
Revenue
Harish Kumar Gupta v. Chief Commissioner, Income Tax & Others
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S Siel Ltd
High Court · 2017 · Other
—
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
Mr.john Baptist Lasrado v. Income Tax Settlement Commission,Additional Bench
High Court · 2017 · Allowed
Assessee
Date Of Order 14-11-2017 In W.p v. The Addl. Commissioner Of Income-Tax And Anr
High Court · 2017 · Dismissed
Revenue
Wp(C)/15456/2011 Of C.v.jayachandran v. The Chief Commissioner Of Incometax
High Court · 2017 · Dismissed
Revenue
Wa/1269/2014 Of Arun Sunny v. Chief Commissioner Of Income Tax
High Court · 2017 · Other
—
Commissioner Of Income Tax, Kota v. M/S Chambal Fertilizers & Chemicals Ltd., Gadepan, Kota
High Court · 2017 · Allowed
Revenue
Humayun Suleman Merchant v. The Chief Commissioner Of Income Tax (X), Mumbai & Anr
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
Wa/972/2015 Of The Fertilizers & Chemicals Travancore Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Itta/41/2016 Of The Commissioner Of Income-Tax-I v. M/S Andhra Bank
High Court · 2016 · Dismissed
Assessee
Atamjit Singh v. Commissioner Of Income Tax-Ii, Jalandhar
High Court · 2016 · Allowed
Assessee
Principal Commissioner Of Income Tax, Faridabad v. Shri Krishan Gopal (Huf
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax (Central), Ludhiana v. M/S. Cosmos Builders And Promoters Ltd
High Court · 2015 · Dismissed
Assessee
Director Of Income Tax (It)-I, Mumbai.… Appellant's v. Satellite Television Asian Region Ltd.(Star Ltd.), Mumbai.…
High Court · 2015 · Dismissed
Assessee
M/S.sanmar Speciality Chemicals Ltd v. The Deputy Commissioner Of Income Tax Company Cirlce – Iii(2) Chennai
High Court · 2015 · Dismissed
Revenue
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
—
Itta/86/2004 Of Fenoplast Limited v. Deputy Commissioner Of Income-Tax
High Court · 2014 · Dismissed
Revenue
Zydus Wellness Ltd v. Chief Commissioner Of Income Tax - Ii & 1
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Repco Home Finance Ltd
High Court · 2014 · Dismissed
Assessee
Ita v. After Hearing Learned Counsel
High Court · 2014 · Dismissed
—
Director, Income Tax (International Taxation v. M/S B.j. Service Co. (M.e.) Ltd
High Court · 2014 · Other
—
Db Income Tax Appeal v. M/S. Chambal Fertilizers & Chemicals Ltd.gadepan, Kota
High Court · 2013 · Allowed
Revenue
Subhash Sharma v. Hon’ble Sudhanshu Dhulia, J. (Oral
High Court · 2012 · Allowed
—
In W.p.(C) v. Commissioner Of Income Tax (223 Itr 209
High Court · 2012 · Dismissed
Revenue
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
—
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
—
Raju Bhojwani v. Chief Commissioner Of Income Tax-Xi
High Court · 2011 · Dismissed
Revenue
The Commissioner Of Income Tax-I, Chandigarh v. M/S Rana Sugars Ltd
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax-Ichandigarh v. M/S. Hutchison Max Telecom Pvt. Ltd.mumbai
High Court · 2011 · Allowed
Revenue
Rc/44/1996 Of I.t.w.signodia India Ltd v. The Commissioiner Of Income Tax.hyd
High Court · 2010 · Dismissed
Revenue
Haryana Warehousing Corporationpanchkula v. Deputy Commissioner Of Income-Taxspecial Range, Panchkula
High Court · 2010 · Other
—
Commissioner Of Income Tax (Central), Ludhiana v. Arun Kapoor
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax (Central), Ludhiana v. M/S Hero Cycles (P) Limited
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax v. Salora International Ltd
High Court · 2010 · Other
—
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
—
Ita/869/2009 Of The Commissioner Of Income Tax v. Plant Lipkds Pvt Ltd
High Court · 2010 · Dismissed
Assessee
Haryana Warehousing Corporation v. Chief Commissioner Of Income Tax, Haryana Region& Another
High Court · 2010 · Other
—
Wa/2462/2009 Of Chief Commissioner Of Income Tax v. K.g. Kumar
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/2469/2009 Of The Chief Commissioner Of Income Tax v. Jimmichan
High Court · 2009 · Allowed
Revenue
Appellant v. Respondent
High Court · 2009 · Allowed
—
Pasalkar Marg, Candivali v. Deputy Commissioner Of Income-Tax
High Court · 2009 · Allowed
Assessee
Op/19012/2000 Of Rachelamma Mathew v. The Dy.commissioner Of Income Tax
High Court · 2007 · 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
—
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
—

Key issues litigated under Section 234C

Section 234C case law — FAQs

What does Section 234C of the Income-tax Act deal with?
This page collects 81 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 234C.
How many case laws are available on Section 234C?
EaseValue has indexed 81 income-tax judgments citing Section 234C — each with parties, citation, court, year, outcome and the full order text.
How can Section 234C judgments help my case?
They show how courts have decided Section 234C 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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