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Case Law › Section 245
Income-tax Act · Case Law

Section 245 Income Tax Case Law — Set-off of Refunds

Browse 258 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 245 (Set-off of Refunds) 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 245 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 245 (showing 258 of 258)

M/S. K. Lakshmanya And Company v. Commissioner Of Income Tax & Anr
Supreme Court · 2017 · [2017] 12 S.C.R. 644 · Allowed
Assessee
Commissioner Of Income Tax, Jalpaiguri v. Om Prakash Mittal
Supreme Court · 2005 · [2005] 2 S.C.R. 263 · Other
—
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
Kuldeep Industrial Corporation v. Income Tax Officer And Ors
Supreme Court · 1996 · [1996] SUPP. 9 S.C.R. 782 · Dismissed
Revenue
Commissioner Of Income Tax, Calcutta (Central) v. Mis Paharpur Cooling Towers Pvt. Ltd
Supreme Court · 1996 · [1996] 3 S.C.R. 187 · Allowed
Revenue
Megha Engineering And Infrastructure Ltd v. Income Tax Settlement Commission & Ors
High Court · 2025 · Other
—
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
—
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle-2, Delhi & Anr
High Court · 2025 · Other
—
Crl.rp/433/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/463/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/431/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Dismissed
Revenue
Crl.rp/439/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/445/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/438/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/454/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/434/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Wp/8863/2025 Of Mediakind India Private Limited v. Deputy Director Of Income Tax
High Court · 2025 · Other
—
Itta/121/2024 Of Gland Celsus Bio Chemicals Pvt. Ltd v. The Additional Commissioner Of Income- Tax
High Court · 2025 · Other
—
Wp/7663/2025 Of Ramanna Gulappa Mantur v. Income Tax Officer
High Court · 2025 · Other
—
Company Private Limited v. Assistant Commissioner Of Income Tax Central Circle 2 & Anr
High Court · 2025 · Other
—
Crl.a/194/2022 Of The Income Tax Department v. Smt.bhaskara Subramanyam Jayashree
High Court · 2025 · Dismissed
Assessee
Crl.rp/396/2020 Of The Income Tax Department v. Shri Vishweshwara Rao Chava
High Court · 2025 · Allowed
Revenue
Wp(Md)/25501/2024 Of M/S. Bee Cee Fireworks Industries v. The Principal Chief Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Mr. Hiten Thakkar And Mr. Nikhil Ranjan, Advocates v. Assistant Commissioner Of Income Tax Circle 2 2 1 & Ors
High Court · 2024 · Other
—
Nokia Solutions And Networks India Pvt. Ltd v. Joint Commissioner Of Income Tax, & Ors
High Court · 2024 · Other
—
Priyank Agrawal v. Assistant Commissioner Of Income Tax, Ito Ward
High Court · 2024 · Other
—
Geetha Mani v. The Deputy Director Of Income Tax
High Court · 2024 · Other
—
Satwant Singh Sanghera v. The Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Wp/9361/2024 Of M/S Himalaya Wellness Company v. The Deputy Commissioner 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
Pr. Commissioner Of Income Tax (Central) 2, Delhi v. Pankaj Buildwell Ltd. & Group
High Court · 2024 · Allowed
Revenue
Wp/65/2015 Of The Commissioner Of Income Tax,Central -Ii v. Income Tax Settlement Commission And Anr
High Court · 2024 · Dismissed
—
Sushen Mohan Gupta v. Principal Commissioner Of Income Tax Central 2, Delhi & Anr
High Court · 2024 · Other
—
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Varadarajaperumal Pradeepkumar v. The Income Tax Officer,Non – Corp, Ward 5(4) Che,Chennai
High Court · 2024 · Other
—
Limited, Seawoods Navi Mumbai, Navi v. Deputy Commissioner Of
High Court · 2024 · Other
—
Genpact India Private Limited v. Deputy Commissioner Of Income Tax, Circle 10(1), New Delhi And Ors
High Court · 2024 · Other
—
Ebony Retail Holdings Limited v. Commissioner Of Income Tax, Delhi-Iii & Ors
High Court · 2024 · Other
—
Pr.commissioner Of Income Tax-4 v. M/S Hcil Comtel Ltd
High Court · 2024 · Dismissed
Assessee
Wp(C)/44175/2023 Of R.j. Williams v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp/20848/2005 Of Smt. Ch. Arathi v. Assistatn Commissioenr Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp/20782/2005 Of Sri J. Nrupender Rao (Huf) v. Assistant Commissioner Of Income Tax Circle 2(3)
High Court · 2024 · Dismissed
Revenue
Syed Habeebur Rehman v. Deputy Commissioner Of Income Tax Circle 28(1) & Ors
High Court · 2023 · Other
—
M/S. Fis Payment Solutions & Services India Private Limited v. Deputy Commissioner Of Income Tax-9(1) & Anr
High Court · 2023 · Other
—
S.abdul Samad v. The Deputy Director Of Income Tax (Investigation),Unit 3(2), Nungambakkam,Chennai-600 034
High Court · 2023 · Dismissed
Revenue
Shri Chintan Bindra v. Deputy Commissioner Of Income Tax & Ors
High Court · 2023 · Other
—
Wp/19673/2023 Of Ibm India Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Indus Towers Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2023 · Other
—
Ahmed Buhari v. Deputy Commissioner Of Income Tax,Central Circle 1(1), Chennainew
High Court · 2023 · Other
—
Danieli India Limited v. The Asst. Commissioner Of Income Taxcentral Circle 2(2), Kolkata
High Court · 2023 · Other
—
Wp/983/2007 Of M/S. Indusind Bank Ltd v. Income-Tax Settlement Commission And 3 Ors
High Court · 2023 · Other
—
Wp/982/2007 Of M/S. Indusind Bank Ltd v. Income-Tax Settlement Commission And 3 Ors
High Court · 2023 · Other
—
Wp/2372/2007 Of Vivek Gupta v. Income Tax Settlement Commissione And Anr
High Court · 2023 · Other
—
Travelport International Operations Limited United Kingdom v. Commissioner Of Income Tax International Taxation 3 N.delhi & Ors
High Court · 2023 · Other
—
Infres Methodex Private Limited v. Assistant Commissioner Of Income Tax, Circle 12(1) Delhi & Ors
High Court · 2023 · Other
—
Wp(C)/24042/2022 Of M/S. Muthoot Fincorp Ltd v. Income Tax Settlement Commission
High Court · 2023 · Allowed
Assessee
Wp/19182/2008 Of The Commissioner Of Income Tax, Hyd v. The Income Tax, Chennai And Another
High Court · 2023 · Dismissed
—
Wp/18627/2008 Of The Commr. Of Income Tax, Hyd v. The Income Tax Settlement Commission And Another
High Court · 2023 · Dismissed
—
M/S.sri Lakshmi Ammal Educational Trust v. Principal Commissioner Of Income Tax,Central – 2,Chennai – 600 034
High Court · 2022 · Other
—
Mrs.malini Ravindran v. The Commissioner Of Income Tax (Appeals)
High Court · 2022 · Allowed
Assessee
Crlrc/1008/2011 Of I. Seshagiri Rao v. Income Tax Officr, And Another
High Court · 2022 · Dismissed
Revenue
Chennai-600 034 v. The Income Tax Settlement Commission, Additional Bench, Additional Bench
High Court · 2022 · Dismissed
Revenue
Wp/4876/2022 Of Gmr Infrastructure Ltd v. Assistant Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Greatship (India) Limitedone International Centre,Tower v. Assistant Commissioner Of Income Tax -5(1)(1), Mumbai,Room
High Court · 2022 · Other
—
Goel Road Carriers Private Limited v. Assistant Commissioner Of Incometax Circle-10(2), Delhi & Anr
High Court · 2022 · Other
—
Crl.rp/397/2021 Of The Income Tax Department v. M/S. Jenious Clothing Private Ltd
High Court · 2022 · Dismissed
Assessee
Nokia India Private. Limited v. Assistant Commissioner Of Income Tax Circle 16(1), & Ors
High Court · 2022 · Other
—
Crlrc/389/2017 Of Ashok Gopalrao Kalmankar And Another v. The Deputy Commissioner Of Income Tax Hyderabad
High Court · 2022 · Allowed
Assessee
M/S Graphite India Ltd v. Dy. Commissioner Of Income Tax
High Court · 2022 · Other
—
Wp/860/2022 Of Gmr Airports Ltd v. Assistant Director Of Income-Tax
High Court · 2022 · Other
—
Wp/773/2022 Of Gmr Airports Ltd v. Assistant Director Of Income-Tax
High Court · 2022 · Other
—
Qualcomm Technologies, Inc v. Deputy Commissioner Of Income Tax Circle International Tax 3-1-1 & Ors
High Court · 2022 · Other
—
Wp/778/2022 Of Gmr Infrastructure Ltd v. Assistant Director Of Income-Tax
High Court · 2022 · Other
—
Wp/854/2022 Of Gmr Infrastructure Ltd v. Assistant Director Of Income-Tax
High Court · 2022 · Other
—
Neutral Citation No: 2022/Dhc/000441 v. Dy. Commissioner Of Income Tax Circle
High Court · 2022 · Other
—
Suresh Shadija Director M/S. Akruti Trexim Private Limited v. Union Of India
High Court · 2022 · Dismissed
Revenue
Aditi Infrabuild And Services Limited v. Versus
High Court · 2022 · Other
—
M/S Ramesth Constructions Pvt. Ltd v. Deputy Commissioner Of
High Court · 2022 · Other
—
M/S Essjay Ericsson Private Limited v. Commissioner Of Income Tax, New Delhi & Ors
High Court · 2021 · Other
—
Apo v. Income Tax Settlement Commission (It&Wt) & Ors
High Court · 2021 · Allowed
Assessee
Interactive Bpo Services Private Limited v. Income Tax Officer, Ward 12 (1), Delhi & Ors
High Court · 2021 · Other
—
Wp/20781/2005 Of Smt. Jayanthi Puljal v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/770/2021 Of Abu Dhabi Investment Authority v. Authority For Advance Ruling (Income Tax) Mumbai Bench And 4 Ors
High Court · 2021 · Other
—
Case :- Writ Tax No. - 86 Of 2020 v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Case :- Writ Tax No. - 96 Of 2020 v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Case :- Writ Tax No. - 53 Of 2020 v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Case :- Writ Tax No. - 54 Of 2020 v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Case :- Writ Tax No. - 48 Of 2020 v. Income Tax Settlementcommission
High Court · 2021 · Allowed
Assessee
Case :- Writ Tax No. - 51 Of 2020 v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Case :- Writ Tax No. - 88 Of 2020 v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Case :- Writ Tax No. - 90 Of 2020 v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Wtax/1555/2018 Of Indu Srivastava v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Tax, Central 2, Kolkata v. Settlement Commission (Income Tax & Wealth Tax) & Anr
High Court · 2021 · Dismissed
—
Religare Finvest Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Orchid Pharma Limited v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Chennai – 600 035
High Court · 2021 · Dismissed
Revenue
Sca/12637/2019 Of Sun Pharmaceutical Industries Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Skyline Engineering Contracts(India) Private Limited v. Deputy Commissioner Of Income Tax Circle-22(2),Delhi & Ors
High Court · 2021 · Other
—
Mcnally Bharat Engineering Company Limited And Anr v. Assistant Commissioner Of The Income Tax, Circle 1(1
High Court · 2021 · Allowed
Assessee
Mcnally Bharat Engineering Company Limited And Anr v. Assistant Commissioner Of The Income Tax, Circle 1(1) And 6 Others
High Court · 2021 · Allowed
Assessee
Mcnally Sayaji Engineering Limited And Anr v. Assistant Commissioner Of The Income Tax, Circle 1(1
High Court · 2021 · Allowed
Assessee
Eko India Financial Services Private Limited v. Assistant Commissioner Of Income
High Court · 2021 · Other
—
The Commissioner Of Income Tax,Central – Ii v. Income Tax Settlement Commission
High Court · 2021 · Allowed
—
Wp/24147/2013 Of Commissioner Of Income Tax v. Income Tax Settlement
High Court · 2021 · Allowed
—
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
Commissioner Of Income Tax,Chennai-Iii v. The Income Tax Settlement Commission, Additional Bench, 488-489 Anna Salai, Chennai – 35
High Court · 2021 · Allowed
—
K.s.thirumalaivasan v. The Chairman, Income Tax Settlement Commission, Principal Bench, New Delhi
High Court · 2021 · Allowed
Assessee
Chennai-600 034 v. Income Tax Settlement Commission Additional Bench 640, Anna Salai, Nandanam Chennai-600 035
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
Shri.pradeep Dayanand Kothari v. The Deputy Commissioner Of Income Tax,Corporate Circle 4(2),Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
N.karuppusamy v. The Income Tax Officer, Ward I, Karur
High Court · 2020 · Dismissed
Revenue
Crl.rev.pet v. Asst.commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Wp(C)/16188/2020 Of Shri K.c. Unnikrishnan v. The Income Tax Officer
High Court · 2020 · Other
—
The Commissioner Of Income Tax-Ivchennai-600 034 v. M/S.m.a.jacob & Company
High Court · 2020 · Allowed
Revenue
Int Tax), Delhi & Ors v. Authority For Advance Ruling
High Court · 2020 · Allowed
—
M/S Bt India Private Limited v. The Assistant Commissioner Of Income-Tax & Anr
High Court · 2020 · Other
—
Wp/17347/2008 Of Commissioner Of Income Tax v. The Income Tax Settlement
High Court · 2020 · Allowed
—
Commissioner Of Income Tax I v. The Income Tax Settlement Commission Additional Bench
High Court · 2020 · Other
—
To Be Referred To The Reporter Or Not ? v. C/Sca/13251/2019 Judgment
High Court · 2020 · Dismissed
—
N.rajeswari v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai 600 035
High Court · 2019 · Other
—
Wp/1703/2019 Of Bharathi Consumer Care Prd Pvt Ltd v. Income Tax
High Court · 2019 · Allowed
Assessee
Wp/1704/2019 Of Arunachalam Manickavel v. Income Tax Settlement Commission
High Court · 2019 · Allowed
Assessee
Sherla v. Wp.2036.2019_7.Doc
High Court · 2019 · Other
—
Rohit Kumar Gupta v. Principal Commissioner Of Income Tax Central -Ii, New Delhi & Anr
High Court · 2019 · Dismissed
Revenue
Sapana Charudatt Ranadive v. The Asst. Commissioner Of Income Tax17(3), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Shri Dalpatsinh Ukabhai Vasava v. The Principal Commissioner Of Income Tax - 2
High Court · 2019 · Other
—
Private Limited v. Income Tax Settlement Commissioner
High Court · 2019 · Allowed
Assessee
Komalkant Faikirchand Sharma v. Deputy Commissioner Of Income Tax, Circle 1
High Court · 2019 · Allowed
Assessee
Mandhana Industries Ltd v. Principal Commissioner Of Income Tax(Central) 1 & Anr
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
Crl Rc/111/2011 Of Sayarmull Surana v. Income Tax Officer
High Court · 2018 · Allowed
Assessee
Revision v. The Income Tax Officerbusiness Ward Xii (3)Chennai
High Court · 2018 · Allowed
Assessee
M/S Vodafone Mobile Services Ltd v. Asst. Commissioner Of Income–Tax
High Court · 2018 · Allowed
Assessee
Crlrc/2818/2018 Of Shri Jetty Venkata Phanindra Reddy And Another v. The Income Tax Officer
High Court · 2018 · Dismissed
Revenue
Ravichandiran v. The Assistant Commissioner Of Income Taxcorporate Circle – 6(I), Aayakar Bhawan
High Court · 2018 · Other
—
R.t. Industries & Ors v. Income Tax Settlement Commission & Anr
High Court · 2018 · Other
—
Aditya Sharma v. Income Tax Department
High Court · 2018 · Dismissed
Revenue
Wp/4920/2018 Of M/S. Sable Associates v. Income-Tax Settlement Commission And Ors
High Court · 2018 · Allowed
Assessee
Sca/17185/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Wp/5333/2018 Of Dr. Prathap Chandra Reddy v. Income Tax Settlement
High Court · 2018 · Allowed
Assessee
v. Income Tax Settlement Commission
High Court · 2018 · Dismissed
Revenue
Wp/5802/2018 Of B K Shantha v. Income Tax Commissioner Tds
High Court · 2018 · Dismissed
Revenue
Wp(C)/876/2018 Of Mohammed Niyas v. The Commisioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income Tax &Anr v. Sh Vijay Kumar Kothari &Anr
High Court · 2018 · Other
—
Wp(C)/6380/2018 Of Kinder Medical Services v. The Commissioner Of Income Tax
High Court · 2018 · Other
—
Ita/64/2015 Of The Commissioner Of Income Tax v. Sri.a.younuskunju
High Court · 2018 · Allowed
Revenue
Mr.john Baptist Lasrado v. Income Tax Settlement Commission,Additional Bench
High Court · 2017 · Allowed
Assessee
Madhya Pradesh Audyogik Kendravikas Nigam Ltd v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Vignesh Real Estate v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai
High Court · 2017 · Allowed
Assessee
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Date Of Order 08.08.2017 W.p.nos.10531 v. The Income Tax Settlement Commission & Another
High Court · 2017 · Allowed
Assessee
M/S. M.a. Jacob's Carpets & Furnishing Company,10 v. Commissioner Of Income Tax – Ivchennai – 600 034
High Court · 2017 · Allowed
Assessee
Wp/3070/2016 Of Commissioner Of Income Tax (Intetnational Taxation) - 3 v. Jsh (Mauritius) Ltd
High Court · 2017 · Dismissed
Assessee
M/S.vijayan Automobiles v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai-600 035
High Court · 2017 · Allowed
Assessee
M/S.sri Sastha Oil Stores v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai 600 035
High Court · 2017 · Allowed
Assessee
Shri.kuldip Rai Mahajan v. The Income Tax Settlement Commission, Additional Bench, 488-489,Anna Salai, Chennai-600 035
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax Central-Iii v. M/S. Radico Khaitan Ltd
High Court · 2017 · Dismissed
Assessee
K.r.balasubramanian v. The Income Tax Settlement Commission,Additional Bench,488-489, Anna Salai, Chennai-35
High Court · 2017 · Allowed
Assessee
Crl.m.c./2608/2016 Of Oriflame India Pvt Ltd & Ors v. Income Tax Department
High Court · 2017 · Other
—
Crl.m.c./2607/2016 Of Oriflame India P.ltd. & Ors v. Income Tax Department
High Court · 2017 · Other
—
Crl.m.c./2602/2016 Of Oriflame India P.ltd. & Ors v. Income Tax Department
High Court · 2017 · Other
—
Wa/1269/2014 Of Arun Sunny v. Chief Commissioner Of Income Tax
High Court · 2017 · Other
—
Bindlas Duplux Ltd v. Principal Commissioner Of Income Tax (Central) Delhi-3 & Ors
High Court · 2017 · Allowed
Assessee
M/S. S. R. Ferro Alloys & Others v. Income Tax Settlement Commission & Others
High Court · 2017 · Allowed
Assessee
Counsel v. Income Tax Settlement Commission
High Court · 2017 · Dismissed
Revenue
Northern Coal Fields Limited … v. Assistant Commissioner Of Income Tax & Ors
High Court · 2017 · Dismissed
Revenue
By Sri K v. Aravind, Advocate
High Court · 2017 · Allowed
—
Crl.rp v. Income Tax Department
High Court · 2017 · Other
—
Wp/4875/2014 Of Commissioner Of Income Tax (Central), Pune v. Income Tax Settlement Commission (Itsc), Additional Bench And Anr
High Court · 2017 · Allowed
—
Ita/106/2012 Of Shri.p.p.bhaskaran v. The Commissioner Of Income Tax (Central), Cochin
High Court · 2016 · Other
—
Hb Leasing Finance Co. Ltd v. Deputy Commissioner Of Income Tax,Circle 12(1
High Court · 2016 · Other
—
Wp/510/2010 Of The Commissioner Of Income Tax v. M/S. Umicore Finance Luxembourg
High Court · 2016 · Other
—
Crl.p/7189/2016 Of Sri. M.g. Vinay Simha v. The Income Tax Department
High Court · 2016 · Other
—
Alfa Laval Lund Ab v. Commissioner Of Income Tax (Tp/It
High Court · 2016 · Allowed
Assessee
Cwp/13146/2016 Of M/S Jindal Steel & Power Ltd v. The Principal Commissioner Of Income Tax Gurgaon & Anr
High Court · 2016 · Other
—
Deputy Commissioner Of Income Tax, Central Circle,Bikaner.bikaner v. Non
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central v. S.s.associates & One Another
High Court · 2016 · Dismissed
Assessee
Wa/1335/2016 Of Kerala State Beverages (M&M) Corporation Limited v. Joint Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Mr. B v. Wp-2951.04.Doc
High Court · 2016 · Other
—
Pr. Commissioner Of Income Tax (Central) Bhopal v. Pr. Commissioner Of Income Tax (Central) Bhopal
High Court · 2016 · Other
—
Wp/1237/2016 Of Principal Commissioner Of Income Tax (Central) 4 Mumbai v. Income Tax Setlement Commission (Itsc) Additional Bench And 3 Others
High Court · 2016 · Allowed
—
Vijay Singh Kadan v. Chief Commissioner Of Income Tax & Anr
High Court · 2016 · Other
—
Bharat Sanchar Nigam Ltd v. Deputy Commissioner Of Income Tax
High Court · 2016 · Other
—
Petitio v. The Principal Commissioner Of Income Tax And.anr.wsseess:kespondents
High Court · 2016 · Other
—
Crm-M/1893/2009 Of S.k. Bajaj v. Income Tax Officer
High Court · 2016 · Dismissed
Revenue
Wp/44007/2014 Of The Commissioner Of Income Tax v. M/S Rns Infrastructure Limited
High Court · 2016 · Dismissed
Assessee
Agson Global Pvt Ltd & Ors v. Income Tax Settlement Commission And Ors
High Court · 2016 · Allowed
Assessee
Wp/8198/2004 Of M/S.indian Commerce & Indus v. The Income Tax Settlement
High Court · 2015 · Other
—
Ajanta Manufacturing Limited v. Deputy Commissioner Of Income Tax - Morbi
High Court · 2015 · Allowed
Assessee
Plaintiff v. Chief Commissioner Of Income Tax- Delhi Viii & Anr
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax (Tds v. State Bank Of India & Another
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax (Central) & Another v. M/S Keti Construction Ltd. & Another
High Court · 2015 · Allowed
Revenue
Hindustan Unilever Limited v. Deputy Commissioner Of Income Tax-1(1)And Ors
High Court · 2015 · Other
—
Ca/19/2014 Of Official Liquidator Of v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of } Income Tax – 15 Mumbai } Having His Office v. S. C. Dharmadhikari & A. K. Menon, Jj. :- April 24, 2015 :- May 8, 2015
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxaaykar Bhavanpatto Plaza, Panaji Goa v. M/S. Sai Prasad Properties Ltd
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income-Tax Xviii Piramal Chambers, Parel, Mumbai-400 012 v. The Appellant Purports To Pose Question Of Law Referred
High Court · 2015 · Dismissed
Assessee
Gujatrat Gold Coin Ceremics Ltd v. Chief Commisisoner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax, Central-1, New Delhi v. Shailendra Mahto
High Court · 2014 · Allowed
Revenue
Wp(C)/30797/2008 Of The Commissioner Of Income Tax, Kannur v. Settlement Commission (It & Wt)
High Court · 2014 · Dismissed
Assessee
Crl.rev.pet/1019/2014 Of Babu C George v. The Assistant Commissioner Of Income Tax
High Court · 2014 · Other
—
The Oriental Insurance Co. Ltd v. Deputy Commissioner Of Income Tax & Anr
High Court · 2014 · Other
—
Sumit Devendra Rajani v. Assistant Commissioner Of Income Tax -Osd- & 1
High Court · 2014 · Other
—
Commissioner Of Income Tax (C)-Iii v. M/S Flakes-N-Flavourz New Delhi And Anr
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax (C)-Iii v. Sh. Gopal Gupta
High Court · 2014 · Dismissed
Assessee
M/S Omaxe Ltd. And Anr v. Deputy Commissioner Of Income Tax And Anr
High Court · 2014 · Allowed
Assessee
Wp/2135/2013 Of Commissioner Of Income Tax(Central-Iv), Mumbai v. Income Tax Settlement Commission(Itsc) Additional Bench And 42 Ors
High Court · 2014 · Other
—
Rajinder Mohan Singh v. Commiussioner Of Income Tax (Appeals, Amritsar And Others
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax (Central)-Ii v. Income Tax Settlement Commission & Anr
High Court · 2014 · Allowed
—
Ashwani Kumar Goel v. Income Tax Settlement Commission & Ors
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax v. Income Tax Settlementcommission & Ors
High Court · 2013 · Allowed
—
Commissioner Of Income Tax (Central), Pune v. Income Tax Settlement Commission(Itsc), Additional Bench, Mumbai
High Court · 2013 · Other
—
First Flight Couriers Ltd v. Additional Commissioner Of Income Tax 4(2), Mumbai And Others
High Court · 2013 · Other
—
Court On Its Own Motion v. Commissioner Of Income Tax
High Court · 2013 · Other
—
Court On Its Own Motion v. Commissioner Of Income Tax
High Court · 2013 · Other
—
Arpan Associates v. Income Tax Settlement Comm. & 1
High Court · 2013 · Dismissed
Revenue
Sca/17523/2003 Of Mathurbhai Bhimjibhai Rudani v. Income Tax Settlement Commission
High Court · 2013 · Dismissed
Revenue
Supreme Agro Foods Private Ltd v. Income Tax Settlement Commission And Another
High Court · 2013 · Dismissed
Revenue
Genpact India v. Assistant Commissioner Of
High Court · 2012 · Allowed
—
Lease Plan India & Anr v. Deputy Commissoner Of Income Tax
High Court · 2012 · Allowed
Assessee
S.b. Criminal Misc. Petition v. Deputy Commissioner, Centralcircle-1, Department Of Income Tax Jaipur And Anr
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax v. M/S.godwin Steels Pvt. Ltd
High Court · 2012 · Allowed
Revenue
M/S.flower Textilesa Partnership Firmrepresented By Its v. Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam-600 035
High Court · 2011 · Other
—
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
—
M/S.leona Hosiery Millsa Partnership Firmrepresented By Its v. Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam-600 035
High Court · 2011 · Other
—
M/S.divya Hosieriesa Partnership Firmrepresented By Its v. Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam-600 035
High Court · 2011 · Other
—
M/S Srishti Constructions v. Additional Commissioner Of Income Tax & Another
High Court · 2010 · Allowed
Assessee
M/S C.t. Educational Society v. Commissioner Of Income Tax (Appeals) & Another
High Court · 2010 · Other
—
R.inbavalli v. Income Tax Officer,Business Ward X(1),Chennai – 600 006
High Court · 2010 · Dismissed
Revenue
Rajan Gupta v. Commissioner Of Income Tax
High Court · 2010 · Other
—
Wp(C)/10312/2009 Of Dr.attukal Radhakrishnan v. Asst.commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
Nanak Road, Bandra (W), Mumbai – 50 v. The Director Of Income-Tax
High Court · 2010 · Other
—
Hindustan Unilever Limited v. Deputy Commissioner Of Income Tax 1(1),Mumbai & Ors
High Court · 2010 · Dismissed
Revenue
Dinesh Sharma v. Chief Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
Wp/3919/2001 Of Express Newspapers Ltd Rep By v. Dy Commsnr Of Income Tax
High Court · 2009 · Allowed
Assessee
Indusingh Enterprises & Finance Limited v. Union Of India And Ors
High Court · 2009 · Allowed
—
M/S. Asia Corporation, Mumbai v. Joint Commissioner Of Income Tax
High Court · 2009 · Allowed
Assessee
Commissioner Of Income Tax Central Jaipur v. M/S Anil Hastkala (P) Ltd & Anr
High Court · 2009 · Other
—
Pukhraj K. Shah v. Income Tax Settlement Commission And Ors
High Court · 2009 · Other
—
Wa/1059/2009 Of Mini Muthoottu Mutual Funds Ltd v. The Commissioner Of Income Tax
High Court · 2009 · Dismissed
Revenue
M/Spyramid Saimira Theatre Limited, A Limited Company v. The Commissioner Of Income Tax-Iv
High Court · 2009 · Other
—
Op/6635/1999 Of M/S.mini Muthoottu Mutual Funds Ltd v. The Commissioner Of Incometax
High Court · 2009 · Dismissed
Revenue
Wa/1915/2008 Of M.v.ganesh v. The Commissioner Of Income Tax, Cochin
High Court · 2008 · Other
—
Wp/18853/2007 Of Sri S.r. Kailash v. The Commissioner Of Income Tax
High Court · 2008 · Allowed
Assessee
The Eligibility Conditions And That Their Case Falls v. The
High Court · 2008 · Other
—
Shri Puranchandra J.rao v. Income Tax Settlement Commission & Ors
High Court · 2008 · Other
—
M/S.gautam Steel v. The Dy. Commissioner Of Income
High Court · 2007 · Other
—
Wa/1450/2004 Of The Asst.commr.of Income Tax,Ernakulam v. J.c.augustine,Panampilly Nagar,Kochi
High Court · 2007 · Other
—
V.k. Sasikala v. The Asst. Commissioner Of Income Tax, Central Circle Ii(5), Madras
High Court · 2006 · Dismissed
Revenue
Commissioner Of Income Tax-Central & Anr v. M/S Mehna & Anr
High Court · 2006 · Dismissed
Assessee
Wp/2399/2006 Of Japson Estates Pvt. Ltd v. Dy. Commissioner Of Income Tax
High Court · 2006 · Allowed
Assessee
Wp/7641/2005 Of Sri Chaitanya Educational Committee v. Income Tax Settlement Commission
High Court · 2005 · Dismissed
Revenue
Wp/2876/1991 Of Lml Ltd v. M.k.venkatraman,Asstt. Commissioner,Of Income Tax
High Court · 2005 · Allowed
—
Wp/6718/2000 Of M/S. Collenic Bus And Coach Builders v. The Income Tax Settlement Commission And Ors
High Court · 2005 · Other
—
For Approval And Signature v. Asst Commissioner Of Income Tax
High Court · 2003 · Allowed
Assessee
Mohanlal S Doppa v. Commissioner Of Income-Tax
High Court · 2001 · Other
—
P S Vasava, Assistant Commissioner Of Income Tax v. Shantaben
High Court · 2000 · Dismissed
Assessee
R Ochhavlal & Company v. Chief Commissioner Of Income-Tax Central
High Court · 1998 · Allowed
Assessee

Key issues litigated under Section 245

Section 245 case law — FAQs

What does Section 245 of the Income-tax Act deal with?
Section 245 relates to Set-off of Refunds. This page collects 258 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 245.
How many case laws are available on Section 245?
EaseValue has indexed 258 income-tax judgments citing Section 245 — each with parties, citation, court, year, outcome and the full order text.
How can Section 245 judgments help my case?
They show how courts have decided Section 245 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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