EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 245
Income-tax Act · Case Law

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

Browse 490 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.

Got a Section 245 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 245 (showing 300 of 490)

Kakadia Builders Pvt. Ltd. & Anr. v. Income Tax Officer Ward 1(3) & Anr.
Supreme Court · 2019 · [2019] 5 S.C.R. 279 · Allowed
Assessee
M/S. K. Lakshmanya And Company v. Commissioner Of Income Tax & Anr.
Supreme Court · 2017 · [2017] 12 S.C.R. 644 · Allowed
Assessee
Brij Lal & Ors. v. Commissioner Of Income Tax Act, 1961
Supreme Court · 2010 · [2010] 11 S.C.R. 1167 · Other
—
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
Smt. Sushila Rani v. Commissioner Of Income Tax And Anr.
Supreme Court · 2002 · [2002] 1 S.C.R. 809 · Allowed
Assessee
Commissioner Of Income Tax, Mumbai v. Anjum M.h. Ghaswala And Ors.
Supreme Court · 2001 · [2001] SUPP. 4 S.C.R. 303 · Other
—
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
Commissioner Of Income Tax, Madras v. Express Newspaper Ltd.
Supreme Court · 1994 · [1994] 1 S.C.R. 64 · Other
—
Shriyans Prasad Jain (Dead) By Lrs. v. Income Tax Officer And Ors.
Supreme Court · 1993 · [1993] SUPP. 2 S.C.R. 279 · Other
—
Megha Engineering And Infrastructure Ltd v. Income Tax Settlement Commission & Ors
High Court · 2025 · Other
—
Megha Engineering And Infrastructure Ltd v. Income Tax Settlement Commission & Ors
High Court · 2025 · Other
—
R.srinivasan v. The Deputy Commissioner Of Income Tax, Corporate Circle – 1(1), Chennai Corporate Circle – 1(1), Chennai
High Court · 2025 · Dismissed
Revenue
Solaimalai Kumari v. State Through Income Tax Department,Office Of The Principal Commissioner Of, Income Tax, Represented By,Income Tax Officer, Ward – 1,Karaikudi
High Court · 2025 · Allowed
Assessee
Raj Kumar Kedia S/O Late Shri S.n. Kedia P-12, 2[Nd] Floor, Hauz Khas Enclave, New Delhi v. Income Tax Office Through Sh. Neeraj Kumar Ddit (Inv), Unit 3(3), Income Tax Department, Jhandewalan, New Delhi
High Court · 2025 · Dismissed
Revenue
Raj Kumar Kedia S/O Late Shri S.n. Kedia P-12, 2[Nd] Floor, Hauz Khas Enclave, New Delhi v. Income Tax Office Through Sh. Neeraj Kumar Ddit (Inv), Unit 3(3), Income Tax Department, Jhandewalan, New Delhi
High Court · 2025 · Dismissed
Revenue
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
—
Crl.m.c./1576/2018 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/434/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/433/2025 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/463/2025 Of Sri Prabhakar Reddy v. The Income Tax Department
High Court · 2025 · Other
—
Crl.rp/439/2025 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/445/2025 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
—
Wp/8863/2025 Of Mediakind India Private Limited v. Deputy Director Of Income Tax
High Court · 2025 · Other
—
Chhattisgarh v. Shri B.l. Agrawal Mayur Bhawan Near Radha Krishna Saw Mill, New Timber Market, Fafadih, Raipur, Chhattisgarh, Chhattisgarh
High Court · 2025 · Allowed
—
Chhattisgarh v. Shri B.l. Agrawal Mayur Bhawan Near Radha Krishna Saw Mill, New Timber Market, Fafadih, Raipur, Chhattisgarh, Chhattisgarh
High Court · 2025 · Allowed
—
Chhattisgarh v. Shri B.l. Agrawal Mayur Bhawan Near Radha Krishna Saw Mill, New Timber Market, Fafadih, Raipur, Chhattisgarh, Chhattisgarh
High Court · 2025 · Allowed
—
Chhattisgarh v. Shri B.l. Agrawal Mayur Bhawan Near Radha Krishna Saw Mill, New Timber Market, Fafadih, Raipur, Chhattisgarh, Chhattisgarh
High Court · 2025 · Allowed
—
Itta/122/2024 Of Nilay Discretionary Trust, v. The Additional Commissioner 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
—
Itta/51/2024 Of Empower Discretionary Trust v. The Additional Commissioner Of Income-Tax
High Court · 2025 · Other
—
Wpt No. 6 Of 2025 v. The Principal Commissioner Of Income Tax-Raipur -2, Central Revenue Buildingcivil Lines, Raipur Chhattisgarh
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
+ W.p.(C) 16531/2024 Motherson Technology Services Limited v. Deputy Commissioner Of Income Tax Circle 16 1 New Delhi & Ors
High Court · 2024 · Allowed
Assessee
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
—
+W.p.(C) 10835/2024Huawei Telecommunications Indiacompany Private Limited v. Assistant Commissioner Of Incometax Central Circle 2 & Anr
High Court · 2024 · Allowed
Assessee
Priyank Agrawal S/O Lt. Shri Gopal Agrawal, R/O - Plot No. 165-B, Vidhyut Nagar- B, Ajmer Road, Jaipur Rajasthan v. Assistant Commissioner Of Income Tax, Ito Ward No.2(1), Jaipur Rajasthan.2(1), Jaipur Rajasthan
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
Mr. Anurag Ojha, Ssc With Ms. Hemlata Rawat & Mr. V.k. Saksena, Advs v. Dalip Kumar Banthiya
High Court · 2024 · Dismissed
—
Rajendra Prasad Mittal S/O Shri Kishori Lal Ji Mittal, Aged App. 55Years, C/O N.g. Jewellers, Sarrafa Bazar, Main Market, Nagar,Bharatpur, Rajasthan v. Union Of India, Through Chief Commissioner Of Incometax Rajasthan, Jaipurtax Rajasthan, Jaipur
High Court · 2024 · Allowed
Assessee
M/S Majestic Realmart Pvt. Ltd., Having Its Registeredoffice At 1-E-19, Shiv Shakti Colony, Shastri Nagar,Jaipur, Through Its Director.office At 1-E-19, Shiv Shakti Colony, Shastri Nagar,Jaipur, Throu v. Union Of India, Through B.m. Meena, Assistant Commissionerincome Tax, Central Circle-3, Jaipur, New Central Revenuebuilding, Statue Circle, Jaipur
High Court · 2024 · Dismissed
Revenue
Harbans Kaur v. Commissioner Of Wealth Tax [1997] 224 Itr 418 (Sc),To Submit That Discretion Has To Be Exercised By The Commissioner, Byapplying The Judicial Mind
High Court · 2024 · Allowed
—
Wp/9361/2024 Of M/S Himalaya Wellness Company v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
The Applicant-Keshav Lal, Feeling Aggrieved By The Impugnedsummoning Order Dated 27.02.2024 Passed By Learned Ixth Additionalsessions Judge, Lucknow In Criminal Complaint Case No.276 Of2024, Union Of v. In Brief, The Facts Of This Case Are That A Search And Seizure Under
High Court · 2024 · Other
—
Mr. Sridhar Anandrepresented By His Legal Heirlate Dr. P. Anand1B, A Block, Anugraha Apartments19, Nungambakkam High Roadchennai - 600 034 v. Income Tax Settlement Commission
High Court · 2024 · Dismissed
Revenue
The Chandrasekarapuram Co-Op. Whole Sale Stores Limited,No.66, Nageshwaran North Street,Kumbakonam – 612 001,Rep. By Its Managing Director,Pan: Aaalt 0356N v. The Chief Commissioner Of Income Tax, Income Tax Department, No.44, Williams Road, Cantonment, Tiruchirappalli
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
—
+ W.p. (C) 16524/2023 & Cm Appl. 66626/2023 Orchid Infrastructure Developers Pvt Ltd v. Mr. Sameer Rohatgi, Mr. Akshit Pradhan & Mr. Kartikey Singh, Advocates
High Court · 2024 · Allowed
—
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Varadarajaperumal Pradeepkumar,No.1109 Block 63,Voc Nagar, Tondiarpet,Chennai 600 081 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
—
Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Shivam Yadav And Mr. Vibhu Jain, Advs v. Deputy Commissioner Of Income Tax (Exemption) Circle 2 (1), Delhi And Ors
High Court · 2024 · Allowed
Assessee
M/S.sri Lakshmi Ammal Educational Trust,Represented By Its Trustee,Ms.j.srinisha,No.29, Thilak Street, T.nagar,Chennai-600 017[Pan:aabts1129F v. Interim Board For Settlementbench-Ii,9[Th] Floor, Lok Nayak Bhavan,Khan Market, New Delhi-110 003,Successor Of The Erstwhile,Income Tax Settlement Commission,Additional Bench, Chennai-600 035
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
Principal Commissioner Of Income Tax Central Patna Through Mr Subratogoswami, Assistant Commissioner Of Income Tax Central Circle- 3 Patna,Aged About 50 Years, Male, Son Of Ajay Kumar Goswami, Residen v. The Union Of India Through Its Secretary Income Tax Settlementcommission, Kolkata Having Its Office At 10C Middleton Street, Kolkata.commission, Kolkata Having Its Office At 10C Middleton Street, Kolk
High Court · 2024 · Allowed
—
Late Ajit Pramod Kumar Jogi Through Lrs Smt. Renu Jogi Agedabout 73 Years W/O Late Ajit Pramod Kumar Jogi R/O Anugrah, Civil Lines, Raipur (C.g.) About 73 Years W/O Late Ajit Pramod Kumar Jogi R/O Anu v. Income Tax Officer 3(3), Raipur Office Of The Income Tax Officer 3(3), Raipur, Aayakar Bhawan, Civil Lines, Raipur (C.g.) 492001 3(3), Raipur, Aayakar Bhawan, Civil Lines, Raipur (C.g.) 492001
High Court · 2024 · Dismissed
Revenue
Wp/20848/2005 Of Smt. Ch. Arathi W/O Ch. Sridhar 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
—
Ravi Prakash Khetan Son Of Ganga Ram Khetan Resident Of Dahitola Lane, Sujaganj, Jagdishpur P.s.-Kotwali, Dist.-Bhagalpur v. Union Of India Through Dinesh Thakur, Income Tax Officer, W-1 (2),Bhagalpur
High Court · 2023 · Allowed
Assessee
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
—
The Principal Commissioner Of Income Tax,Central -2, Chennai. Investigation Wing, Room No.301,3[Rd] Floor, New No.46, Mahatma Gandhi Road,Chennai – 600 034 v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai – 600 035
High Court · 2023 · Dismissed
—
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 No.46, Mahatma Gandhi Road,Nungambakkam
High Court · 2023 · Other
—
Danieli India Limited v. The Asst. Commissioner Of Income Taxcentral Circle 2(2), Kolkata
High Court · 2023 · Other
—
Cwjc/20009/2021 Of Alkem Laboratories Limited v. The Commissioner Of Income Tax (Tds), Bihar Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna
High Court · 2023 · Allowed
Assessee
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
Mr. Sidhartha Ray, Senior Advocateassisted By Mr. K.k. Sahoo, Advocate v. ….Opposite Parties
High Court · 2023 · Allowed
—
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,Represented By Its Managing Trustee,Mr.sundeep Aanand,No.29, Tilak Street, T.nagar,Chennai-600 017 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), 121, Mahatma Gandhi Road, 121, Mahatma Gandhi Road
High Court · 2022 · Allowed
Assessee
Crlrc/1008/2011 Of I. Seshagiri Rao, v. Income Tax Officr, And Another,
High Court · 2022 · Dismissed
Revenue
Investigation Wing, Room No.301,3[Rd] Floor, New No.46, Mahatma Gandhi Road,Chennai-600 034 v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035.... 1[St] Respondent In All Wps
High Court · 2022 · Dismissed
Revenue
M/S.laxmi Jewellery Chennai Private Limited,Represented By Its Director, Ashok Kumar Jain,No.2/22, Narsingadasari Lane,No.60-A, Nsc Bose Road,Sowcarpet, Chennai – 600 079 v. Income Tax Settlement Comission, Additional Bench, Satguru Complex, 640, Annasalai, Nandanam, Chennai - 600035
High Court · 2022 · Other
—
Chennai-600 034 v. The Income Tax Settlement Commission, Additional Bench, Additional Bench
High Court · 2022 · Dismissed
Revenue
T.nagar, Chennai-17 v. Income Tax Settlement Commissioner Additional Bench, Chennai, Ministry Of Finance, Department Of Revenue, 640, Anna Salai, Nandanam, Chennai-35
High Court · 2022 · Other
—
Wp/4876/2022 Of Gmr Infrastructure Ltd v. Assistant Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Of Income Tax (Central) – Ii v. Income Tax Settlement Commission &Anr. Reported In 2014 Scc Online Del 626, Particularly Paragraph 14Of The Said Judgment Which Is Quoted Hereunder
High Court · 2022 · Other
—
Greatship (India) Limitedone International Centre,Tower 3, 23[Rd] Foor, Senapati Bapat Mar,,Elphinstone Road (West), Mumbai-400 013 v. Assistant Commissioner Of Income Tax -5(1)(1), Mumbai,Room No. 568, 5[Th] Foor,Aayakar Bhavan, M.k. Road,Mumbai-400 001
High Court · 2022 · Other
—
Kandathil M. Mammen17, Boat Club Roadthird Avenue, R.a. Puramchennai, Tamil Nadu – 600 028Rep. By His Power Agentmr. Jossy Joseph v. Income Tax Settlement Commission Additional Bench, Chennai Ministry Of Finance Department Of Revenue 488-489, Anna Salai Chennai – 600 035
High Court · 2022 · Allowed
Assessee
Rajendra Kumar S/O Lt. Shri Manak Chand, R/O Plot No. 109,Ram Gali No. 6, Raja Park, Jaipur- 302004 Proprietor Of M/Smanak Chand Rajendra Kumar Having Its Office At 163-164,Chaura Rasta, Jaipur- 30200 v. The Assistant Commissioner Of Income Tax, Income Taxdepartment, Central Circle-I, Jaipur.department, Central Circle-I, Jaipur
High Court · 2022 · Allowed
Assessee
Kshipra Jatana v. Hon’ble Mr. Justice Manmohan
High Court · 2022 · Other
—
Goel Road Carriers Private Limited v. Assistant Commissioner Of Incometax Circle-10(2), Delhi & Anr
High Court · 2022 · Other
—
The Honourable Mr.justice R.mahadevanandthe Honourable Mr.justice J.sathya Narayana Prasad W.a.no.457 Of 2022Andc.m.p.no.3318 Of 2022 v. Cognizant Technology Solutions India Private Limited,No.165, Menon Eternity Building,6[Th] Floor, St. Mary's Road,Chennai - 600 018
High Court · 2022 · Other
—
M/S Tata Cummins Private Limited, A Company Deemed To Be Incorporated Under The Companies Act, 2013 v. The Union Of India, Through The Principal Commissionerof Income Tax, Jamshedpur. Of Income Tax, Jamshedpur
High Court · 2022 · Allowed
Assessee
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/778/2022 Of Gmr Infrastructure 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
—
The Above Circular Amends An Earlier Circular, Dated 29.02.2016. This Was Considered By This Court In Queen Agencies v. Assistant Commissioner Of Income Tax (Circle-1) And Others Vide Order Dated 01.04.2021 In W.p.(Md).No5550 Of 2020 (The Honourable Mr.justice G.r.swaminathan
High Court · 2022 · Other
—
Wp/854/2022 Of Gmr Infrastructure 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
—
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, 501, Metroheight, Telibandha, Ring Road No. 1, Raipur, Distt. Raipur(Chhattisgarh)Height, Telibandha, Ring Road No. 1, Raipur, Distt. Raipur v. Union Of India Through The Secretary, Department Of Income Taxnew Delhi. New Delhi
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 No. 421 Of 2017 Wp No: 431 Of 2014 M/S. Swamina International Private Limited & Anr v. Income Tax Settlement Commission (It&Wt) & Ors
High Court · 2021 · Allowed
Assessee
D(4A) And 245Ha(1)(Iv) Of The Act, It Was Submitted That Limitation Provided Under Section 245D(4) Is Directory And Not Mandatory. Reference Was Made To The Judgment Of The Hon’ble High Court Of Bomba v. Union Of India [(2009) 184 Taxman 400] Which Has Been Confirmed By The Hon'ble Apex Court In Support Of His Content
High Court · 2021 · Dismissed
—
Interactive Bpo Services Private Limited v. Income Tax Officer, Ward 12 (1), Delhi & Ors
High Court · 2021 · Other
—
Wp/20791/2005 Of Smt. J. Rajyalaxmi v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/20799/2005 Of M/S. Excel Engineering Ltd., v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/20797/2005 Of Sri J. Naresh Kumar (Individual) v. Assistant Commissioner Of Income Tax Circle 2(3)
High Court · 2021 · Other
—
Wp/20792/2005 Of Sri Vijay Chandra Puljal v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/20798/2005 Of Sri J. Naresh Kumar (Huf), v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/13702/2005 Of Sri. J. Nrupender Rao (Individual) v. Assistant Commissioner Of Income Tax,
High Court · 2021 · Other
—
Wp/20786/2005 Of Smt. J. Saritha Rao v. Assistant Commissioner Of Income Tax
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
—
Wp/709/2021 Of Equity Trust (Jersey) Limited v. Authority For Advance Ruling (Income Tax) Mumbai Branch And 4 Ors
High Court · 2021 · Other
—
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
Court No. - 3Case :- Writ Tax No. - 87 Of 2020Petitioner :- Shruti Srivastava 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
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
Religare Finvest Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Religare Finvest Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax, Central 2, Kolkata v. Settlement Commission (Income Tax & Wealth Tax) & Anr
High Court · 2021 · Dismissed
—
Thus, This Court Has To Consider The Legality Of The Orderpassed In Para No.2 By The Settlement Commission. Para No.2 Of Theorder States That Following The Decision Of The Apex Court In Thecase Of Cit v. Hindustan Bulk Carriers [(2003) 259 Itr 449 (Sc)]And Cit Vs. Damani Brothers [(2003) 259 Itr 475 (Sc)], Interestunder Section 234B Has To Be Charged Up To The Date Of The Orderunder Section 245(D)(4)
High Court · 2021 · Other
—
Orchid Pharma Limited,Represented By Its Managing Directormr. Manish Dhanuka,“Orchid Towers”,No.313, Valluvarkottam High Road,Nungambakkam, Chennai-600 034.(Cause Title Amended Vide Order Dt.03.08.202 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
S.b. Civil Writ Petition No. 8677/2014 v. Deputy Commissioner Of Income Tax, Central Circle-1, Incometax Department, Statue Circle, Jaipur
High Court · 2021 · Allowed
Assessee
S.b. Civil Writ Petition No. 8677/2014 v. Deputy Commissioner Of Income Tax, Central Circle-1, Incometax Department, Statue Circle, Jaipur
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
—
Skyline Engineering Contracts(India) Private Limited v. Deputy Commissioner Of Income Tax Circle-22(2),Delhi & Ors
High Court · 2021 · Other
—
Commissioner Of Income Tax (Cpc)Centralised Processing Cellcpc – Bangalore, Prestige Alpha,Post Box No.2, Electronic City Post,Bengaluru – 560 500 v. Oral Judgment : (Per : K.r. Shriram, J
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
Mr.arun Mammen v. Income Tax Settlement Commission, Additional Bench, Chennai, Ministry Of Finance, Department Of Revenue, 488-489, Anna Salai, Chennai-600 035
High Court · 2021 · Dismissed
Revenue
Eko India Financial Services Private Limited v. Assistant Commissioner Of Income
High Court · 2021 · Other
—
Karti P.chidambaram S/O. P. Chidambaram No. 16, Pycrofts Garden Road, Nungambakkam, Chennai 600 006 v. The Principal Director Of Income Tax (Investigation) Income Tax Investigation Wing Building, No.108, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Central – Ii,No.46, Mahathma Gandh Road,Chennai 600 034 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 121, M.g.road, Nungambakkam, Chennai – 600 034 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,121, M.g.road,Nungambakkam,Chennai – 600 034 v. The Income Tax Settlement Commission, Additional Bench, 488-489 Anna Salai, Chennai – 35
High Court · 2021 · Allowed
—
M/S.global Exportsrepresented By Its Partner,Mr.sridhar Anand1B, A Block, Anugraha Apartments19, Nungambakkam High Road,Chennai – 600 034 v. Income Tax Settlement Commission, Additional Bench, Chennai, Ministry Of Finance, Department Of Revenue, 640, Anna Salai, Nandanam, Chennai – 600 035
High Court · 2021 · Allowed
Assessee
K.s.thirumalaivasan v. The Chairman, Income Tax Settlement Commission, Principal Bench, New Delhi
High Court · 2021 · Allowed
Assessee
P.udaya Shankar v. Income Tax Settlement Commission, Additional Bench, Chennai, Ministry Of Finance, Department Of Revenue, 640, Anna Salai, Nandanam, Chennai – 600 035
High Court · 2021 · Dismissed
Revenue
Chennai-600 034 v. Income Tax Settlement Commission Additional Bench 640, Anna Salai, Nandanam Chennai-600 035
High Court · 2021 · Allowed
Assessee
By Sri: M.v. Seshachala, Sr. Advocate A/W Sri: Arvind v. Chavan, Advocate) Sri: Arvind V. Chavan, Advocate
High Court · 2021 · Allowed
—
Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai 600 035. ..2[Nd] Respondent In Both W.ps v. Cit 328 Itr 477
High Court · 2021 · Allowed
—
M.r.engineering v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai – 600 035
High Court · 2021 · Allowed
Assessee
In Bombay Mercantile Co-Op. Bank Ltd v. Centralboard Of Direct Taxes, Reported In [2010] 195 Taxman106 (Bombay) And Cosme Matias Menezes (P.) Ltd. V.commissioner Of Income-Tax, Goa, Reported In [2015] 60Taxmann.com 233 (Bombay) In Support O
High Court · 2021 · Other
—
Wp/19259/2020 Of M/S. Tsi Business Parks (Hyderabad) Pvt., Ltd. v. Assistant Director Of Income Tax And 2 Others
High Court · 2021 · Allowed
Assessee
Wp/19243/2020 Of M/S. Tsi Business Parks (Hyderabad) Pvt., Ltd v. Assistant Director Of Income Tax Cpc
High Court · 2021 · Allowed
Assessee
Shri.pradeep Dayanand Kothari,No.114, Mahatma Gandhi Road,4[Th] Floor, Kothari Building,Chennai -600 034 v. The Deputy Commissioner Of Income Tax,Corporate Circle 4(2),Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
M/S. Foster Wheeler (G.b.) Ltd.,6Th Floor Zenith Building,Ascendas It Park, Csir Road,Taramani, Chennai -600 113, Tamil Nadu. … v. Income Tax Settlement Commission,Additional Bench, Chennai Ministry Of Finance Department Of Revenue,640 Anna Salai, Nandanam, Chennai - 600 035
High Court · 2021 · Allowed
Assessee
N.karuppusamy v. The Income Tax Officer, Ward I, Karur, No.16A, Chinandan Koil Road, Karur-639 001
High Court · 2020 · Dismissed
Revenue
Crl.rev.pet/2126/2005 Of M/S.our College, T.d.road, Ernakulam v. Asst.commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax,Central-Ii, No.46, Mahatma Gandhi Road,Chennai-600 034 v. M/S.adhiparasakthi Charitable Medical, Educational And Cultural Trust, Gst Road, Melmaruvathur, Cheyyar Taluk, Kanchipuram District-603 319
High Court · 2020 · Dismissed
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 No.16, Evening Bazaar Chennai-600 003
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 No.63-A, Race Course Road, Coimbatore 641 018 v. The Income Tax Settlement Commission Additional Bench, No.640, Anna Salai, Nandanam, Chennai 600 028
High Court · 2020 · Other
—
M/S.hitachi Power Europe Gmbhrepresented By The Authorised Signatoryof Its Project Office, Chennaimr.pravesh P. Jain v. Income Tax Settlement Commission Additional Bench Chennai Ministry Of
High Court · 2020 · Allowed
Assessee
Reliance Was Placed On The Decision Of The Supreme Court In The Case Of Ajmera Housing Corporation v. Commissioner Of Income Tax [(2010) 326 Itr 642 (Sc) Dated 20[Th] August, 2010 To Submit That As There Is No True And Full Disclosure By The Assesseee, The Order Passed By The Settlement Commission Is
High Court · 2020 · Dismissed
Revenue
M/S.the G.r.d. Trust,Kalaikadhir Buildings,963 – Avinashi Road,Coimbatore – 641 037.Represented By Its Managing Trusteedr.d.padmanaban v. The Assistant Commissioner Of Income Tax (Exemptions), 67A, Race Course Road, Coimbatore – 641 018
High Court · 2020 · Allowed
Assessee
To Be Referred To The Reporter Or Not ? v. C/Sca/13251/2019 Judgment
High Court · 2020 · Dismissed
—
To Be Referred To The Reporter Or Not ? v. C/Sca/13251/2019 Judgment
High Court · 2020 · Dismissed
—
To Be Referred To The Reporter Or Not ? v. C/Sca/13251/2019 Judgment
High Court · 2020 · Dismissed
—
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
—
Heard Mr.vijay Narayan, Learned Seniorcounsel,Assistedbymr.r.sivaraman,Mr.a.p.srinivas, Senior Standing Counsel For Theincome Tax Department And Perused The Materialsavailable On Record v. Income Tax Settlement Commission Reportedin ((2013) 35 Taxmann. Com 56 (Delhi), We Are Ofthe View That The Matter Requires Adjudication
High Court · 2019 · Dismissed
—
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
We Find That The Facts Of The Present Case Are Covered By Thedecision Of This Court Passed Incwp Nos. 9251-2012Titled Ascommissioner Of Income Tax (Central), Gurgaon v. M/S. C&Sconstructions And Others And Cwp No.9369-2012Titled Ascommissioner Of Income Tax (Central), Gurgaon Vs. M/S Bhushanpower And Steelltd.decided On 18.10.2012
High Court · 2019 · Other
—
R.chitra v. The Vice Chairman, Income Tax Settlement Commission, Additional Bench, 640 Anna Salai, Nandanam, Chennai-600 035
High Court · 2019 · Allowed
Assessee
C O M M O N O R D E R v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2019 · Allowed
—
Which Resolves This Matter Once And For All Is In The Case Of Brij Lal And Others v. Thus, To This Extent The Order Of The Settlement Commission Is Incorrect And Stands Reversed. The Writ Petitions Are Allowed. No Costs
High Court · 2019 · Allowed
—
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
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
Cognizant Technology Solutions India Pvt. Ltd., No.165, Eternity Building, 6Th Floor, St. Mary's Road, Chennai - 600 018 v. The Deputy Commissioner Of Income Tax, Larger Taxpayer Unit-1, 7Th Floor, Wanaparthy Block, Aayakar Bhawan, Nungambakkam, Chennai - 600 034
High Court · 2019 · Dismissed
Revenue
Shri Dalpatsinh Ukabhai Vasava v. The Principal Commissioner Of Income Tax - 2
High Court · 2019 · Other
—
Private Limited Through Its Director,16 Sarafa Bazar, Jabalpur 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
Principal Commissioner Of Income Tax, Bhagalpur Son Of Sri Sunder Singh,Office Of Assistant Commissioner Of Income Tax Circle-1 1, 3Rd Floor, R.n.plaza, R B S S Sahay Road, Bhagalpur v. Union Of India And Anr
High Court · 2019 · Other
—
The Learned Single Judge Noticed The Relianceplaced By The Department On The Decision Of The Hon'blesupreme Court In Ajmera Housing Corporation v. Contention Raised By The Learned Senior Counsel For Thedepartment Was That When Additional Amounts Wereoffered By The Assessee Before The Settlement
High Court · 2019 · Allowed
—
Principal Commissioner Of Income Tax, Central Patna, Through Acit Centralcircle-I, Patna v. Late Shri Krishna Prasad, Messors Johnson Paint Company, Ashoka Palace,Exhibition Road, Patna- 1. Exhibition Road, Patna- 1
High Court · 2019 · Dismissed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
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
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
M/S Akshar Developers v. Income-Tax Settlement Commission Additional Bench Ii
High Court · 2019 · Allowed
Assessee
Wp/9031/2010 Of M/S.vira Properties (Madras) v. Deputy Commissioner Of Income Tax, Company Circle Iii (4), Aayakar Bhavan, New Block, Iv Floor, Nungambakkam High Road, Chennai – 600 034
High Court · 2018 · Other
—
Bhatia Colonizers P Ltd., A/34, Landmark City, Bundi Road,Kunhadi, Kota, Rajasthan- 324008 Thro, R/O 49-A, New Colony,Gurmanpura, Kota Rajasthan v. The Deputy Commissioner Of Income Tax, Centralrevenue Building, Rawat Bhata Road, Kotarevenue Building, Rawat Bhata Road, Kota
High Court · 2018 · Dismissed
Revenue
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
Crl Rc/111/2011 Of Sayarmull Surana v. Income Tax Officer
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,No.121, Mahatma Gandhi Road,Chennai 600 034
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
Wp/1062/2018 Of Principal Commissioner Of Income Tax (Central) - 4 Mumbai v. Income Tax Settlement Commission (Itsc) And Anr
High Court · 2018 · Dismissed
—
Sca/17183/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17186/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17179/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17185/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17184/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17182/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17177/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17180/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Sca/17181/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
—
Umang Hiralal Thakkar v. Honourable Mr.justice B.n. Karia
High Court · 2018 · Dismissed
—
Umang Hiralal Thakkar v. Honourable Mr.justice B.n. Karia
High Court · 2018 · Dismissed
—
Restrains Us. Matters Of Judicial Record Are Unquestionable. They Are Not Open To Doubt. Judges Cannot Be Dragged Into The Arena. "Judgments Cannot Be Treated As Mere Counters In The Game Of Litigatio v. Income Tax Settlement Commission (Itsc), Addl. Bench-I And Another
High Court · 2018 · Dismissed
Revenue
Wp/5333/2018 Of Dr. Prathap Chandra Reddy v. Income Tax Settlement
High Court · 2018 · Allowed
Assessee
This Court Had Occasion To Deal With An Identical Issue In Hindustan Unilever Ltd v. Deputy Commissioner Of Income Tax-1(1) & Ors. 377 Itr 281 Wherein The Scope Of Powers To Be Exercised Under Section 245 Of The Act Were Considered As Under
High Court · 2018 · Other
—
Mr. Zoheb Hossain, Senior Standing Counsel With Mr. Deepak Anand, Junior Standing Counsel v. Adidas India Marketing Pvt. Ltd. Through
High Court · 2018 · Dismissed
—
W/O. Shri Ashok Kumar Agarwal v. Income Tax Settlement Commission,
High Court · 2018 · Dismissed
Revenue
Wp/24636/2016 Of M/S. Gva Industries Pvt. Ltd. v. Income Tax Settlement Commission, Additional
High Court · 2018 · Dismissed
Revenue
Wp/26276/2016 Of Omprakash Agrawal v. Income Tax Settlement Commission, Additional
High Court · 2018 · Dismissed
Revenue
Wp/26321/2016 Of Ramgopal Agarwal v. Income Tax Settlement Commission, Additional
High Court · 2018 · Dismissed
Revenue
Wp/26376/2016 Of Anunay Agrawal, v. Income Tax Settlement Commission,
High Court · 2018 · Dismissed
Revenue
Wp/24641/2016 Of Sri Ashok Kumar Agrawal v. Income Tax Settlement Commission,
High Court · 2018 · Dismissed
Revenue
Wp/26374/2016 Of Vidyasagar Agrawal v. Income Tax Settlement Commission,
High Court · 2018 · Dismissed
Revenue
Wp/26249/2016 Of Mrs. Santosh Agrawal v. Income Tax Settlement Commission,
High Court · 2018 · Dismissed
Revenue
Wp/26244/2016 Of Pinky Agrawal, v. Income Tax Settlement Commission,
High Court · 2018 · Dismissed
Revenue
Wp/26260/2016 Of Sharda Devi Agrawal, v. Income Tax Settlement Commission, Additional Bench,
High Court · 2018 · Dismissed
Revenue
Wp/24631/2016 Of M/S. Maa Mahamaya Industries Ltd. v. Income Tax Settlement Commission,
High Court · 2018 · Dismissed
Revenue
Wp(C)/876/2018 Of Mohammed Niyas v. The Commisioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Wp/5802/2018 Of B K Shantha v. Income Tax Commissioner Tds
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
—
These Appeals Are Filed By The Income Tax Department Aggrieved By The Order Passed By The Learned Single Judge In W.p.nos.47042-47045/2015 Dated 16.12.2015 v. Commissioner Of Income Tax Reported In (2010) 326 Itr 0642
High Court · 2018 · Other
—
Anbuchezhian, S/O.neelamegam v. Income Tax Settlement Commission, Additional Bench, Chennai, Ministry Of Finance, Department Of Revenue, 640, Anna Salai, Nandanam, Chennai-600 035
High Court · 2018 · Dismissed
Revenue
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,No.640, Anna Salai, Nandanam,Chennai – 600 035
High Court · 2017 · Allowed
Assessee
Madhya Pradesh Audyogik Kendravikas Nigam Ltd v. Deputy Commissioner Of Income Tax
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, C/O Sri N.chellakutty C.r.complex, 27, Avinashi Road, Coimbatore-641 014 v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai-600035
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
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
Asstt. Commissioner Of Income-Tax, Circle-1(2), Raipur v. The Settlement Commission, Additional Bench, 100. Middletown Row
High Court · 2017 · Allowed
Revenue
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.10531-10535/2015 Sri. M.k. Thimmiah v. The Income Tax Settlement Commission & Another
High Court · 2017 · Allowed
Assessee
M/S. M.a. Jacob's Carpets & Furnishing Company,10 & 11, Damodharan Street,No.38-A, Cathedral Road,Chennai 600 086 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,No.707, Junction Road,Virdhachalam 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, 130, Main Road, Dindigul 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
Union Of India Through Deputy Commissioner Of Incometax, Central Circle, Ajmer v. Shri Pradeep Kothari, Kothari House, Gajmal Lunia Street, Karakka Chowk, Ajmer-Rajasthan-305001.Street, Karakka Chowk, Ajmer-Rajasthan-305001
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./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
—
Crl.m.c./2608/2016 Of Oriflame India Pvt Ltd & Ors v. Income Tax Department
High Court · 2017 · Other
—

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