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Income-tax Act · Case Law

Section 263 Income Tax Case Law — Revision by CIT (prejudicial)

Browse 1,468 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 263 (Revision by CIT (prejudicial)) 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 263 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 263 (showing 300 of 1,468)

Bank Of Rajasthan Ltd v. Commissioner Of Income Tax
Supreme Court · 2024 · [2024] 10 S.C.R. 860 · Allowed
Assessee
Principal Commissioner Of Income Tax-10 v. M/S Krishak Bharti Cooperative Ltd
Supreme Court · 2023 · [2023] 12 S.C.R. 590 · Dismissed
Assessee
M/S. Toyota Motor Corporation v. Commnr. Of Income Tax
Supreme Court · 2008 · [2008] 12 S.C.R. 943 · Dismissed
Revenue
The Travancore Rubber And Tea Co. Ltd v. Commissioner Of Income Tax, Trivandrum
Supreme Court · 2000 · [2000] 2 S.C.R. 290 · Allowed
Assessee
The Eimco K.c.p. Ltd. Madras v. Commissioner Of Income Tax,.Madras
Supreme Court · 2000 · [2000] 1 S.C.R. 1185 · Dismissed
Revenue
M/S. Malabar Industrial Co. Ltd v. Commissioner Of Income-Tax, Kerala State
Supreme Court · 2000 · [2000] 1 S.C.R. 744 · Dismissed
Revenue
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
Addl. Commissioner Of Income Tax And Anr v. Al. N. Rao Charitable Trust
Supreme Court · 1995 · [1995] SUPP. 4 S.C.R. 348 · Dismissed
Assessee
Bharat Beedi Works (Private) Limited And Anr v. Commissioner Of Income-Tax
Supreme Court · 1993 · [1993] 3 S.C.R. 606 · Allowed
Assessee
Cambay Electric Supply Industrial Co. Ltd v. The Commissioner Of Income Tax, Gujarat-Ii Ahmedabad (And Vice Versa)
Supreme Court · 1978 · [1978] 3 S.C.R. 660 · Dismissed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Goodview Marketing Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Anjaniputra Nirmal Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Wp/21715/2025 Of Shri Suryanarayana Raju Gottumukkala v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
Pcit 2, New Central Revenue Building Statue Circle Jaipur v. Shri Gotam Agarwal
High Court · 2025 · Dismissed
Assessee
M/S.arul Industries v. The Asst. Commissioner Of Income Tax,Central Circle Iimadurai
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-I v. M/S Hooghly Mills Co. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-1, Kolkata v. Balaka Vinimay Private Limited
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. Hindustan Power Projects Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Oyo Hotels And Homes Private Limited v. Principal Commissioner Of Income-Tax Delhi - 7& Ors
High Court · 2025 · Allowed
Assessee
Itat/70/2025 Principal Commissioner Of Income Tax 1, Kolkata v. M/S Britannia Industries Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 13, Kolkata v. Rajesh Kumar Jalan
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Anchita Properties Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 13 Kolkata v. Rajesh Kumar Jalan
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax Central 2 Kolkata v. Pearl Tracom Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S.the Willingdon Charitable Trust
High Court · 2025 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.indian Syntans Investments P Ltd
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 2 Kolkata v. Ranisati Hosiery Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Ita/53/2024 Of The Pr. Commissioner Of Income-Tax v. M/S. Te Connectivity India Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax,Central I v. M/S.vellore Institute Of Technology
High Court · 2025 · Dismissed
Assessee
Ita/433/2018 Of Herbalife International India Pvt Ltd v. The Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Pr. Commissioner Of Income Tax (Central) - 2 v. M/S. Delhi Gurgaon Super Connectivity Ltd
High Court · 2025 · Allowed
Revenue
Wp/7056/2024 Of Hrishikesh v. The Principal Commissioner Of Income-Tax-I, Nagpur And Others
High Court · 2025 · Allowed
Assessee
Tamil Nadu – 641 018 v. The Joint Commissioner Of Income Tax (Osd
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax-4, New Delhi v. Ntpc Vidyut Vyapar Nigam Ltd
High Court · 2025 · Dismissed
Assessee
Ia No: Ga/2/2024 Principal Commissioner Of Income Tax, Siliguri v. M/S. Dakshin Dinajpur District Central Co-Operative Bank Limited
High Court · 2025 · Allowed
Revenue
Wtax/1649/2025 Of Pramod Kumar Jain v. Principal Commissioner Of Income Tax And Another
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 2 Kolkata v. M/S Halmira Estate Tea Private Limited
High Court · 2025 · Dismissed
Assessee
Ameeta Goyal v. The Assessment Unit Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Dismissed
Revenue
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Other
—
I) The Kerala High Court In Cit v. Other Sub-Sections Not Being Much Relevant Are
High Court · 2025 · Other
—
Rp/582/2024 Of The Pr Commissioner Of Income Tax v. M/S Shiva Ferric Pvt Ltd
High Court · 2025 · Other
—
Rp/564/2024 Of The Pr., Commissioner Of Income Tax v. M/S Barbeque Nation Hospitality Ltd
High Court · 2025 · Other
—
Tvl.chandro Process v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
The Principal Commissioner Of Income Tax, (Central), Rajasthan,Room v. Pinkcity Jewelhouse Pvt. Ltd., 76, Dhuleshwar Gardens,Jaipur(Pan
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.indbank Merchant Banking Services Limited,3[Rd] Floor, Krest Building
High Court · 2025 · Dismissed
Assessee
Itta/27/2022 Of The Pr Commissioner Of Income Tax v. Sri Sarnala Sayababu
High Court · 2025 · Allowed
Revenue
Amit Tak Son Of Shri Anil Tak v. Deputy Commissioner Of Income Tax, Circle 2, Incometax Department, Room
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax - 1 v. M/S Chemester Food Industries Pvt. Ltd
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
—
Commissioner Of Income Taxcentral-I v. M/S. Srm Systems And Software Pvt., Ltd
High Court · 2025 · Dismissed
Assessee
Anna Nagar, Chennai – 600 040 v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
Assessee
Wp/36007/2024 Of Dongfang Electric Corporation Ltd v. Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax, Rohtak v. M/S Din Day
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (International Taxation)-2 v. Genpact Consulting (Singapore) Pte Ltd
High Court · 2024 · Other
—
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Tax Central, Patna v. M/S Madhya Bihar Gramin Bank
High Court · 2024 · Allowed
Revenue
S.krishna Kumar v. The Assistant Commissioner Of Income Tax,Circle-Iii,Tiruchirapalli-620 001
High Court · 2024 · Allowed
Assessee
Oasys Cybernetics Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Rakesh Kumar Saini v. Union Of India
High Court · 2024 · Allowed
Assessee
Krishna Metafab Private Limited v. Principal Commissioner Of Income Tax Gurgaon
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Central-2, Kolkata v. Tanishque Tradelink Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Cwjc/7018/2024 Of Bihar Industrial Area Development Authority v. The Deputy Commissioner/ Assistant Commissioner, Exemption Circle, Income Tax Deptt., Patna
High Court · 2024 · Remanded
—
Commissioner Of Income Tax -Iimadurai v. Shri.r.bhaaragthwaj39, Harvey Nagar Ii Street,Arasaradi, Madurai – 625 016
High Court · 2024 · Dismissed
Assessee
M/S. Eih Associated Hotels Limited v. Commissioner Of Income Tax – I
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax – International Taxation -3 v. Zebra Technologies Asia Pacific Pet. Ltd
High Court · 2024 · Dismissed
Assessee
M/S.das Lagerways Wind Turbine Ltd v. The Assistant Commissioner Of Income-Tax,Company Circle-I (4)
High Court · 2024 · Dismissed
Revenue
Sipura Developers Pvt Ltd v. Pr. Commissioner Of Income Tax 7
High Court · 2024 · Allowed
Assessee
Wp/8702/2022 Of Saisivaijyothi v. Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/15198/2023 Of Mr B Muralidhar v. Deputy Commissioner Of Income Tax (Dcit)
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Taxno v. M/S. Hari Krishna Papers Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax Ivcentral Circle, Chennai 600 034 v. M/S.handloom Heritage Limited
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax Ivcentral Circle, Chennai 600 034 v. M/S.handloom Heritage Limited
High Court · 2024 · Dismissed
Assessee
Ita/58/2023 Of The Pr Commissioner Of Income Tax v. M/S Hariyappa Kotian
High Court · 2024 · Other
—
The Commissioner Of Income Tax Ivcentral Circle, Chennai 600 034 v. M/S.handloom Heritage Limited
High Court · 2024 · Dismissed
Assessee
Hemalatha Rajan v. The Deputy Commissioner Of Income Taxcircle 3(2), Chennai
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Taxchennai v. Y.jagan Mohan
High Court · 2024 · Dismissed
Assessee
Ita/404/2023 Of The Pr. Commissioner Of Income Tax v. M/S Shiva Ferric Pvt Ltd
High Court · 2024 · Other
—
Ita/30/2023 Of The Pr Commissioner Of Income Tax Central v. M/S Karthik Estate
High Court · 2024 · Other
—
Ita/432/2022 Of The Pr. Commissioner Of Income Tax v. M/S 3M India Limited
High Court · 2024 · Other
—
Muthukumar Sivakami v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax (International Taxation)-2 v. L. G. Electronics Inc Ltd
High Court · 2024 · Other
—
Commissioner Of Income Tax (International Taxation)-2 v. L. G. Electronics Inc Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)-1 v. M/S Mideast Integrated Steels Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -7 v. Sumitomo Corporation India (P) Ltd
High Court · 2024 · Dismissed
Assessee
Ita/263/2022 Of The Pr. Commissioner Of Income Tax v. M/S Sree Shivalingeshwra Arecanut Traders
High Court · 2024 · Other
—
Ita/265/2022 Of The Pr. Commissioner Of Income Tax v. M/S Doddanna Traders
High Court · 2024 · Other
—
Ita/264/2022 Of The Pr. Commissioner Of Income Tax v. M/S Doddanna Traders
High Court · 2024 · Other
—
Ita/266/2022 Of The Pr. Commissioner Of Income Tax v. M/S Sree Shivalingeshwara Arecanut Traders
High Court · 2024 · Other
—
Ita/262/2022 Of The Pr. Commissioner Of Income Tax v. M/S Doddanna Traders
High Court · 2024 · Other
—
Ita/261/2022 Of The Pr. Commissioner Of Income Tax v. M/S Sree Shivalingeshwara Arecanut Traders
High Court · 2024 · Other
—
Ita/507/2022 Of Pr. Commissioner Of Income Tax v. M/S Dell International Services India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.shriram Capital Limited,Mookambika Complex
High Court · 2024 · Allowed
Revenue
P.rajesh Lund v. The Additional/Joint/Deputy/Assistant Commissioner
High Court · 2024 · Other
—
M/S.das Lagerways Wind Turbine Ltd.,Trichy 620 014 v. The Assistant Commissioner Of Income Tax,Company Circle-1(4)
High Court · 2024 · Allowed
Assessee
Ita/390/2023 Of The Pr. Commissioner Of Income Tax, Central v. M/S Barbeque Nation Hospitality Ltd
High Court · 2024 · Dismissed
Assessee
Ita/469/2022 Of The Pr Commissioner Of Income Tax v. M/S Confident Projects India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Ita/389/2023 Of The Pr. Commissioner Of Income Tax, Central v. M/S Barbeque Nation Hospitality Ltd
High Court · 2024 · Dismissed
Assessee
Virugambakam, Chennai 600 092, India v. Principal Commissioner Of Income Tax-1
High Court · 2024 · Dismissed
Revenue
Sanjay Lalwani v. Principal Commissioner Of Income Tax – 1
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
Wp/13157/2024 Of South India Steel Industries Ltd v. Additional /Joint /Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2024 · Other
—
Ita/79/2022 Principal Commissioner Of Income Tax-1, Surat v. Divine Light Finance Ltd
High Court · 2024 · Allowed
Revenue
Rp/100017/2023 Of The Principal Commissioner Of Income Tax v. Quest Global Engineering Services Private Limited
High Court · 2024 · Dismissed
Assessee
Nc: 2024:Khc:20048-Dbita v. The Chief Commissioner Of Income Tax Disposed Off On 17.12.2012
High Court · 2024 · Allowed
Assessee
Anoop Garg v. Union Of India
High Court · 2024 · Dismissed
Revenue
M/S. S. Hati v. Income Tax Officer, Ward-1(3), Hooghly & Anr
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax, Asansol v. Eastern Coalfields Ltd
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Hirak Vyapaar Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions), Kolkata v. M/S. Salt Lake Shiksha Sadan
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax(Central – 2), Kolkata v. Deep Holding Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Principal Commissioner Ofincome Tax, K9Olkata-3,Kolkata v. M/S. Shree Ganesh Jewelleryhouse Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-14, Kolkata v. M/S. Assam Bengal Carriers
High Court · 2024 · Dismissed
Assessee
Suresh Patel v. Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Incoem Tax, Asansol v. Monika Mondal
High Court · 2024 · Dismissed
Assessee
Sunshine Capital Limited v. Deputy Commissioner Of Income Tax- Circle-9(1), Delhi & Ors
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax v. Asian Consolidated
High Court · 2024 · Other
—
Cwjc/17472/2023 Of Sis Prosegur Holding Pvt. Ltd v. Principal Commissioner Of Income Tax 1
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Paramount Propbuild Pvt. Ltd
High Court · 2024 · Allowed
Revenue
By Advs.harisankar v. Menon
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -4 v. M/S Humboldt Wedag India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -4 v. M/S Humboldt Wedag India Pvt. Ltd
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax-16 v. Sh. Praveen Kumar Malhotra
High Court · 2024 · Allowed
Revenue
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Surya Roshni Limited v. Principle Commissioner Of Income Tax Delhi 7
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax -2, Delhi v. M/S Clix Finance India Pvt. Ltd
High Court · 2024 · Other
—
The Principal Commissioner Of Income Tax I, Patna v. R.a. Himmatsingka And Co., Patna
High Court · 2024 · Allowed
Revenue
Genpact India Private Limited v. Deputy Commissioner Of Income Tax, Circle 10(1), New Delhi And Ors
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax-6 v. Nuwave E-Solutions Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Delhi-12 v. Vinod Kuamr Mittal And Sons Huf
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Qualcomm Incorporated
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 Kolkata v. M/S Chotanagpur Petroleum Agency
High Court · 2024 · Dismissed
Assessee
Ita v. Mr. S.m. Surana, Sr. Adv. Mr. Bhaskar Sengupta, Adv
High Court · 2024 · Allowed
—
Commissioner Of Income Tax, Bhagalpur v. Dhananjay Kumar Yadav B
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Taxcentral-I, Kolkata v. Bharat Hydro Powercorporation
High Court · 2024 · Dismissed
Assessee
Itat/264/2023 Of Principal Commissioner Of Income Tax Central 1 Kolkata v. M/S Prabhu Poly Pipes Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 18 v. M/S Wig Investment
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax 2 Kolkata v. M/S Arman Advisory Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-2 v. M/S Bt Global Communications India Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Kavita Y Singhania v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Taxation -3 v. Saif
High Court · 2023 · Other
—
Commissioner Of Income Tax, Kolkata-Iv v. Jct Limited
High Court · 2023 · Allowed
Revenue
In The Case Of Commissioner Of Income Tax v. Feeling Aggrieved, The Assessee Challenged
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-7 v. Trojan Developers Pvt. Ltd
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax 4 v. M/S Mohak Real Estate Pvt Ltd Through: None
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4 v. Klaxon Trading Pvt Ltd
High Court · 2023 · Dismissed
Assessee
Vedha Srinivasan v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itat/172/2023 Of Principal Commissioner Of Income Tax Asansol v. Jagabandhu Das
High Court · 2023 · Dismissed
Assessee
Wa/1948/2023 Of Prestige Marketing Division v. Principal Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
R.revathy v. The Assistant Commissioner Of
High Court · 2023 · Dismissed
—
Commissioner Of Income Tax (International Taxation)-2 v. Rajiv Shakdher, J.: (Oral
High Court · 2023 · Other
—
Mohanasundaram Saravanan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
R.revathy ( v. The Assistant Commissioner Of Income Tax, Central Circle 1 (2), Room
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-1 Chandigarh v. Rajinder Chauhan
High Court · 2023 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -7 v. Prosperous Buildcon Pvt. Ltd
High Court · 2023 · Other
—
Mr. Ashish Mehta, Advocate v. Deputy Commissioner Of Income Tax & Anr
High Court · 2023 · Other
—
Mr. Dharan v. Rajesh S. Patil, Jj
High Court · 2023 · Other
—
Wp/8528/2019 Of M/S. Tns India Private Limited v. The Assistant Commissioner Of Income Tax Circle- 2(2)
High Court · 2023 · Other
—
Itxa/807/2018 Of Pr. Commissioner Of Income Tax-10 v. Nilkanth Tech Park Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Compucom Software Limited v. Principal Commissioner Of Income Tax, Jaipur
High Court · 2023 · Allowed
Assessee
Itat/202/2023 Of Commissioner Of Income Tax Exemption Kolkata v. M/S. Tata Medical Centre Trust
High Court · 2023 · Allowed
Revenue
Itat/186/2023 Of Commissioner Of Income Tax Exemptions Kolkata v. M/S Tata Medical Centre Trust
High Court · 2023 · Dismissed
Assessee
Wp/8186/2019 Of M/S. Tns India Private Limited v. The Asst. Commissioner Of Income Tax-2
High Court · 2023 · Dismissed
Revenue
Puneet Dhanda v. Principal Commissioner Of Income Tax & Anr
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
A.r.imtiyaz Ahmed,New v. The Assistant Registrar, Income Tax Appellate Tribunal, A
High Court · 2023 · Other
—
Commissioner Of Income Tax Chennai v. M/S. Shriram City Union Finance Ltd.,Mookambika Complex
High Court · 2023 · Allowed
Revenue
Wp(C)/14030/2022 Of Prestige Marketing Division v. Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Tax, Central-3, Delhi v. Hike Private Limited
High Court · 2023 · Other
—
Uop India Private Limited v. Pcit 9 Principal Commissioner Of Income Tax -9
High Court · 2023 · Allowed
Assessee
Wp/52852/2019 Of M/S Ambica Sales Corporation v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Ita/2/2023 Of Muthoot Credits & Investments v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Iv. For The Assessment Year 2007-08 (Ita v. For The Assessment Year 2008-09 (Ita
High Court · 2023 · Allowed
—
Wp/13953/2020 Of United Spirits Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wtax/638/2022 Of M/S M.l. Chains v. The Pr. Commissioner Of Income Tax - 1 And Another
High Court · 2023 · Allowed
Assessee
Peoples Forum v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Reportable v. Itat 135 Of 2023
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax (Tds)- 1 v. Hindustan Coca Cola Beverages
High Court · 2023 · Other
—
Wp(C)/13974/2022 Of Chandrababu Gangadharan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Cairnhill Cgpe Limited v. The Commissioner Of Income Tax, (International Taxation)-2, New Delhi
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax-13, Kolkata v. Sukhbir Singh Dhupia
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Sppl Property Management Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Ita/25/2023 Of Pr. Commissioner Of Income Tax 1 v. Shakuntala Daga
High Court · 2023 · Allowed
Revenue
Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Aastha Vincom Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Itat/136/2023 Of Principal Commissioner Of Income Tax 1 Kolkata v. M/S Patton International Ltd
High Court · 2023 · Dismissed
Assessee
M/S. Shriram Chits Pvt, Ltd, Hyderabad v. Prasad [(Sc For Income ][Tax) ][Dept
High Court · 2023 · Dismissed
—
Bishan Das Goyal Huf v. The Pr. Commissioner Of Income Tax-14
High Court · 2023 · Dismissed
Revenue
Sushil Kumar Goyal & Ors v. Principal Commissioner Of Income Tax-1 & Ors
High Court · 2023 · Dismissed
Revenue
Itat/79/2023 Of Commissioner Of Income Tax Exemptions Kolkata v. Armenian Church
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax – 1, Kolkata v. C.m. Rajgarhia (P) Limited …………_
High Court · 2023 · Allowed
Revenue
Pr. Commissioner Of Income Tax -Central-1 v. Smc Power Generation Ltd
High Court · 2023 · Dismissed
Assessee
Prema Rengarajan v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. East Point Education Society
High Court · 2023 · Allowed
Revenue
Wpc/770/2023 Of Nirmal Kumar Pradeep Kumar (Huf) v. The Union Of India
High Court · 2023 · Allowed
Assessee
Ita/11/2023 Of Misha Sharma v. Principal Commissioner Of Income Tax I
High Court · 2023 · Dismissed
Revenue
Itat/92/2023 Ia No. Ga/1/2023 Karabi Dealers Private Limited v. Principal Commissioner Of Income Tax 2, Kolkata
High Court · 2023 · Allowed
Assessee
Principal Commissioner Ofincome Tax-2, Kolkata v. M/S. Emporis Properties Pvt.ltd., Kolkata
High Court · 2023 · Dismissed
Assessee
Wp/101642/2023 Of Quest Global Engineering Services Pvt.ltd v. The Principal Commissioner Of Income Tax Hubli
High Court · 2023 · Other
—
Principal Commissioner Ofincome Tax, Central-I, Kolkata v. M/S. Techno Tracom Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Ofincome Tax, Asansol v. Manindra Mohan Mazumdar
High Court · 2023 · Allowed
Revenue
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Samayak Sales Pvt.ltd
High Court · 2023 · Dismissed
Assessee
Mr. S.s. Mohapatra, Senior Standing Counsel v. M/S. Earth Minerals Co. Ltd
High Court · 2023 · Dismissed
—
Ita/38/2023 Of Commissioner Of Income Tax(Exemptions), Hyderabad v. M/S Kalinga Institute Of Industrial Technolog
High Court · 2023 · Allowed
Revenue
Prakash Lal Khandelwal v. The Commissioner Of Income Tax, Ranchi
High Court · 2023 · Dismissed
Revenue
Ita/66/2010 Of Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Usha Martin Ventures Ltd
High Court · 2023 · Dismissed
Assessee
Ita/82/2022 Of Principal Commissioner Of Income Tax, Sambalpur v. M/S. Ravi Metallics Ltd
High Court · 2023 · Dismissed
Assessee
Ita/77/2022 Of Principal Commissioner Of Income Tax (Central) v. Narayan Kumar Khaitan
High Court · 2023 · Dismissed
Assessee
Ita/781/2018 Of Syngene International Ltd v. The Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax,Kolkata-X v. Ashish Lal Gupta
High Court · 2023 · Allowed
Revenue
Ita/9/2022 Of Principal Commissioner Of Income Tax 1 v. M/S. Knsd Enterprises Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Mr. Tushar Kanti Satapathy, Senior Standing Counsel v. M/S. Integral Publication Pvt. Ltd
High Court · 2023 · Other
—
Principal Commissioner Ofincome Tax, Kolkata-3, Kolkata v. M/S. Britannia Industries Ltd
High Court · 2023 · Dismissed
Assessee
Wp(C)/3115/2023 Of Zerone Consulting Pvt. Ltd v. Income Tax Officer
High Court · 2023 · Other
—
Mr. T.k. Satapathy, Advocate v. M/S. Shree Alankar
High Court · 2023 · Dismissed
—
Interglobe Enterprises Private Limited v. Pr. Commissioner Of Income Tax Delhi-4
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Usha Polychem India Pvt. Ltd
High Court · 2023 · Allowed
Revenue
A Division Of M/S.indus Ind Bank Ltd) v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
A Division Of M/S.indus Ind Bank Ltd) v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Allowed
Assessee
Reportable v. Itat
High Court · 2022 · Dismissed
—
Ita/1/2022 Of Sahyadri Agencies Limited v. The Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/187/2022 Of Income Tax Department v. Shri Satyanarayan Sharma
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 2, Kolkata v. Kaushalya Dealers Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-9, Kolkata v. Mrs. Premlata Tekriwal
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Tax,Kolkata-Xii, Kolkata v. M/S. Banwari Lall Pasari
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-2, Kolkata v. M/S. Intent Dealers Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
M/S.new Santha Storescement Stockistsno v. The Deputy Commissioner Of Income-Tax,Circle-I,Tirunelveli
High Court · 2022 · Dismissed
Revenue
Itat/85/2022 Ia No. Ga/1/2022 Indian Explosives Pvt. Ltd v. Principal Commissioner Of Income Tax-4, Kolkata
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax, Kolkata-Iii, Kolkata v. M/S. Sonal Tie-Up Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Ofincome Tax, Central-2, Kolkata v. M/S. Himadri Specialitychemicals Limited
High Court · 2022 · Allowed
Revenue
Pr. Commissionerof Income Tax-4, Delhi v. Gee Ispat Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-3, Kolkata v. Damodar Valley Corporation
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax Vadodara v. Bharuch District Co Op Milk Producers Union Ltd
High Court · 2022 · Allowed
Revenue
Ai Champdany Industries Limited v. Commissioner, Income Tax, Central-Ii, Kolkata, West Bengal
High Court · 2022 · Allowed
Assessee
Wp/24522/2022 Of Viswasanthi Educational Society v. The Commissioner Of Income Tax (Exemption) And Another
High Court · 2022 · Other
—
Ita/713/2017 Of M/S Embassy Brindavan Developers v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax 1 v. L. K. Synthetics Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Incometax, Central-2, Kolkata v. M/S. Singhal Enterprises Pvt. Ltd
High Court · 2022 · Allowed
Revenue
M/S North Eastern Electric v. Principal Commissioner Of Income Power Corporation Tax, Shillong & Anr
High Court · 2022 · Other
—
The Peerless General Finance And Investment Co. Ltd v. Assistant Commissioner Of Income Tax, Circle 3(1), Kolkata & Ors
High Court · 2022 · Allowed
Assessee
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Itat v. Itat
High Court · 2022 · Allowed
—
Ita/1/2022 Of Principal Commissioner Of Income Tax v. M/S Noor Resorts Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax-1, Kolkata v. Sheth Commercial Co
High Court · 2022 · Allowed
Revenue
Income Tax Appeal v. Oral Judgment (Per Abhay Ahuja, J
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam Ltd
High Court · 2022 · Dismissed
Assessee
Himanshu Kukreja v. The Principal Commissioner Of Income Tax, Central Circle, Dehradun
High Court · 2022 · Dismissed
Revenue
Wtax/992/2022 Of Shri Anujj Malhotra v. Principal Commissioner Of Income Tax And Another
High Court · 2022 · Allowed
Assessee
Sunil Jain v. Income Tax Department Through National Faceless Assessment Centre, Delhi And Anr
High Court · 2022 · Dismissed
Revenue
Amritsaria Mal Jain And Sons v. Principal Commissioner Of Income Tax, Patiala
High Court · 2022 · Allowed
Assessee
Ssessment Year 2010-11 v. Sandip Kumar Tekriwal Huf
High Court · 2022 · Allowed
—
Income Tax v. Suprova Industries Limited; 2022 136 Taxmann.com259(Cal
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Vadodara v. M/S Emtici Engineering Ltd. ==========================================================
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Incometax, Central-1, Kolkata v. Kartick Bose
High Court · 2022 · Dismissed
Assessee
Wp(C)/5321/2022 Of Xavier University,Puri v. Commissioner Of Income Tax(Exemptions)
High Court · 2022 · Other
—
Commissioner Of Income Tax - I, Tiruchirapalli v. The Lakshmi Vilas Bank Ltd., Salem Road, Kathaparai,Karur
High Court · 2022 · Other
—
Commissioner Of Income Tax v. M/S. Best Corporation Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax -1, Kolkata v. M/S. Brolly Dealcom Llp
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 v. Shukla Dairy Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax 1 v. Shukla Dairy Pvt. Ltd
High Court · 2022 · Allowed
Revenue
M/S Icici Bank Ltd., Accounting & Taxation Group v. The Joint Commissioner Of Income Tax, Special Range - Iii, Chennai
High Court · 2022 · Other
—
Wtax/746/2022 Of Anuradha Wadhwa v. The Pr Commissioner Of Income Tax And 2 Others
High Court · 2022 · Dismissed
Revenue
Srei Equipment Finance Limited v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax And Others
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Naina Saraf, B
High Court · 2022 · Allowed
Revenue
M/S. Olympus Suppliers Pvt. Ltd. &Anr v. The Principal Commissioner Ofincome Tax, Kolkata-2 & Anr
High Court · 2022 · Allowed
Assessee
Ita/9/2018 Of Principal Commissioner Of Income Tax,Cuttack v. M/S.sonali Jewelers
High Court · 2022 · Dismissed
Assessee
Mr. T.k. Satapathy, Senior Standing Counsel v. M/S. Orissa State Police Housing & Welfare Corporation Ltd
High Court · 2022 · Dismissed
—
Wpt v. Income Tax Department Ministry Of Finance (Goi)
High Court · 2022 · Dismissed
Revenue
Wp/9445/2022 Of Sivakumaran Pugazhendhi v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Srei Equipment Finance Limited v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Itat/46/2021 Of Principal Commissioner Of Income Tax-1 Kolkata v. M/S West Bengal State Electricity Transmission Co Ltd
High Court · 2022 · Allowed
Revenue
M/S Nagindas Kasturchand And Bros v. Principal Commissioner Of Income Tax 3, Ahmedabad
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Bengal United Credit Belani Housing Ltd
High Court · 2022 · Dismissed
Assessee
Wp(C)/9411/2022 Of Aster Dm Healthcare Ltd v. The Principal Commissioner Of Income Tax – Kochi I
High Court · 2022 · Other
—
Wa/1939/2018 Of M/S.state Bank Of India v. Chief Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Chandimata Management Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Peacock Apparels (P) Ltd v. Assistant Commissioner Of Income-Tax,Company Circle – 1,Madurai
High Court · 2022 · Dismissed
Revenue
Wp/6580/2022 Of M/S.blue Diamond Leders v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
M/S. Kinnor Kinnoree & Anr v. The Commissioner Of Income Tax, Kolkata & Ors
High Court · 2022 · Dismissed
Revenue
Wp(C)/8565/2022 Of V-Guard Industries Limited v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Itat/148/2021 Of Principal Commissioner Of Income Tax, Central-1, Kolkata v. M/S. Rashmi Metaliks Ltd
High Court · 2022 · Allowed
Revenue
Itta/61/2022 Of Principal Commissioner Of Income Tax Central v. Sri Ch.govardhan Naidu
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions) Delhi v. M/S Shugan Chandra Kothari Trust
High Court · 2022 · Dismissed
Assessee
M/S. Rajrath Merchants Private Limited v. Union Of India
High Court · 2022 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. Amnet Systems Pvt Ltd., Jvl Plaza, 1St Floor, 501, Anna Salai, Teynampet
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax – 1, Kolkata v. Bangiya Gramin Vikash Bank
High Court · 2022 · Allowed
Revenue
Wp(C)/2643/2022 Of Mallelil Industries Private Limited v. Sri.jose Joseph, Learned Standing Counsel For The
High Court · 2022 · Other
—
Sri Sai Swadhin Commercial Private Limited v. The Principal Commissioner Of Income Tax, (Central), Direct Taxes Building
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax – 9, Kolkata v. Manju Osatwal
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-2, Kolkata v. Ashoke Surana
High Court · 2022 · Dismissed
Assessee
Rupashree Das, Khurda v. Commissioner Of Income Tax And Others
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income Tax, (Exemptions), Kolkata v. Nawal Kishore Kejriwal Charity Trust
High Court · 2022 · Dismissed
Assessee
Labdhan Merchants Pvt. Ltd. & Anr v. Income Tax Officer, Ward 1(4), Kolkata & Ors
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax – 2, Kolkata v. M/S. Long View Tea Co. Ltd
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Taxchennai v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax Central - 1, Kolkata v. M/S. Rashmi Metaliks Ltd
High Court · 2022 · Allowed
Revenue
By Mr v. Chandrashekar, Advocate
High Court · 2022 · Allowed
—

Key issues litigated under Section 263

Section 263 case law — FAQs

What does Section 263 of the Income-tax Act deal with?
Section 263 relates to Revision by CIT (prejudicial). This page collects 1,468 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 263.
How many case laws are available on Section 263?
EaseValue has indexed 1,468 income-tax judgments citing Section 263 — each with parties, citation, court, year, outcome and the full order text.
How can Section 263 judgments help my case?
They show how courts have decided Section 263 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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