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Income-tax Act · Case Law

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

Browse 2,482 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 2,482)

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
Commissioner Of Income Tax 7 v. M/S Paville Projects Pvt. Ltd.
Supreme Court · 2023 · [2023] 3 S.C.R. 310 · Allowed
Revenue
Commissioner Of Income Tax, Chennai v. Mohammed Meeran Shahul Hameed
Supreme Court · 2021 · [2021] 8 S.C.R. 758 · Allowed
Revenue
The Principal Commissioner Of Income Tax-8 v. M/S Yes Bank Ltd.
Supreme Court · 2019 · [2019] 5 S.C.R. 6 · Allowed
Revenue
Deputy Commissioner Of Income-Tax, Circle 11 (I) Bangalore v. M/S. Ace Multi Axes Systems Ltd.
Supreme Court · 2017 · [2017] 12 S.C.R. 21 · Allowed
Revenue
Commissioner Of Income Tax-Gujarat-Ii v. Kwality Steel Suppliers Complex
Supreme Court · 2017 · [2017] 3 S.C.R. 1022 · Dismissed
Assessee
Commiss"Ioner Of Income Tax. Mumbai v. Amitabh Bachchan
Supreme Court · 2016 · [2016] 3 S.C.R. 516 · Other
M/S. Toyota Motor Corporation v. Commnr. Of Income Tax
Supreme Court · 2008 · [2008] 12 S.C.R. 943 · Dismissed
Revenue
Commissioner Of Income Tax, Thiruvananthapuram v. Joseph Valakuzhy
Supreme Court · 2008 · [2008] 7 S.C.R. 752 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S. Alagendran Finance Ltd.
Supreme Court · 2007 · [2007] 8 S.C.R. 558 · Dismissed
Assessee
Commissioner Of Income Tax, Bhopal v. Ralson Industries Ltd.
Supreme Court · 2007 · [2007] 1 S.C.R. 53 · Allowed
Revenue
Income Tax Officer, Bangalore v. M/S. Induflex Products (P) Ltd.
Supreme Court · 2005 · [2005] SUPP. 5 S.C.R. 693 · Allowed
Revenue
Berger Paints India Ltd. v. Commissioner Of Income Tax, Calcutta
Supreme Court · 2004 · [2004] 2 S.C.R. 502 · Allowed
Assessee
Sakthi Trading Co. v. Commissioner Of Income Tax, Coimbatore
Supreme Court · 2001 · [2001] SUPP. 1 S.C.R. 214 · Allowed
Assessee
Hindustan Aeronautics Ltd. v. Commissioner Of Income Tax Karnataka-I, Bangalore
Supreme Court · 2000 · [2000] SUPP. 1 S.C.R. 230 · 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
United Commercial Bank, Calcutta v. Commissioner Of Income Tax, West Bengal-Iii Calcutta.
Supreme Court · 1999 · [1999] SUPP. 3 S.C.R. 254 · Allowed
Assessee
Uco Bank, Calcutta v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1999 · [1999] 3 S.C.R. 635 · Allowed
Assessee
Premier Cable Co. Ltd. v. Commissioner Of Income Tax, Cochin
Supreme Court · 1999 · [1999] 2 S.C.R. 143 · Dismissed
Revenue
R. Dalmia v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 454 · Dismissed
Revenue
Commissioner Of Income Tax, Kanpur v. Nitya Nano Devkinandan
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 575 · Allowed
Revenue
M/S. South India Steel Rolling Mills, Madras v. Commissioner Of Income Tax, Madras
Supreme Court · 1997 · [1997] 2 S.C.R. 488 · Dismissed
Revenue
East India Hotels Ltd. Calcutta v. Commissioner Of Income Tax, Calcutta
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 632 · Allowed
Assessee
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
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
Principal Commissioner Of Income Tax, Rohtak v. M/S Din Day
High Court · 2024 · Dismissed
Assessee
Sipura Developers Pvt Ltd v. Pr. Commissioner Of Income Tax 7
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Y.jagan Mohan
High Court · 2024 · Dismissed
Assessee
Muthukumar Sivakami v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Incoem Tax, Asansol v. Monika Mondal
High Court · 2024 · Dismissed
Assessee
By Advs.harisankar v. Menon
High Court · 2024 · Other
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
Kavita Y Singhania v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Taxation -3 v. Saif Partner India Iv Ltd
High Court · 2023 · Other
Commissioner Of Income Tax, Kolkata-Iv v. Jct Limited
High Court · 2023 · Allowed
Revenue

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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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