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Income-tax Act · Case Law

Section 268A Income Tax Case Law

Browse 552 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 268A 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 268A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 268A (showing 300 of 552)

C.g.c.g v. Division Bench
High Court · 2024 · Other
Chhattisgarh v. Basant Kumar Jain
High Court · 2024 · Other
Pr. Commissioner Of Income Tax (Central)-2 v. None
High Court · 2024 · Dismissed
Assessee
Ita/61/2012 Of Comnr.of Income Tax v. Kiran J.shah
High Court · 2019 · Other
Ita/19/2006 Of Comnr.of Incometax v. Bijay Ku.garg
High Court · 2019 · Other
Ita/11/2007 Of Comnr.of Incometax v. Satarupa Nayak
High Court · 2019 · Other
Sjc/71/1990 Of Commnr.,Income Tax v. Prahallad
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. John Geevargese
High Court · 2019 · Other
Ita/27/2004 Of Commnr.of Income Tax v. Nicco Industries Ltd
High Court · 2019 · Dismissed
Assessee
Ita/84/2011 Of Comnr.of Income Tax v. O.f.d.co.ltd
High Court · 2019 · Dismissed
Assessee
Ita/70/2006 Of Comnr.of Incometax v. B.b.s.r,Stock Exchan
High Court · 2019 · Dismissed
Assessee
Ita/69/2006 Of Comnr.of Income Tax v. Bbsr Stock Exchange
High Court · 2019 · Dismissed
Assessee
Ta/47/2002 Of Commnr.of Income Tax v. Rollex Paints
High Court · 2019 · Dismissed
Assessee
Ita/44/2013 Of Comnr.of Income Tax v. Sanjeeb Ku.bala
High Court · 2019 · Dismissed
Assessee
Ita/53/2013 Of Comnr.of Income Tax v. Niranjan Pati
High Court · 2019 · Dismissed
Assessee
Ita/164/2011 Of Comnr.,Of Income Tax v. M/S.om Road Carriers
High Court · 2019 · Dismissed
Assessee
Ita/82/2013 Of Comnr.of Income Tax v. Dinesh Ch.khimji Nan
High Court · 2019 · Dismissed
Assessee
Ita/73/2006 Of Comnr.of Income Tax v. Barabati Properties
High Court · 2019 · Dismissed
Assessee
Ita/26/2015 Of Commnr.of Income Tax v. Anamika Sharma
High Court · 2019 · Dismissed
Assessee
Ita/5/2015 Of Commissioner Of Income Tax v. Bikash Ku.agarwal
High Court · 2019 · Dismissed
Assessee
Ita/125/2013 Of Comnr.of Income Tax v. Arss Infrastructure
High Court · 2019 · Dismissed
Assessee
Ita/93/2008 Of Commnr. Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/139/2006 Of Commnr.of Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/3/2014 Of Comnr.of Income Tax v. Orissa Sponge Iron
High Court · 2018 · Dismissed
Assessee
Ita/58/2013 Of Comnr.of Income Tax v. Jagannath Cotton Gin
High Court · 2018 · Dismissed
Assessee
Ita/14/2014 Of Comnr.of Income Tax v. Maa Uttarayani Rolle
High Court · 2018 · Dismissed
Assessee
Ita/71/2011 Of Commr.of Income Tax v. Sanjay Memorial Inst
High Court · 2018 · Dismissed
Assessee
Ita/16/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/116/2013 Of Comnr.of Income Tax v. Diwan Chand Garg
High Court · 2018 · Dismissed
Assessee
Ita/111/2013 Of Comnr.of Income Tax v. Pasupati Feeds
High Court · 2018 · Dismissed
Assessee
Ita/15/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/23/2014 Of Commnr.of Income Tax v. Harshad Rai Mehta
High Court · 2018 · Dismissed
Assessee
Ita/10/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/57/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/104/2013 Of Comnr.of Income Tax v. Bharati Parhi
High Court · 2018 · Dismissed
Assessee
Ita/34/2015 Of Commissioner Of Income Tax v. Bhaskar Dash
High Court · 2018 · Dismissed
Assessee
Ita/55/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/109/2013 Of Comnr.of Income Tax v. Agarwal Transport Co
High Court · 2018 · Dismissed
Assessee
Ita/9/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/108/2013 Of Comnr.of Income Tax v. Babish Prusty
High Court · 2018 · Dismissed
Assessee
Ita/23/2015 Of Commnr.of Income Tax v. Ranjit Ku.badajena
High Court · 2018 · Dismissed
Assessee
Ita/6/2012 Of Comnr.,Of Income Tax v. Falcon Real Estate
High Court · 2018 · Dismissed
Assessee
Ita/3/2012 Of Comnr.,Of Income Tax v. N.m.lok Kalyan Trust
High Court · 2018 · Dismissed
Assessee
Ta/39/2002 Of Commnr.of Income Tax v. East Coast Breweries
High Court · 2018 · Dismissed
Assessee

Key issues litigated under Section 268A

Section 268A case law — FAQs

What does Section 268A of the Income-tax Act deal with?
This page collects 552 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 268A.
How many case laws are available on Section 268A?
EaseValue has indexed 552 income-tax judgments citing Section 268A — each with parties, citation, court, year, outcome and the full order text.
How can Section 268A judgments help my case?
They show how courts have decided Section 268A 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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