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Income-tax Act · Case Law

Section 273B Income Tax Case Law

Browse 124 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 273B 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 273B has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 273B (showing 124 of 124)

Kamaljeet Kaur Gill v. The Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.) Office Of Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.), Central Revenue Building, Raio2
High Court · 2025 · Allowed
Assessee
Kamaljeet Kaur Gill v. The Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.) Office Of Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.), Central Revenue Building, Raio2
High Court · 2025 · Allowed
Assessee
Kamaljeet Kaur Gill v. The Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.) Office Of Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.), Central Revenue Building, Raio2
High Court · 2025 · Allowed
Assessee
Ita/1184/2006 Of The Commissioner Of Income Tax v. M/S Jindal Tractebel Power Co Ltd
High Court · 2025 · Dismissed
Assessee
> v. Joint Commissioner Of Income Tax, Range 73
High Court · 2024 · Other
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> v. M/S Delhi State Taxi Operators Cooperative Thrift Credit And Services Society Ltd
High Court · 2024 · Dismissed
—
Natarajan Anandh Kumar v. Assessment Unit Income Tax Department Ministry Of Finance Government Of India New Delhi
High Court · 2024 · Other
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Harshdip Singh Dhillon v. Union Of India
High Court · 2024 · Allowed
Assessee
v. K.m.mammen
High Court · 2023 · Other
—
The Pr Commissioner Of Income Tax - 15 v. Jasjit Singh
High Court · 2023 · Other
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Principal Commissioner Of Income Tax- 12, New Delhi v. Ms L And T Sucg Jv Cc27
High Court · 2023 · Other
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Wp(C)/674/2014 Of Sub Registrar, Sri.v.g.cleetus v. Director Of Income Tax (Intelligence)
High Court · 2023 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Central 1, Kolkata v. Shri Sanjay Dhingra
High Court · 2022 · Allowed
Revenue
K.m.mammen v. The Principal Commissioner Of Income Tax, Central – I
High Court · 2022 · Allowed
Assessee
R/Special Civil Application v. Union Of India & 1 Other(S
High Court · 2022 · Other
—
Ita/79/2015 Of The Commissioner Of Income Tax v. M/S.assanar & Sons
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.ssl-Ttk Ltd
High Court · 2021 · Dismissed
Assessee
Ita/34/2016 Of M/S. Subscribers Chits (P) Ltd v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax Salem v. M/S.thakadoor Spinning Mills (P) Ltd., 1-C, Ramaliga Chetty Street, Dharmapuri – 636 701
High Court · 2021 · Other
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Visuvasam Amal Manickkaraj,Sub-Registrar,Office Sub-Registrar,Postal Colony,Thottipalayam,Tirupur v. The Director Of Income-Tax, (Cib), (I/C), Nungambakkam High Road, Chennai – 600 034
High Court · 2021 · Allowed
Assessee
Mr. Bangaru Dhandapani v. The Deputy Commissioner Of Income Tax,Business Circle- I,Chennai
High Court · 2021 · Other
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Commissioner Of Income Tax, Salem v. M/S.thakadoor Spinning Mills (P) Ltd., 1C, Ramalinga Chetty Road, Dharmapuri – 636 701
High Court · 2021 · Dismissed
Assessee
Sri.m.palani Adaicalam v. The Assistant Commissioner Of Income Tax, Circle-I, D.p.thottam, Muthialpet, Puducherry-3
High Court · 2020 · Allowed
Assessee
Ita/320/2019 Of Peroorkkada Service Co-Operative Bank Limited v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
George v. The Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Tax Case Nos.1431 & 1432 Of 2007 v. Tax Case Filed Under Section 260A Of The Income Tax Act,1961 Against The Order Of The Income Tax Appellate Tribunal, 'D'bench, Chennai, Dated 16.9.2007 Made In
High Court · 2019 · Allowed
Assessee
Ita/196/2014 Of Listin Stephen v. The Deputy Commissioner Of Income Tax, Kottayam
High Court · 2019 · Dismissed
Revenue
International Pvt. Ltd v. As Observed By The Bench In The Referenceorder, There May Not Be Much Scope For Discussion Onfacts. However, To Have An Exhaustive Analysis, It Willbe Worthwhil
High Court · 2018 · Allowed
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P.senthil Kumar v. Principal Commissioner Of Income Tax-5, Chennai
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax,Tiruchirapalli.appellant/Repondent v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2018 · Dismissed
Assessee
Itta/460/2018 Of M/S.siora Infrastructures Private Ltd v. The Addtional Comissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ita/148/2016 Of The Commissioner Of Income Tax (Tds) v. Eurotech Maritime Academy Pvt. Ltd
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax-1,Mumbai, R v. M/S Dedicated Healthcare Services (Tpa) India Pvt. Ltd., Kambatabuilding, 3[Rd] Floor, East Wing
High Court · 2018 · Dismissed
Assessee
Uday S. Jagtap v. Joint Commissioner Of Income Tax Central Range, Nashik
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax - 4 v. Nayanaben H Kotecha
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income-Tax, Bathinda v. M/S Tehal Singh Khara & Sons
High Court · 2018 · Dismissed
Assessee
Annexure J: True Copy Of The Judgment Of The High Court Of Delhi In The Case Of Cit v. M/S.samora Hotels Pvt. Ltd.the Case Of Cit Vs. M/S.samora Hotels Pvt. Ltd
High Court · 2018 · Allowed
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Mr. N. C. Mohanty For The v. Sridharan, Senior Counsel A/W Mr. Shyam Gopal, Mr. Ziyad Madon, S. Sriram Ib/ Veritas Legal For The
High Court · 2018 · Dismissed
—
Wp(C)/1106/2018 Of Antony Sunny v. The Joint Commissioner Of Income Tax
High Court · 2018 · Other
—
Itta/187/2005 Of K.devender Reddy v. The Income Tax Officer
High Court · 2017 · Dismissed
Revenue
Dc I T (International Taxation) Jaipur Through Commissioner Ofincome Tax, Internationl Taxation-I, New Delhi v. M/S National Highway Authority Of India P1U-Ew-V 7A & B, Ramkamal Road
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Denso India Limited
High Court · 2017 · Allowed
Revenue
Ita.27/12 v. The Revenue Is In Appeal Raising The Following
High Court · 2017 · Allowed
Assessee
Ita/41/2016 Of . Commissioner Of Income Tax v. Versus ...Appellant
High Court · 2017 · Dismissed
Assessee
W.p.(C)/17525/2004 Of M/S Woodward Governor (India) Ltd v. Commr Of Income Tax-Xvii & Ors
High Court · 2016 · Allowed
Assessee
S.jayanthi Shri v. The Assistant Commissioner Of Income Tax, Central Circle-I, Coimbatore
High Court · 2016 · Allowed
Assessee
Hindustan Coca Cola Beverages Pvt. Ltd v. Jt. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Ita/73/2016 Of Ispg Technologies India (P) Ltd v. The Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Ita/57/2007 Of The Commissioner Of Income Tax, Tvm v. M/S.muthoor Bankers (Aryasala), Tvm
High Court · 2016 · Other
—
Commissioner Of Income Tax-Ii, Jodhpur v. M/S Gachhipura Kray Vikray Shahkari Samiti Ltd.(D.b.income Tax Appeal
High Court · 2016 · Allowed
—
Central Scientific Instruments Organization, Chandigarh v. Commissioner Of Income Tax (Tds), Chandigarh And Another
High Court · 2016 · Dismissed
Revenue
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Borne Out From The Record. Statement Made By The Assessee Cannot Be Said To Be Incorrect, For The Authorities Below, Concurrently Found The Same To Be Plausible v. A.b. Shanthi, (2002) 6 Scc 259
High Court · 2015 · Allowed
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v. The Deputy Commissioner Of Income Tax,Special Range Iii, Chennai
High Court · 2015 · Dismissed
Revenue
Ita/83/2014 Of Grihalakshmi Vision v. The Additional Commissioner Of Income Tax
High Court · 2015 · Other
—
The Commissioner Of Income Taxchennai v. Mr.d.muralikrishna
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax-13, Mumbai v. Dushayant Development Corporation
High Court · 2015 · Dismissed
Assessee
Annexure D: Kerala High Court's Order In I.t.appeal v. Muthootbankers Andfinancers, Trivandrum, Copy Of The Judgment Of Thekerala High Court.26/02/2009 In Commissioner Of Income Tax, Trivandrum Vs Muthootbankers And
High Court · 2015 · Allowed
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Reliance On The Judgment Of This Court In U.s. Technologiesinternational (P) Limited v. Commissioner Of Income Tax [(2010
High Court · 2015 · Dismissed
Revenue
Appellant In All The Tax Case Appeals v. The Joint Commissioner Of Income Taxpondicherry Rangepondicherry
High Court · 2015 · Dismissed
Revenue
Jrd Stock Brokers (P) Ltd v. Mr. Justice S. Ravindra Bhat (Open Court
High Court · 2015 · Dismissed
—
Sancheti Motors Ltd.a v. The Income Tax Officercompany Ward I(3)Chennai
High Court · 2015 · Allowed
Assessee
M/S.nandhi Dhall Mills42, Narashimha Chetty Road,Shevapet, Salem - 636 002 v. The Commissioner Of Income-Taxsalem
High Court · 2015 · Dismissed
Revenue
+ Ita 336/2002 Commissioner Of Income Tax, Delhi-Viii, New Delhi v. M/S. Muthoot Financiers, New Delhi
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-I v. Baroda Extrusion Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Gururaj Mini Roller Flour Mills v. $The Addl. Commissioner Of Income-Tax, Range-I, Hyderabad
High Court · 2014 · Allowed
Assessee
The Commissioner Of Income Tax - I Chennai v. Shri.t.perumal (Indl.)
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Delhi Xvii v. M/S.babcock Power (Overseas Projects) Ltd
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.rashi Injection Moulders139, Sidco Industrial Estate,Thirumudivakkam,Chennai - 600 032
High Court · 2014 · Dismissed
Assessee
Whether The Tribunal Is Right In Law In Sustaining The Penaltyimposed By The Respondent Under Section 271Fa Beyond Thetime Limitation Prescribed Under Section 2 v. Director Of Income Tax (Cib) Chandigarh
High Court · 2014 · Dismissed
Revenue
Ita/111/2013 Of M/S Charan Dass Ashok Kumar v. Commissioner Of Income Tax-Iii
High Court · 2014 · Dismissed
Revenue
Proves That There Was Reasonable Cause For The Said Failure.reliance Has Been Placed On Aé_E Decision Rendered _ Incommissioner Of Income Tax v. Haryana Agro Services(2005) 279 Itr 1153
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Incometax, Aaykar Bhavan,Aurangabad v. Wens Cargo Movers Pvt. Ltd.vardhaman Chambers, Mondha Road,Surana Compunnd, Aurangabad
High Court · 2014 · Dismissed
Assessee
Ita v. Ita
High Court · 2013 · Other
—
Manjula Chellur, C.j v. M/S.data Softwareresearch Co.p.ltd. (Cdj 2006 Mhc 1925
High Court · 2013 · Dismissed
—
Ita/11/2008 Of Commissioner Of Income Tax And Anr v. M/S Iqbalpur Cooperative Cane Development Union Ltd., Railway Road, Roorkee
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax – I,Trichirapalli v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax-Iii v. M/S. Shri Sidhdata Ispat (P) Ltd
High Court · 2012 · Allowed
Revenue
M K Road, Mumbai – 400 020 v. M/S.triumph International Finance (I) Limited
High Court · 2012 · Other
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Honourable Mr.justice v. M. Sahai
High Court · 2012 · Dismissed
—
Honourable Mr.justice v. M. Sahai
High Court · 2012 · Dismissed
—
Honourable Mr.justice v. M. Sahai
High Court · 2012 · Other
—
M K Road, Mumbai – 400 020 v. M/S.triumph International Finance (I) Limited
High Court · 2012 · Other
—
The Commissioner Of Income-Tax v. M/S Samora Hotels P. Ltd
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax-I,Kendriya Rajaswa Bhavan,Gadkari Chowk, Old Agra Road,Nashik - 422 002 v. Ashapuri Urban Cooperative Creditsociety Ltd., A/P. Shindkheda,District : Dhule
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax-I - Appellant(S v. Becharbhai P Parmar - Opponent(S
High Court · 2012 · Other
—
1]In Cit v. Th] December 2011Rrb
High Court · 2011 · Other
—
Commissioner Of Income Tax (Tds v. M/S American Express Bank Ltd
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income Tax - 1, Nashik v. Yadav Builders & Developers
High Court · 2011 · Dismissed
Assessee
Itxa/1432/2011 Of The Commissioner Of Income Tax -Iv Pune v. Sshri Marda Balkisan Gopilal
High Court · 2011 · Dismissed
Assessee
M/S Sona Paper Boards Ltd v. Joint Commissioner Of Income Tax
High Court · 2011 · Allowed
Assessee
Ita/202/2010 Of The Commissioner Of Income Tax (Central) v. M/S.heera Construction Co.pvt. Ltd
High Court · 2011 · Allowed
Revenue
… Appellant Through: Ms. Rashmi Chopra, Advocate v. Cadbury India Limited, Northern Region Office, C-2, Green Park Extension, New Delhi
High Court · 2011 · Dismissed
—
Itta/559/2010 Of The Commissioner Of Income Tax-Iii v. M/S. Vinayaka Agritech Limited
High Court · 2011 · Dismissed
Assessee
Ita/237/2010 Of Commissioner Of Income Tax, Kottayam v. Shri.p.k.shamsuddin
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax v. Shri Manohar Lal Thakral
High Court · 2011 · Allowed
Revenue
Punjab Land Development & Reclamation Corporation Limited v. Deputy Commissioner Of Income Taxchandigarh
High Court · 2010 · Allowed
Assessee
Manager, Union Bank Of Indialudhiana v. Commissioner Of Income Taxludhiana
High Court · 2010 · Allowed
Assessee
M/S. Lucky Iron Scrap Co., Jalandhar v. Commissioner Of Income-Tax (Appeals)Jalandhar And Another
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Tax, Bathinda v. The Faridkot-Bathinda Kshetriya Gramin Bank, Bathinda
High Court · 2010 · Allowed
Revenue
�6.1.There Is Decision Directly On The Issue By Respected Co-Ordinate Bench, Cochin In The Case Of Ito v. J.p.devadhar, J
High Court · 2009 · Dismissed
Assessee
While Taking The Above View, The Tribunal Has Also Relied Upon A Judgment Of The Apex Court In The Case Of Motilal Padanpat Sugar Mill Co. Ltd v. J.p.devadhar,J
High Court · 2009 · Dismissed
—
Ita/3/2009 Of M/S.us Technologies International Pvt.lt v. The Commissioner Of Income Tax,Trivandr
High Court · 2009 · Other
—
Itxa/2685/2009 Of The Commissioner Of Income Tax -8 ,Mumbai v. M/S Sukh Hotels Pvt. Ltd
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax v. M/S.sukh Hotels Pvt. Ltd
High Court · 2009 · Allowed
Revenue
The Commissioner Of Income-Tax-Iii v. Shinganapur Mohi Panchkroshi Gramin
High Court · 2009 · Dismissed
Assessee
The Commissioner Of Income-Tax-Iii v. Jaybhawani Gramin Bigar
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax, Udaipur v. Shrisatyendra Kumar Dosi(D.b.income Tax Appeal
High Court · 2009 · Dismissed
—
Itxa/523/2006 Of The Commissioner Of Income Tax City-Ii, Kolhapur v. Shri. Vasantrao Chougule Nagari Sahakari Pat Sanstha Ltd
High Court · 2009 · Dismissed
Assessee
M/S Veena Theater v. The Commissioner Of Income Tax-Ii,Patna
High Court · 2008 · Dismissed
Revenue
Development Corporation v. Commissioner Of Income
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S. Akshar Motors )........ Respondant
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax, Karnal v. The Kailram Co-Op. Credit & Service Society Ltd.v&Po Kailram Distt.kaithal
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax, Karnal v. The Sajuma Co-Op. Credit & Service Society Ltd.&Po Sajuma Distt.kaithal
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax, Karnal v. The Umri Co-Op.credit & Service Society Ltd.v&Po Umri, Distt. Kaithal
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax, Tamil Nadu-I, Madras v. M/S.jayasakthi Benefit Fund Limited7/12 Lic Nh
High Court · 2007 · Allowed
Revenue
Itxa/1083/2004 Of The Commissioner Of Income-Tax v. M/S. Kamlashanka P. Joshi And Co
High Court · 2007 · Dismissed
Assessee
Commissioner Of Income-Tax, Coimbatore v. M/S.rugmini Ram Ragav Spinners P Ltd.,Coimbatore
High Court · 2007 · Dismissed
Assessee
Commissioner Of Income-Tax, Chennai v. M/S.viswapriya Financial Services & Securities Ltd
High Court · 2007 · Dismissed
Assessee
The Commissioner Of Income-Tax,Coimbatore v. L.s.lakshmanaswamy
High Court · 2007 · Dismissed
Assessee
M/S Bajrang Oil Mills v. The Income Tax Officer, Balotra
High Court · 2006 · Allowed
Assessee
Indian Plywood Manufacturing Co. Ltd. And Ors v. Along With
High Court · 2006 · Allowed
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Tc/185/2004 Of Commissoner Of Income Tax-Vii v. M/S.kundrathur Finance& Chit
High Court · 2006 · Dismissed
Assessee
Whether It Is To Be Circulated To The Civil Judge? : No -------------------------------------------------------------- The Commissioner Of Income Tax v. Tea King
High Court · 1999 · Dismissed
Assessee

Key issues litigated under Section 273B

Section 273B case law — FAQs

What does Section 273B of the Income-tax Act deal with?
This page collects 124 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 273B.
How many case laws are available on Section 273B?
EaseValue has indexed 124 income-tax judgments citing Section 273B — each with parties, citation, court, year, outcome and the full order text.
How can Section 273B judgments help my case?
They show how courts have decided Section 273B 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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