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Case Law › Section 276C
Income-tax Act · Case Law

Section 276C Income Tax Case Law — Prosecution for Tax Evasion

Browse 183 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 276C (Prosecution for Tax Evasion) 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 276C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 276C (showing 183 of 183)

Price Waterhouse Coopers Pvt. Ltd v. Commissioner Of Income Tax, Kolkata-1 And Anr
Supreme Court · 2012 · [2012] 8 S.C.R. 849 · Allowed
Assessee
P. Jayappan v. S.k. Perumal, First Income-Tax Officer, Tuticorin
Supreme Court · 1984 · [1985] 1 S.C.R. 536 · Dismissed
Revenue
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
—
The Instant Application Has Been Filed Seeking Quashing Of The Entire Proceeding Of Complaint Case v. Vishal Kumar), Under Section 276C(2) Read-With Section 278E Of Income Tax Act
High Court · 2025 · Other
—
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
—
The Pr. Commissioner Of Income Tax v. Prabodh Kumar Tiwari With
High Court · 2025 · Other
—
Sri. Pradeep Dayanand Kothari v. The Deputy Commissioner Of Income Tax,Corporate Circle 4(2),Chennai -600 034
High Court · 2025 · Allowed
Assessee
Crl.p/102430/2024 Of Anand Kubendra Kalal v. The Income Tax Department
High Court · 2025 · Allowed
Assessee
Raj Goenka v. Union Of India Through Assistant Commissioner Of Tax Namely Shri Biswanath Maji, Income Tax Department, At Circle – 2(1)
High Court · 2024 · Allowed
Assessee
Waterways Shipyard Pvt. Ltd Rep. By Its Auth. Signatory Ramchandra Shirodkar And Anr v. The Income-Tax Department
High Court · 2024 · Other
—
Narendar Singh @ Narendra Singh v. Union Of India Through Sri Bankim Kumar Mardi, Son Of Late Mahati Mardi, Income Tax Officer Ward 1(3), P.o. And P.s.-Bistupur, Jamshedpur
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. Sh. Kishan Lal Madhok
High Court · 2024 · Dismissed
Assessee
Mr. Abhisek Singhvi, Advs v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Dr. K.v. Subbarao v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Ward 62(1), Delhi v. Sukhpreet Singh Chopra Through
High Court · 2024 · Other
—
Thirupathi Kumar Khemka v. The Chief Commissioner Of Income Tax-1Room
High Court · 2024 · Other
—
Jasbir Singh Ryait v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Shri Bachhraj Bamalwa v. Shampa Dutt (Paul), J
High Court · 2024 · Dismissed
—
Ward-2, Ajmer (Raj v. Rajendra Prasad Vaish
High Court · 2024 · Dismissed
—
Aadith D Vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
Aadith D Vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
K.kaleeswaran v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
Aadith D.vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
Crl Mp/2170/2024 Of Mahaveer Mirror Industries P.ltd v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Mukesh P. Purohit v. Income Tax Officer – 18 (3)(5
High Court · 2024 · Allowed
Assessee
Chambal Fertilizers And Chemicals Limited, Cfcl Complexgadepan, Gadepan v. Order
High Court · 2024 · Allowed
—
G R Infraprojects Limited v. Assistant Commissioner Of Income-Tax, Circle-2, Aaykarbhawan, Subcity Center, Savina, Udaipur Rajasthan
High Court · 2024 · Allowed
Assessee
v. K.m.mammen
High Court · 2023 · Other
—
P.arulmudi v. The Assistant Commissioner Of Income Tax,New
High Court · 2023 · Dismissed
Revenue
@ Krishnaswami Vijayakumar v. The Deputy Director Of Income Tax,(Investigation
High Court · 2023 · Dismissed
Revenue
Rohitkumar Nemchand Piparia v. The Deputy Director Of Income Tax(Inv
High Court · 2023 · Dismissed
Revenue
Sanjiv Gupta v. Chief Commissioner Of Income Tax (Central) & Anr
High Court · 2023 · Other
—
Sanjiv Gupta v. Chief Commissioner Of Income Tax (Central) & Anr
High Court · 2023 · Other
—
R.revathy v. The Assistant Commissioner Of
High Court · 2023 · Dismissed
—
Crlp/12664/2016 Of Sudhir Sanghi, Hyderabad v. Dy.commissioner Of Income Tax, Hyd And 2 Otrs, Rep Spl.pp
High Court · 2023 · Allowed
Assessee
Crlp/2684/2022 Of M/S. Tirumala Tirupati Constructions India (P) Ltd. And Another v. Assistant Director Of Income Tax (Investigation)
High Court · 2023 · Allowed
Assessee
By Sri. Y v. Raviraj, Advocate
High Court · 2023 · Allowed
—
Crl.p/101825/2023 Of Suresh G. Sholapurmath v. Income Tax Department
High Court · 2023 · Allowed
Assessee
Crl.p/101824/2023 Of Suresh G. Sholapurmath v. Income Tax Department
High Court · 2023 · Allowed
Assessee
Crl.p/101816/2023 Of Suresh G. Sholapurmath v. Income Tax Department
High Court · 2023 · Allowed
Assessee
Crl.p/101821/2023 Of Suresh G. Sholapurmath v. Income Tax Department
High Court · 2023 · Allowed
Assessee
Wp/745/2009 Of Marico Ltd v. Director Of Income Tax (Inv.) Unit-Vi And 3 Ors
High Court · 2023 · Other
—
Crl.p/100394/2020 Of Nagaraj Chamaraj Hundekar v. Income Tax Department
High Court · 2023 · Dismissed
Revenue
Pradip Prasad .... .... … v. Union Of India Through Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
Sri Chhatar Singh Dugar & Ors v. Shampa Dutt (Paul), J
High Court · 2023 · Dismissed
—
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Crl Op/29403/2022 Of M/S.m.p.engineers v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Satendra Kumar Jalan v. State Of Jharkhand 2.Union Of India Through Sri Mayank Mishra, Deputy Director Of Income Tax (Investigation), Unit-Ii, Ranchi …… Opp. Parties
High Court · 2022 · Allowed
Assessee
Crlp/10092/2016 Of Kolla Ashok Kumar v. The Dy Commissioner Of Income Tax Circle
High Court · 2022 · Allowed
Assessee
Wp/429/2022 Of Footcandles Film Private Limited And Anr v. Income Tax Officer Tds-1 And 3 Ors
High Court · 2022 · Other
—
In Support Of His Contention, He Relied On The Judgment In The Case Of Vyalikaval House Building Co-Operative Society Limited v. The Income Tax Department, Central Circte-1(1)Fcriminal Petition Nos.4891 And 4892 Of 2014, Dated 14.06.20191 Of Karnataka High Court
High Court · 2022 · Allowed
Assessee
Crlrc/2922/2017 Of Sada Kesava Reddy v. The Dy Commissioner Income Tax Rep By Spl P.p For Income Tax
High Court · 2022 · Dismissed
Revenue
Cr.m.p v. Commissioner Of Income Tax (Central), Central Revenue Building, 3[Rd]Floor, Birchand Patel Marg, P.o. G.p.o., P.s. Kotwali, District- Patna
High Court · 2022 · Allowed
Assessee
Ita/13/2016 Of Pr. Commissioner Of Income Tax v. Ms J.m.j Essential Oil Compnay
High Court · 2022 · Allowed
Revenue
Crl Op/16387/2019 Of Anjugaselvi Alagiri v. The Deputy Director Of Income Tax (Inv)
High Court · 2022 · Dismissed
Revenue
Crl Op/12095/2019 Of A.latha v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
S.j.surya v. The Deputy Commissioner Of Income Tax, Central Circle Ii (4), Chennai – 34
High Court · 2022 · Dismissed
Revenue
K.m.mammen v. The Principal Commissioner Of Income Tax, Central – I
High Court · 2022 · Allowed
Assessee
Crl.p/7886/2020 Of Sri B V Suresh Kumar v. Income-Tax Department
High Court · 2022 · Allowed
Assessee
The Honourable Mr.justice A.d.jagadish Chandira v. The Assistant Commissioner Of Income Tax,Non Corporate Circle 8(1)
High Court · 2022 · Allowed
Assessee
Shri.k.e.gnanavel Raja v. The Assistant Commissioner Of Income Taxcentral Circle-1(2),Investigation Wing, Room
High Court · 2022 · Allowed
Assessee
Crlrc/389/2017 Of Ashok Gopalrao Kalmankar And Another v. The Deputy Commissioner Of Income Tax Hyderabad
High Court · 2022 · Allowed
Assessee
By Sri Y v. Raviraj, Advocate
High Court · 2022 · Allowed
—
Anitha Kumaran v. The State Rep. Bythe Deputy Commissioner Of Income Tax,Circle 6 (2)
High Court · 2022 · Allowed
Assessee
Shri.ssm Ahmad Hussain v. The Income Tax Officer Non-Corporate Ward 3(1) Aayahkar Bhavan Wanaparthy Block Vi Floor Room
High Court · 2022 · Allowed
Assessee
Crl Op/30544/2019 Of Audi Munusamy v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
S.m.a.j.abdul Haleem v. The Assistant Commissioner Of Income Tax,Non Corporate Circle-3,Chennai 600 034
High Court · 2021 · Dismissed
Revenue
Wp(C)/15031/2020 Of T.k.sundareshan v. Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
N.venkatachalam v. The Income Tax Officer, Ward-I, Rep. By V.kamalakannan
High Court · 2021 · Allowed
Assessee
Shri Raman Krishna Kumar v. Deputy Commissioner Of Income Taxnon Corporate Circle-3Vi Floor, Wanaparthy Blockroom
High Court · 2021 · Dismissed
Revenue
The Hon'ble Mr. Justice v. Srishananda
High Court · 2021 · Allowed
—
Haren Textiles Private Limitedhaving Business Address At Opp. Civil Aviation Department,Near Dahisar Check Naka,Western Express Highway,Dahisar (East) – 400 068 v. Principal Commissioner Of Income-Tax 4, Having His Office At Room
High Court · 2021 · Remanded
—
Managing Director, Inland Builders Private Limited v. The Deputy Commissioner Of Income Tax Corporatecircle 2(2) Room
High Court · 2021 · Allowed
Assessee
Crl.p/100391/2020 Of Chandrashekhar Maruti Haragannavar v. Income Tax Department
High Court · 2021 · Allowed
Assessee
Crl.p/100389/2020 Of Narendrakumar Valji Patel v. Income Tax Department
High Court · 2021 · Allowed
Assessee
Crl.p/100392/2020 Of Basagouda Ramagouda Narasannavar v. Income Tax Department
High Court · 2021 · Allowed
Assessee
Crl.p/100390/2020 Of Muralidhar Shrinivas Kondagal v. Income Tax Department
High Court · 2021 · Allowed
Assessee
Crl.p/100393/2020 Of Basavaraj I Hatapaki v. Income Tax Department
High Court · 2021 · Allowed
Assessee
Crl.p/100396/2020 Of Ningappa Somappa Panchagar v. Income Tax Department
High Court · 2021 · Allowed
Assessee
Crl.mc/960/2015 Of P.d.abraham Alias Appachan v. Deputy Commissioner Of Income Tax
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
—
Crl.mc/5671/2020 Of Forzza Developers Private Limited v. Principal Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Manoj Kumar Singh @ Manoj Kumar… v. The Union Of India Through Income Tax Department, Ranchi … Opposite Party
High Court · 2021 · Other
—
In View Of The Submissions Made By Learned Counsel For Theapplicant, The Prayer, So Far As It Relates To Seeking Quashing Ofthe Proceedings As Well As Summoning v. State Of U.p. Reported In 2004(57) Alr 290 As Well As Judgement Passed By Hon'ble Apexcourt Reported In 2009 (3) Adj 322 (Sc) Lal Kamlendrapratap Singh Vs. Stat
High Court · 2021 · Other
—
In View Of The Submissions Made By Learned Counsel For Theapplicant, The Prayer, So Far As It Relates To Seeking Quashing Ofthe Proceedings As Well As Summoning v. State Of U.p. Reported In 2004(57) Alr 290 As Well As Judgement Passed By Hon'ble Apexcourt Reported In 2009 (3) Adj 322 (Sc) Lal Kamlendrapratap Singh Vs. Stat
High Court · 2021 · Other
—
The Honourable Mr.justice N. Sathish Kumar v. The Deputy Director Of Income Tax (Investigation), Unit 3(2), Room
High Court · 2020 · Allowed
Assessee
Paraminder Singh Kalra v. The Commissioner, Income Tax
High Court · 2020 · Allowed
Assessee
Crl.rev.pet v. Asst.commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Swatik Dyechem Industries,Maddox Street, Choolai,Chennai - 600 112 v. The Deputy Director Of Income Tax (Inv)Unit - 4(3)
High Court · 2020 · Dismissed
Revenue
Karti P.chidambaram v. The Deputy Director Of Income Tax (Investigation), Unit-3(2), Room
High Court · 2020 · Dismissed
Revenue
And Crl.m.p.(Md) Nos.8203 And 8204 Of 2019 v. Income Tax Department, O/O.principal Commissioner Of Income Tax-2, Madurai, Rep. By The Assistant Commissioner Of Income Tax Circle-I, Nagercoil
High Court · 2020 · Allowed
Assessee
The Present Application Under Section 482 Cr.p.c. Has Beenfiled By The Applicant With A Prayer To Quash The Entireproceedings Of Case v. M/Ssundarlal Anand Kumar And Another) Under Sections 276C,277, 278 Of I.t. Act, Pending Before The Special Chief Judicialmagistrate, Meerut As Well As Stay The
High Court · 2020 · Other
—
Sca/217/2019 Of Mehta Laboratories Through v. The Principal Chief Commissioner Of Income Tax 2
High Court · 2020 · Allowed
Assessee
Heard Mr.vijay Narayan, Learned Seniorcounsel,Assistedbymr.r.sivaraman,Mr.a.p.srinivas, Senior Standing Counsel For Theincome Tax Department And Perused The Mat 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
—
Shri J. Srinivasan v. The Assistant Director Of Income Tax (Inv) New Building (2[Nd] Floor) Unit 3(1), New
High Court · 2019 · Other
—
Op(Crl.) v. Assistantcommissioner Of Income Tax : (2004) 2 Scc 731 In Support Ofhis Contention
High Court · 2019 · Allowed
Assessee
The Plea Of The Petitioners Is That They Have Filed Appeal Before v. Assistantcommissioner Of Income Tax : (2004) 2 Scc 731 In Support Ofhis Contention
High Court · 2019 · Dismissed
Revenue
Crm-M/33931/2018 Of M/S Shivalik Infrastructure And Developers Pvt Ltd And Ors v. Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
K.m.mammen v. The Director General Of Income Tax (Investigation)
High Court · 2019 · Allowed
Assessee
Arising Out Of Ps. Case No.-247 Year-2008 Thana- Government Official Comp.district- Patna v. The Union Of India Through Assistant Commissioner Of Income Tax, Circle-5,Patna
High Court · 2019 · Allowed
Assessee
Crl.p/4891/2014 Of M/S Vyalikaval House Building v. The Income Tax Department
High Court · 2019 · Allowed
Assessee
Granite Gate Properties Pvt. Ltd v. Principal 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
Revision v. The Income Tax Officerbusiness Ward Xii (3)Chennai
High Court · 2018 · Allowed
Assessee
The First Appellate Court By Considering The Fact That The Order Of Penalty Is Set Aside, Which Is Not Disputed By The Appellant Herein, And By Considering The v. Income Tax Reports 361
High Court · 2018 · Dismissed
Revenue
Crl.p/101330/2016 Of Sri.mestri Balachandra Venkaji v. Income Tax Department
High Court · 2018 · Allowed
Assessee
N.r.agarwal Industries Ltd v. Joint Commissioner Of Income Tax Special Range - 2
High Court · 2018 · Allowed
Assessee
M/S Supernova System Private Limited v. Chief Commissioner Of Income Tax 2
High Court · 2018 · Other
—
Crlp/5964/2018 Of M/S. Konark Refrigeration Industries Pvt.ltd v. Dy.commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Rajesh Kumar Jain v. Union Of India Through Assistant Commissioner Of Income Tax,Central Circle-I, Jaipur Through Publi
High Court · 2018 · Other
—
B) Quash The Criminal Prosecution Launched Against The Petitioner Vide Criminal Complaint v. D) Quash/Set Aside The Orders Dated 16.10.2015 (Annexure P4 & P5) Passed By The Learned Trial Court, Whereby, The Petitioner Was Charge-Sheeted For The Commissi
High Court · 2018 · Allowed
—
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High Court · 2018 · Allowed
—
M/S Tulip Global Pvt. Ltd., 305, Iiird Floor, Jaipur Tower, Oppositeall India Radio, Jaipur v. Commissioner Of Income Tax, Jaipur
High Court · 2018 · Allowed
Assessee
Cwjc/5282/2015 Of M/S Prasambi Design And Construction Pvt. Ltd v. The Principal Chief Commissioner Of Income Tax, Bihar And Jharkhand Region, Patna
High Court · 2018 · Dismissed
Revenue
Hanuman Singh Hitendra Tak, Ritesh Wuwalka & Party, Udaipur – Rajsamand Group, 318, Bhupalpura, Udaipur v. Assistant Commissioner Of Income Tax, Circle-2,Udaipur
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax, Udaipur v. M/S Chetak Enterprises Pvt.ltd., 396-Hiran Magri, Sector-11, Udaipur
High Court · 2018 · Allowed
Revenue
M.ayyankalai v. Income-Tax Department,O/O.the Principal Director Of Income-Tax(Investigation)Chennairep By Sri.g.ajay Robin Singh
High Court · 2018 · Other
—
Nirmal Kumar Bardia, M/S Kalpataru Gems, Ummaid Bhawan, Baragangore Ka Rasta, Jaipur v. Deputy Commissioner Of Income Tax, Central Circle-2, Jaipur , New Central Revenue Building Statue Circle, C-Scheme, Jaipur
High Court · 2017 · Allowed
Assessee
M/S Gems & Gems (Registered Partnership Firm) v. The Commissioner Of Income Tax-Ii, New Central Revenue Building Statue Circle, Jaipur
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Shiv Vilas Resorts Pvt. Ltd., Near G. Ramchandran Petrol Pump, Nh 8, Kukas Jaipur
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. The Asstt Commissioner Of Income Tax, Circle-2 Aayakar Bhawan Moti Doongri Road, Alwar, Rajasthan
High Court · 2017 · Allowed
—
M.cr.c v. O R D E R
High Court · 2017 · Dismissed
—
M/S Ashirbad Enterprises, Exhibition Road Patna v. The Commissioner Of Income Tax, Patna Region, Patna
High Court · 2016 · Other
—
As Seen From The Above Order, It Is Clearly Observed By Thedivision Bench That There Was No Concealment Of Income Or Furnishingof Inaccurate Particulars By The v. The Assistantcommissioner Of Income Tax ([2004] 2 Scc 731). In The Saiddecision, The Apex Court Observed As Under
High Court · 2016 · Allowed
Assessee
v. Chief Commissioner Of Incometax Delhi
High Court · 2016 · Dismissed
Revenue
Crl.p/5715/2015 Of Vishwas Udaysingh Lad v. The Income Tax Department
High Court · 2016 · Dismissed
Revenue
Crl.p/5714/2015 Of Vishwas Udaysingh Lad v. The Income Tax Department
High Court · 2016 · Dismissed
Revenue
Pradip Burman v. Income Tax Office
High Court · 2015 · Dismissed
Revenue
R. Rajagopalmember-I, Appellate Authority Income Tax Departmentchennai - 600 034 v. V.n. Sudhagaran2. M/S. Anjaneya Printers (P) Ltd
High Court · 2015 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Aayakar Bhawan, Sector-14, Hisar v. Income Tax Appellate Tribunal, Delhi Bench,New Delhi And Another
High Court · 2015 · Allowed
—
Crlp/3954/2008 Of Smt. K.rama Devi v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3956/2008 Of Smt. K.rama Devi v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3957/2008 Of Smt. K.rama Devi v. The Deputy Commissioner Of Income-Tax
High Court · 2015 · Allowed
Assessee
Crlp/3141/2008 Of Sri. Jasmeet Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3138/2008 Of Sri. Jasmeet Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3140/2008 Of Sri. Ranbir Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3146/2008 Of Sri. Ranbir Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3145/2008 Of Smt. Inderjeet Kaur Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3165/2008 Of Sri Ranbir Singh Bagga v. Depurty Commissioner Of Income Tax Central Circle-1
High Court · 2015 · Allowed
Assessee
Crlp/3164/2008 Of Sri Jasmit Singh Bagga v. Depurty Commissioner Of Income Tax Central Circle-1
High Court · 2015 · Allowed
Assessee
Crlp/6862/2015 Of Kalluri Krishna Pushkar v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
Cwp/6136/2015 Of Liz Batra v. Commissioner Of Income Tax
High Court · 2015 · Other
—
Commissioner Of Income Tax v. M/S The Oriental Insurance Co. Ltd
High Court · 2014 · Dismissed
Assessee
Gian Chand v. The Chief Commissioner Of Income Tax, Chandigarh And Another
High Court · 2014 · Other
—
Crl.p/4964/2013 Of M/S. Kingfisher Airlines Ltd v. The Income Tax Department
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.durr India Private Limited,Gowthami Towers,2-A, 1St Street, Cenotaph Road,Chennai - 600 018
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-Iii v. Arcotech Ltd (Formerly Sks Ltd
High Court · 2013 · Other
—
Wp/9365/2013 Of Sri K. V. Rayudu v. Chief Commissioner Of Income Tax
High Court · 2013 · Other
—
Learned Advocate Mrs. Bhatt Relied On The Decision In The Case Reported In _1993 Income Tax Reporter (199) 428_ In The Case Of _Bomin Pvt. Ltd. And Others v. M/S Gujarat Ginning And Manufacturing Co.ltd
High Court · 2012 · Partly Allowed
Partly
Learned Advocate Mrs. Bhatt Relied On The Decision In The Case Reported In _1993 Income Tax Reporter (199) 428_ In The Case Of _Bomin Pvt. Ltd. And Others v. M/S Gujarat Ginning And Manufacturing Co.ltd
High Court · 2012 · Partly Allowed
Partly
Commissioner Of Income Tax-Iv v. Fortis Financial Services Ltd. …Respondents Through Mr. M.s. Syali, Sr. Advocate With Mr. Mayank Negi, Ms. Hunsal, Syali, Advs
High Court · 2012 · Other
—
Mr. O.s. Bajpai, Sr. Adv. With Mr. V.n.jha And Ms. Manasvini Bajpai, Advs v. Commissioner Of Income Tax
High Court · 2012 · Other
—
Revn/168/1996 Of 2Nd Income Tax Officer v. Ajayprakash Murlidhar Kanoria
High Court · 2011 · Allowed
Revenue
S.vasikaran v. The Income Tax Officersalary Ward-Vi (4)
High Court · 2011 · Other
—
Ashok Kumar v. Chief Commissioner Of Incometax & Others
High Court · 2011 · Dismissed
Revenue
Crlp/3598/2008 Of Shri. M.s.raju v. The Deputy Commissioner Of Income Tax
High Court · 2011 · Allowed
Assessee
Andm.p v. The Assistant Commissioner,Income Tax,Chennai
High Court · 2011 · Allowed
Assessee
The Hon'ble Mr.justice C.s.karnancrl.o.p v. The Assistant Commissioner,Income Tax,Chennai
High Court · 2011 · Allowed
Assessee
Andm.p.nos.1 And 2Of 2007 v. The Assistant Commissioner,Income Tax,Chennai
High Court · 2011 · Allowed
Assessee
All Partners Of M/S Deepak Engineering Works v. The Commissioner Of Income-Tax, Patna
High Court · 2011 · Other
—
Commissioner Of Income Tax, Faridabad v. M/S Lakhani Footwear Ltd
High Court · 2011 · Dismissed
Assessee
Wp(C)/1889/2005 Of N.s.babu v. Commissioner Of Income Tax
High Court · 2010 · Allowed
Assessee
Tax Case (Appeal) v. The Revenue On Appeal Against The Order Of The Income Taxappellate Tribunal, Madras 'B' Bench, Chennai, 26.09.2008 Passed Inita
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Tax v. >
High Court · 2010 · Other
—
The Commissioner Of Income Tax v. M. S. Bindra & Sons P. Ltd. Through: None
High Court · 2010 · Other
—
The Commissioner Of Income Tax v. Medsave Healthcare Limited Through: None
High Court · 2010 · Other
—
Commissioner Of Income Tax-Iv, New Delhi v. M/S Dharampal Premchand Ltd
High Court · 2010 · Other
—
Ms. Sonia Mathur v. M/S. Shyam Tex International Ltd
High Court · 2010 · Other
—
State Rep. By,The Income Tax Officer,Film Ward Iii,Shafi Ahamed Road,Chennai-600 006 v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2010 · Allowed
Revenue
Of Baroon, P.o. Baroon, District- Aurangabad v. Commissioner Of Income Tax-1, Patna. 2.Income Tax Officer, Ward-1, Gaya
High Court · 2010 · Dismissed
Revenue
Usha Gupta v. Income Tax Officer
High Court · 2010 · Other
—
v. Union Of Indiathrough B.t.paliage-33 Years, Occ-Income Tax Officer
High Court · 2010 · Dismissed
Revenue
G.s.r.krishnamurthy 2.Indira 3.G.adiseshagiri Rao v. The Income Tax Officer, Film Circle-I, Chennai-34
High Court · 2009 · Dismissed
Revenue
Shri Kamal Basha Appellant v. The Deputy Commissioner Of Income Tax Business Circle Viii 611, Anna Salai Chennai 6. Respondent
High Court · 2009 · Dismissed
Revenue
Shri Kamal Basha v. The Deputy Commissioner Of Income Tax, Business Circle Viii,611, Anna Salai, Chennai-6
High Court · 2008 · Dismissed
Revenue
Order v. Income Was In 1984-85. If The Proceedings Are Reversed In The Reference Regarding Penalty, The Department Is At Liberty To Take Appropriate Action
High Court · 2007 · Other
—
The Deputy Commissioner Of Income Tax,Special Range – Ii,Coimbatore v. M/S.engineering Industrial Foundry Co (Firm), Rep By Managing
High Court · 2007 · Allowed
Revenue
V.k. Sasikala v. The Asst. Commissioner Of Income Tax, Central Circle Ii(5), Madras
High Court · 2006 · Dismissed
Revenue
Itr/59/1991 Of Btx Chemical Pvt Ltd v. Commissioner Of Income Tax
High Court · 2006 · Other
—
Itr/287/1994 Of Ushakant N Patel v. Commissioner Of Income Tax
High Court · 2005 · Other
—
Sabarmati Investment Pvt Ltd v. Chief Commissioner Of Income Tax
High Court · 2004 · Allowed
Assessee
P S Vasava, Assistant Commissioner Of Income Tax v. Shantaben
High Court · 2000 · Dismissed
Assessee
R Ochhavlal & Company v. Chief Commissioner Of Income-Tax Central
High Court · 1998 · Allowed
Assessee

Key issues litigated under Section 276C

Section 276C case law — FAQs

What does Section 276C of the Income-tax Act deal with?
Section 276C relates to Prosecution for Tax Evasion. This page collects 183 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 276C.
How many case laws are available on Section 276C?
EaseValue has indexed 183 income-tax judgments citing Section 276C — each with parties, citation, court, year, outcome and the full order text.
How can Section 276C judgments help my case?
They show how courts have decided Section 276C 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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