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Income-tax Act · Case Law

Section 281 Income Tax Case Law

Browse 70 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 281 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 281 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 281 (showing 70 of 70)

Thestockexchange,Ahmedabad v. Asstt. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 2001 · [2001] 2 S.C.R. 255 · Other
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S.sivakumar v. The Principal Commissioner Of Income Tax, Income Tax Department,Aayakar Bhawan
High Court · 2025 · Other
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State Bank Of India v. Tax Recovery Officer, Income Tax Department And Ors. (01.09.2022-Madhc): Manu/Tn/9360/2022
High Court · 2024 · Allowed
Assessee
M.velmurugan v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
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K.n.subramaniam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
M/S. City Union Bank Limited v. Tax Recovery Officer-2, Income Tax
High Court · 2023 · Other
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Sivakumar v. The Income Tax Officer, Ward 2, Ramanathapuram
High Court · 2023 · Allowed
Assessee
Wp/33739/2022 Of Canarabank v. The Income Tax Officer And 3 Others
High Court · 2023 · Other
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Wp/16692/2022 Of Xiaomi Technology India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Fcs Manufacturing (India) Pvt. Ltd v. Deputy Director Of Income Tax (Investigation
High Court · 2022 · Other
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M/S.aadhi Enterprises Private Limited v. Principal Commissioner Of Income Tax
High Court · 2022 · Other
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The Tax Recovery Officer, Income Tax Department, Tro-1/Coimbatore v. The Sub Registrar
High Court · 2022 · Other
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Kk Nagar, Trichy - 620 021 v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Crlatr/75/2018 Of D. Srinivasa Raju v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
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Crlatr/41/2018 Of M/S. Wardha Greenfields Pvt. Ltd v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
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Crlatr/54/2018 Of B.teja Raju v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
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Crlatr/39/2018 Of B. Jhansi Rani v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
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Crlatr/21/2018 Of B. Radha v. Dy Commissioner Of Income-Tax
High Court · 2022 · Other
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Crlatr/6/2018 Of D.srinivasa Raju v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
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Crlatr/3/2018 Of M/S. Vamsadhara Agro Pvt. Ltd v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
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Crlatr/53/2018 Of B. Teja Babu v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
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S.j.surya v. The Deputy Commissioner Of Income Tax, Central Circle Ii (4), Chennai – 34
High Court · 2022 · Dismissed
Revenue
Shri.mahalingam Karthikeyan v. The Income Tax Officer, Ward-1(3)
High Court · 2021 · Other
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Crp/2029/2018 Of Smt.g.k.parvathamma v. Income Tax Recovery Officer-Ii And 3 Others
High Court · 2021 · Allowed
Assessee
Crp v. Income Tax Recovery Officer-Ii
High Court · 2021 · Allowed
Assessee
Janata Sahakari Bank Ltd v. Tax Recovery Officer Vii,Income Tax Department,Company Range Iv
High Court · 2021 · Other
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Commissioner Of Wealth Tax Chennai Iii v. The Income Tax Settlement Commission, Additional Bench, 488-489 Anna Salai, Chennai – 35
High Court · 2021 · Allowed
Assessee
J.manoharakumari v. The Tax Recovery Officer – 1, Income Tax Department, Income Tax Department
High Court · 2021 · Allowed
Assessee
By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Other
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By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Other
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By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Other
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By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Other
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By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Other
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By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Other
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By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Other
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Ritu Raj Garg v. Deputy Cqmmissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
M/S.vishva Chakra Exports (P) Ltd v. Deputy Commissioner Of Income Tax, Company Circle-Iii(4), Room
High Court · 2019 · Other
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M/S Dabur Invest Corp v. Addl. Commissioner Of Income Tax & Anr
High Court · 2019 · Allowed
Assessee
Wp(C)/17640/2019 Of M.k.rajendran Pillai v. Assistant Commissioner Of Income Tax
High Court · 2019 · Other
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Wa/200650/2018 Of Principal Commissioner Of Income Tax And Ors v. Bidar Nirmiti Kendra
High Court · 2019 · Allowed
Revenue
The Income Tax Officer, Ward-I(2) v. T.senthil Kumar
High Court · 2019 · Allowed
Revenue
M/S.shantiniketan Ashraya v. Principal Commissioner Of Income Tax - 10
High Court · 2019 · Other
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M/S.agasthiya Holdings Private Limited,Kochi v. The Commissioner Of Income Tax – I (I/C)
High Court · 2018 · Allowed
Assessee
Wp/3017/2018 Of M/S. Royal Mindz Estates P Ltd v. Prl. Commr. Of Income Tax
High Court · 2018 · Dismissed
Revenue
Suresh Kumar Goyal v. Chief Commissioner Income Tax-2 & Ors
High Court · 2016 · Other
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Rpw/34/2015 Of Formula One World Championship Limited v. Union Of India
High Court · 2015 · Dismissed
Revenue
Rp/234/2015 Of S.k.pillai v. The Income-Tax Commissioner
High Court · 2015 · Dismissed
Revenue
Wa/3015/2013 Of Commissioner Of Income Tax v. Karnataka State Industrial Investment Development
High Court · 2015 · Dismissed
Assessee
M/S. Jindal Steel And Power Ltd v. The Commissioner Of Income Tax, Hissar And Another
High Court · 2015 · Allowed
Assessee
Rep By His Power Of Attorney A.muthuraman v. The Income Tax Officer Ward 1 (1), Villupuram
High Court · 2015 · Allowed
Assessee
Shree Jee Bhai Nathu Charitable Trust& Anr.… v. The Assistant Commissioner Of Income Tax-14(3)Mumbai & Anr
High Court · 2014 · Other
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Soham Securities Limited v. Assistant Commissioner Of Income Taxor His Suceessor
High Court · 2014 · Other
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Wp/14046/2013 Of G. Dhananjaya Naidu v. The Union Of India, Rep.by The Commissioner Of Income Tax
High Court · 2013 · Other
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Wp/12269/2013 Of Mutta Venkata Ramana v. The Income Tax Officer, Ward 2(2), Range -2
High Court · 2013 · Other
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Idfc Infrastructure Fund v. Baijnath Singh, Deputy Commissioner Of Income Tax-19(3) And Others
High Court · 2013 · Other
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Kamal Co-Operative Housing Society Ltd v. The Income Tax Officer-16(1)(2) And Others
High Court · 2013 · Other
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Wp/34502/2012 Of Sai Maruthi Constructions v. Commissioner Of Income Tax-Ii
High Court · 2013 · Other
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Wp/9227/2010 Of Hill County Home Owners Welfare Association v. The Chief Commissioner Of Income Tax
High Court · 2012 · Dismissed
Revenue
Sca/12254/2002 Of Pravinbhai M Kheni v. Asstt.commisioner Of Income Tax Central Circle-2
High Court · 2012 · Allowed
Assessee
Oja/81/2010 Of Vodafone Essar Gujarat Limited v. Department Of Income Tax
High Court · 2012 · Allowed
Assessee
Vls Finance Ltd & Ors v. The Assistant Commissioner Of Income Tax & Another
High Court · 2012 · Other
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Wp(C)/4889/2012 Of Rajmohanan K.pillai v. Income Tax Officer, Ward 2(4)
High Court · 2012 · Other
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Axis Bank Ltd v. The Commissioner Of Income Tax, Ludhiana And Another
High Court · 2011 · Allowed
Assessee
Crp/4443/2006 Of Gangavarapu Thirupathi Rao v. The Incometax Officer
High Court · 2010 · Dismissed
Revenue
Monday, The Fifteenth Day Of Junetwo Thousand And Nine v. Afzulpurkar
High Court · 2009 · Dismissed
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Wp/2659/2008 Of M/S. Ryan Plast v. Income Tax Officer And 3 Others
High Court · 2009 · Other
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Sham Sunder Aggarwal (In Both Cases v. Asstt. Commissioner Of Income Tax
High Court · 2008 · Dismissed
Revenue
Miss Parpati Mankani v. The Commissioner Of Income Tax, Haldwani. Haldwani
High Court · 2007 · Dismissed
Revenue
Ahmedabad South Indian Asso. Charitable Trust v. Deputy Commissioner Of Income Tax
High Court · 2001 · Allowed
Assessee
Gujarat State Fertilizers & Chemicals Ltd v. Dy Commissioner Of Incometax (Assessment
High Court · 1997 · Allowed
Assessee

Key issues litigated under Section 281

Section 281 case law — FAQs

What does Section 281 of the Income-tax Act deal with?
This page collects 70 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 281.
How many case laws are available on Section 281?
EaseValue has indexed 70 income-tax judgments citing Section 281 — each with parties, citation, court, year, outcome and the full order text.
How can Section 281 judgments help my case?
They show how courts have decided Section 281 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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