Case Law › Section 281

Income-tax Act · Case Law

Section 281 Income Tax Case Law

Browse 110 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 110 of 110)

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, 121, M.g. Road,Nungambakkam, Chennai – 600 034

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,Represented By Its Manager (Legal),R.m.renganath,23, Kallamman Koil Street,Trichirappalli, Tamil Nadu-620 002 v. Tax Recovery Officer-2, Income Tax, No.44, Williams Road, Cantonment, Trichy-620 001

High Court · 2023 · Other

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Sivakumar v. The Income Tax Officer, Ward 2, Ramanathapuram, No.176, Sapthagiri Complex

High Court · 2023 · Allowed

Assessee

M/S.shri Rathna Akshaya Estates Pvt Ltd,Rep. By Its Managing Director,Shir.s.saravana Arul,No.58 A, Thiruparankundram Main Road,Madurai v. The Principal Director Of Income Tax (Investigation

High Court · 2023 · Other

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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,Represented By Its Director,Mr.maneesh Parmar,1-30, Perambur Barracks Road,Pattalam, Pattallam Road,Chennai-600 112 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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M/S.aadhi Enterprises Private Limited,Represented By Its Director,Mr.maneesh Parmar,1-30, Perambur Barracks Road,Pattalam, Pattallam Road,Chennai-600 112 v. Principal Commissioner Of Income Tax

High Court · 2022 · Dismissed

Revenue

Kk Nagar, Trichy - 620 021 v. The Assistant Commissioner Of Income Tax

High Court · 2022 · Dismissed

Revenue

Crlatr/53/2018 Of B. Teja Babu, 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/75/2018 Of D. Srinivasa Raju, v. Dy. Commissioner Of Income-Tax,

High Court · 2022 · Other

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Crlatr/63/2018 Of M/S. Swarnamukhi Greenfields Pvt. Ltd., 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/41/2018 Of M/S. Wardha Greenfields Pvt. Ltd., v. Dy. Commissioner Of Income-Tax,

High Court · 2022 · Other

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Crlatr/72/2018 Of M/S Uttarashada Bio-Tech 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/6/2018 Of D.srinivasa Raju, v. Dy. Commissioner Of Income-Tax,

High Court · 2022 · Other

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Crlatr/4/2018 Of M/S. Sindhu Greenlands Pvt. Lt.d., 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

State Bank Of India,Stressed Assets Management Branch,Red Cross Building,Montieth Road,Egmore,Chennai – 600 008 v. The Tax Recovery Officer, Income Tax Department, Government Of India, D.p.thottam, Muthialpet, Pondicherry – 605 003

High Court · 2022 · Other

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Shri.mahalingam Karthikeyan,Proprietor M/S. Sun Yarn,Son Of Mr.mahalingam, No.175/50, Kongu Main Road,Near Aachi Electronics,Thirupur - 641 607 v. The Income Tax Officer, Ward-1(3), 121, Adams Building, First Floor, 60 Feet Road, Tirupur - 641 602

High Court · 2021 · Other

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By Sri. Y.v. Raviraj, Advocate For R-1, 2 & 5; Notice Is Served On R-3 & R4) Notice Is Served On R-3 & R4 v. State Of Himachal Pradesh Produced As Annexure-E

High Court · 2021 · Allowed

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By Sri Y.v. Raviraj, Advocate For R-1, 2 & 5; Notice To R-3 & R4 Served v. State Of Himachal Pradesh Produced As Annexure-E

High Court · 2021 · Allowed

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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/2148/2018 Of P.gopinath v. Income Tax Recovery Officer-Ii

High Court · 2021 · Allowed

Assessee

Janata Sahakari Bank Ltd.,Represented By Its Authorized Signatory,Umesh Khanderao Kokil,1444, Shukrawar Peth,Thorale Bajirao Road,Pune – 411 002 v. Tax Recovery Officer Vii,Income Tax Department,Company Range Iv,121, M.g.road,Chennai – 600 034

High Court · 2021 · Other

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The Learned Counsel For The Writ Petitioner Relied On Thejudgment Of The Gujarat High Court In The Case Of Kanubhai Mpatel Huf v. Https://Hcservices.ecourts.gov.in/Hcservices/

High Court · 2021 · Dismissed

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Commissioner Of Wealth Tax Chennai Iii 121, M.g.road, Nungambakkam, Chennai – 600 034 v. The Income Tax Settlement Commission, Additional Bench, 488-489 Anna Salai, Chennai – 35

High Court · 2021 · Allowed

Assessee

State Bank Of India,Rep., By Its Chief Managerracpc, Omr,New No.4/952, 4/952A, Iii Floor,Rajiv Gandhi Salai, Perungudi,Chennai-96 v. The Tax Recovery Officer, Income Tax Department, Tro-1, Coimbatore

High Court · 2021 · Dismissed

Revenue

Corporation Bank,Rep. By Its Authorised Officer/Assistant General Manager,Old No.37, New No.77, First Avenue,Indira Nagar, Adayar,Chennai – 600 020 v. The Commissioner,Income Tax Department,Investigation Building,46, Mg Road, Nungambakkam,Chennai – 600 034

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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M/S.sivanandha Mills Ltd., [Rep. By Its Managing Director, Mr.p.murugesan] No.41, Periasamy Road East, R.s.puram, Coimbatore – 641 002 v. The Assistant Commissioner Of Income Tax, O/O. The Assistant Commissioner Of Income Tax, Company Circle Iv (2), No.63, Race Course Road, Coimbatore – 641 018

High Court · 2020 · Dismissed

Revenue

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.kesaria Marketing Private Ltd., 31, Kent Apartments, 26, Ritherdon Road, Vepery, Chennai - 600007. Rep. By Its Director Sri. Umed C.mehta v. Assistant Commissioner Of Income Tax, Company Circle, Ii (4), V Floor, New Block, Room No.514, 121, Nungambakkam High Road, Chennai - 600034

High Court · 2019 · Remanded

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High Court · 2019 · Remanded

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High Court · 2019 · Remanded

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> Picture [274 X 63] Intentionally Omitted <== v. Assistant Commissioner Of Income Tax, Company Circle, Ii (4), V Floor, New Block, Room No.514, 121, Nungambakkam High Road, Chennai - 600034

High Court · 2019 · Remanded

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M/S.umed Investments & Marketing Co. Pvt. Ltd., 31, Kent Apartments, 26, Ritherdon Road, Vepery, Chennai - 600007. Rep. By Its Director Sri. Umed C.mehta v. Assistant Commissioner Of Income Tax, Company Circle, Ii (4), V Floor, New Block, Room No.514, 121, Nungambakkam High Road, Chennai - 600034

High Court · 2019 · Remanded

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M/S.vim Mines & Materials,31, Kent Apartments,26, Ritherdon Road, Vepery,Chennai - 600007.Rep. By Its Authorised Signatorymr.umed C.mehta v. Assistant Commissioner Of Income Tax, Company Circle, Ii (4), V Floor, New Block, Room No.514, 121, Nungambakkam High Road, Chennai - 600034

High Court · 2019 · Remanded

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High Court · 2019 · Remanded

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M/S.vishva Chakra Exports (P) Ltd., 31, Kent Apartments, 26, Ritherdon Road, Vepery, Chennai - 600007. Rep. By Its Director Sri. Umed C.mehta v. Deputy Commissioner Of Income Tax, Company Circle-Iii(4), Room No.414, 4[Th] Floor, New Block, 121, Nungambakkam High Road, Chennai - 600034. 2. Income Tax Settlement Commission, Additional Bench, Sat

High Court · 2019 · Other

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M/S.vishva Chakra Exports (P) Ltd., 31, Kent Apartments, 26, Ritherdon Road, Vepery, Chennai - 600007. Rep. By Its Director Sri. Umed C.mehta v. Assistant Commissioner Of Income Tax, Company Circle, Ii (4), V Floor, New Block, Room No.514, 121, Nungambakkam High Road, Chennai - 600034

High Court · 2019 · Remanded

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High Court · 2019 · Remanded

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M/S.umedmal Huf 31, Kent Apartments, 26, Ritherdon Road, Vepery, Chennai - 600007. Rep. By Its Director Sri. Umed C.mehta v. Assistant Commissioner Of Income Tax, Company Circle, Ii (4), V Floor, New Block, Room No.514, 121, Nungambakkam High Road, Chennai - 600034

High Court · 2019 · Remanded

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Jsr Infra Developers Pvt. Ltd.,Rep. By Authorised Signatory S.karthikeyan4[Th] Floor, New No.17, Old No.8Vijayaraghava Road, T.nagarchennai – 600 017 v. The Assistant Commissioner Of Income Tax Central Circle-2(4) Investigation Wing, Room No.111, 1[St] Floor New No.46, M.g.road, Chennai – 600 034

High Court · 2019 · Dismissed

Revenue

M/S Dabur Invest Corp v. Addl. Commissioner Of Income Tax & Anr

High Court · 2019 · Allowed

Assessee

Wp(C)/17594/2019 Of Valsala Raj v. Assistant Commissioner Of Income Tax

High Court · 2019 · Other

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Wp(C)/17597/2019 Of Arun Raj Pillai v. Assistant Commisioner Of Income Tax

High Court · 2019 · Other

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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), No.16B Chinna Andal Koil Road, Karur v. T.senthil Kumar

High Court · 2019 · Allowed

Revenue

Hon’ble Sri Justice v. Ramasubramanian

High Court · 2019 · Dismissed

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M/S.shantiniketan Ashraya,Represented By Prabhat Kamal Gupta,Partner,No.1, City Link Road,Adambakkam,Chennai 600 088 v. Principal Commissioner Of Income Tax - 10

High Court · 2019 · Other

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Shriya Bhupal, D/O Somanadri Bhupal, Major, R/O. 6-3-215, Road No.1, Banjara Hills, Hyderabad v. $ 1. The Asst. Commissioner Of Income Tax, Circle 2(3), Hyderabad Circle 2(3), Hyderabad

High Court · 2018 · Dismissed

Revenue

M/S.agasthiya Holdings Private Limited,Kochi, Through Its Authorised Signatory S.s.sarma,Having Its Branch Office At Tuticorin,At Door No.3611, 2[Nd] Street,Muniasamypuram,Kamaraj Salai,Tuticorin – 62 v. The Commissioner Of Income Tax – I (I/C), 2, V.p.rathinasamy Nadar Road, Bibikulam, Madurai – 02

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

Represented By Its Chief Manager & Authorized Officer v. The Recovery Officer, Office Of The Tax Recovery Officer I Income-Tax Department – Range Ii 44 Williams Road, Cantonment, Trichy 620 001

High Court · 2018 · Allowed

Assessee

Vedanta Limited,No.20, Sesa Ghor, Edc Complex,Patto, Panaji, Goa-403 001 v. Asst. Comissioner Ofincome Tax Circle (1), Aayakar Bhavan, Edc Complex, Patto, Panaji, Goa 403001

High Court · 2017 · Other

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Asset Reconstruction Company (India) Limited,Rep By Its Chief Manager,Mr.harshwardhan Kadam v. The Tax Recovery Officer-Iv, O/O The Principal Commissioner Of Income Tax -4, Room No.327, Wanaparthy Building, “Aayakar Bhavan” No.121, Mahatma Gandhi Road, Nugambakkam, Chennai 600 034

High Court · 2017 · Allowed

Assessee

A Statement Has Been Filed By The Respondentcontroverting The Stand And Inter Alia Stating That Sufficient Reasonshad Been Stated In The Impugned Documents For The Assessingofficer To Believe That The v. Lakhmani Mewal Das[(1976) 103 Itr 437], Commissioner Of Income Tax V.kelvinator Of India Ltd [(2010) 320 Itr 561], Messe Dusseldorfindia P. Ltd V. Deput

High Court · 2016 · Dismissed

Revenue

Ram Saran v. Chief Commissioner Of Income Tax, Haryana, Panchkula

High Court · 2016 · Other

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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 Through The Deputy Director Of Income Tax, And 5 Ors.

High Court · 2015 · Dismissed

Revenue

Rp/234/2015 Of S.k.pillai v. The Income-Tax Commissioner

High Court · 2015 · Dismissed

Revenue

Addanki Narayanappa And Another v. Learned Standing Counsel Points Out To Section 281 And282 Of The Income Tax Act, Wherein Certain Transfers Are Declared Asvoid. This Transfer Was Effected During The Pendency Of

High Court · 2015 · Other

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Wa/3015/2013 Of Commissioner Of Income Tax v. Karnataka State Industrial Investment Development

High Court · 2015 · Dismissed

Assessee

Wp/371/2015 Of Vedanta Limited @ Sesa Sterlite Limited Earlier Sesa Goa Limited. Thr Poa Shri. Benicio Menezes. v. The Assistant/Deputy Commissioner Of Income Tax, Circle 1(1) And 2 Ors.,

High Court · 2015 · Other

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Wp/70/2015 Of Sesa Sterlite Limited (Formerly Known As Sesa Goa Limited) Rep. By P.o.a. Shri Benicio Menezes. v. The Assistant Commissioner Of Income Tax, Circle 1(1) And 2 Ors.,

High Court · 2015 · Other

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M/S Amit Sales Corporation A Proprietorship Firm Having It's Place Of Business At Gola Road, Muzaffarpur Through It's Proprietor Mohan Kumar Agrawal Son Of Late Chedi Prasad Resident Of 99 Pocket- 1, v. The Principal Commissioner Of Income Tax, Muzaffarpur

High Court · 2015 · Dismissed

Revenue

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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Kamal Co-Operative Housing Society Ltd v. The Income Tax Officer-16(1)(2) And Others

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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Wp/34502/2012 Of Sai Maruthi Constructions, v. Commissioner Of Income Tax-Ii,

High Court · 2013 · Other

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Wp/10769/2012 Of Hill County Home Owners Welfare Association v. The Commissioner Of Income Tax

High Court · 2012 · Dismissed

Revenue

Wp/9227/2010 Of Hill County Home Owners Welfare Association, v. The Chief Commissioner Of Income Tax,

High Court · 2012 · Dismissed

Revenue

Wp/11412/2012 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

M/S. G.v.k. Gautami Power Ltd v. $ Asst. Commissioner Of Income Taxand Another

High Court · 2011 · Dismissed

Revenue

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, Aged About 70 Years, D/O Govarmal T. Mankani, R/O House No. 999, Timarpur, Delhi 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

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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.