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Case Law › Section 44AB
Income-tax Act · Case Law

Section 44AB Income Tax Case Law — Tax Audit

Browse 183 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 44AB (Tax Audit) 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 44AB has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 44AB (showing 183 of 183)

Namakkal - 632 202 v. The Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Mr. B. Panda, Advocate v. Opposite Parties
High Court · 2024 · Other
—
Pr.commissioner Of Income Tax-19 v. Tirupati Earth Neerprima Jv
High Court · 2023 · Dismissed
Assessee
Dipak Ratnabhai Patel v. The Income Tax Officer Ward 1(3)(6
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income-Tax-27 v. Vijay S. Poojari
High Court · 2019 · Dismissed
Assessee
By Sri K v. Aravind, Advocate
High Court · 2018 · Allowed
—
The Pr. Commissioner Of Income Tax -3 v. Escorts Ltd
High Court · 2018 · Dismissed
Assessee
Maruti Nandan Sah v. Income Tax Officer
High Court · 2016 · Dismissed
Revenue
Pr.commissioner Of Income Tax-19 v. Rakesh Kumar Aggarwal
High Court · 2016 · Allowed
Revenue
Ita/314/2015 Of Pawan Kumar Tah v. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Nestle India Ltd v. Deputy Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Wp v. The Income Tax Officer Company Ward 1(1), Chennai
High Court · 2015 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-09 v. Tupperware India Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Ii v. Shri Ramesh Chandra Bhati
High Court · 2015 · Allowed
Revenue
Versus v. Dated :- November 15, 2014
High Court · 2014 · Dismissed
—
Union Of India & Ors v. Uco Bank
High Court · 2014 · Allowed
—
M/S Influence v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
M/S Palam Gas Service v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Indus Towers Ltd.… v. Cit & Ors.…
High Court · 2014 · Allowed
Assessee
Maps Enzymes Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Maps Enzymes Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax Delhi-Iv v. Dcm Limited
High Court · 2013 · Dismissed
Assessee
Ita/811/2009 Of Rekha Krishnaraj v. The Income Tax Officer
High Court · 2013 · Dismissed
Revenue
Jagat Jayantilal Parikh v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Director Of Income Tax-Ii Through v. Ohm Limited
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax Delhi v. D.t.t.d.c. Ltd
High Court · 2012 · Other
—
The Commissioner Of Income Tax Iv v. M/S Abhijit Trading Company
High Court · 2011 · Dismissed
Assessee
The Director Of Income Tax v. Dsd Noell Gmbh
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Taxpatiala v. Rakesh Kumar
High Court · 2010 · Allowed
Revenue
Jasbir Singh v. Commissioner Of Income Tax, Patiala
High Court · 2010 · Allowed
Assessee
Ms. Sonia Mathur v. Jackson House
High Court · 2010 · Other
—
The Commissioner Of Income Tax-I, Chandigarh v. Harjinder Kaur
High Court · 2009 · Dismissed
Assessee
Sh. Mahipal Singh v. Order
High Court · 2008 · Dismissed
—
Development Corporation v. Commissioner Of Income
High Court · 2008 · Dismissed
Revenue
Salem Steel Company v. The Commissioner Of Income Tax Chennai
High Court · 2007 · Dismissed
Revenue
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
Gopal Glass Works Private Ltd v. Commissioner Of Income Tax-1
High Court · 2000 · Dismissed
Revenue

Key issues litigated under Section 44AB

Section 44AB case law — FAQs

What does Section 44AB of the Income-tax Act deal with?
Section 44AB relates to Tax Audit. This page collects 183 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 44AB.
How many case laws are available on Section 44AB?
EaseValue has indexed 183 income-tax judgments citing Section 44AB — each with parties, citation, court, year, outcome and the full order text.
How can Section 44AB judgments help my case?
They show how courts have decided Section 44AB 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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