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Income-tax Act · Case Law

Section 54B Income Tax Case Law

Browse 48 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 54B 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 54B has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 54B (showing 48 of 48)

Yogesh Kumar Saini v. Union Of India
High Court · 2024 · Dismissed
Revenue
Rakesh Kumar Saini v. Union Of India
High Court · 2024 · Allowed
Assessee
Wp(C)/28098/2022 Of Oravanthuruthil Chandran Joji v. Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Shriprakash Ramshringar Pandey( v. Income Tax Officer – 14(3)(4), Mumbai Having Office At
High Court · 2023 · Other
—
Preet Singh v. Asstt. Commissioner Ofincome Tax, Circle 32(1), & Anr
High Court · 2023 · Other
—
G.girija v. The Deputy Commissioner Of Income Tax,Circle Iii, Coimbatore
High Court · 2021 · Dismissed
Revenue
G.babu v. The Income Tax Officer,Ward Iii(2), Coimbatore
High Court · 2021 · Dismissed
Revenue
Kavitaben Jaysukhbhai Zalawadiya v. The Income Tax Officer Ward - 3(3)(3
High Court · 2021 · Allowed
Assessee
Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4
High Court · 2021 · Other
—
Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4 ==========================================================
High Court · 2021 · Other
—
Devenbhai Mafatlal Patel v. The Assistant Commissioner Of Income Tax Circle 1(3
High Court · 2021 · Allowed
Assessee
He Fita v. Commissioner Income Tax (Appeals) Faridabad Andanother
High Court · 2020 · Allowed
Assessee
S.sundaramurthy v. Principal Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
Assessee
Hitesh Mansukhlal Bagdai v. The Assistant Commissioner Of Income Tax Central Circle - 1
High Court · 2019 · Allowed
Assessee
Ita/100012/2018 Of Shri. Basavaraj C. Bayahatti v. The Principal Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Shri Rajiv Dass v. Dy. Commissioner Income Tax, Osd, New Delhi
High Court · 2018 · Dismissed
Revenue
Devendrasinh Chhatrasinh Vaghela v. Joint Commissioner Of Income Tax (Osd)==========================================================
High Court · 2018 · Allowed
Assessee
Parveen Kumar v. Income Tax Officer, Ward-1, Fatehabad
High Court · 2018 · Dismissed
Revenue
Virendra Singh v. Income Tax Officer, Ward 2(1), Alwar
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-:- 17, New Delhi v. Harish Chander Khullar Through : None
High Court · 2018 · Dismissed
Assessee
Nataraju (Huf) & Ors v. Pr. Commissioner Of Income Tax & Anr
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax, Kota v. Shri Gopi Lal
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax, Faridabad v. Khacheru Singh (Since Deceased) Through His Lrs
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax (Central) Jaipur v. Shri Prabhati Lal Saini
High Court · 2017 · Allowed
Revenue
Tca/319/2017 Of The Commissioner Of Income Tax v. S.s.m.ahmed Hussain
High Court · 2017 · Dismissed
Assessee
Kamal Kant Kamboj v. Income Tax Officer, Ward
High Court · 2017 · Allowed
Assessee
Raj Dulari Bhasin … v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Commissioner Of Income-Tax, Faridabad v. Shri Dinesh Verma
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Iv v. Hotz Industries Ltd. Through
High Court · 2014 · Allowed
Revenue
Itta/279/2014 Of Ganta Vijaya Lakshmi v. The Income Tax Officer
High Court · 2014 · Dismissed
Revenue
Kewal Krishan Jain v. Commissioner Of Income Tax, Jalandharand Another
High Court · 2013 · Allowed
Assessee
Itta/305/2013 Of Commissioner Of Income Tax-Iii v. Sri N.raghu Varma
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Circle Xiv, Chennai - 6 v. Vijay M.mahtaney
High Court · 2013 · Dismissed
Assessee
Mrs. Parveen P. Bharucha 102A/1-B, Kalyaninagar,Pune-411 006 v. The Deputy Commissioner Of Income Tax Circle
High Court · 2012 · Allowed
Assessee
D.b. Income Tax Appeal v. The Commissioner Of Incometax & Others
High Court · 2012 · Dismissed
—
Jile Singh Dalal v. Commissioner Of Income Tax, Faridabad
High Court · 2011 · Allowed
Assessee
The Chief Commissioner Of Income-Tax, (Osd), Faridabad v. Adarsh Kumar Goel, J
High Court · 2011 · Allowed
Revenue
Chief Commissioner Of Income Tax (Osd), Faridabad v. Nathi Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Naval Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax,Ludhiana v. Jaswant Singh
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax, Faridabad v. Shri Bhim Singh
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax v. Sh. Bharat Lal Dagar (Huf
High Court · 2010 · Allowed
Revenue
Ita/188/2009 Of The Commissioner Of Income Tax,Trichur v. Shri.thomy .P.chakola,Trichur
High Court · 2010 · Other
—
Sohan Singh v. Commissioner Of Income-Tax,Jalandhar, Punjab And Another
High Court · 2010 · Allowed
Assessee
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
Commissioner Of Income Tax, Ludhiana-I,Ludhiana v. Shri Gurnam Singh
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax,Faridabad v. Shri Sohan Pal, Huf
High Court · 2008 · Dismissed
Assessee

Key issues litigated under Section 54B

Section 54B case law — FAQs

What does Section 54B of the Income-tax Act deal with?
This page collects 48 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 54B.
How many case laws are available on Section 54B?
EaseValue has indexed 48 income-tax judgments citing Section 54B — each with parties, citation, court, year, outcome and the full order text.
How can Section 54B judgments help my case?
They show how courts have decided Section 54B 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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