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143 judgments match your search. Search by party name, citation (e.g. LOK 2026 (10) Ker. 5), case number, judge or words in the judgment, or pick a date of decision.

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LOK 2026 (10) SC 281 · Supreme Court of India

Principal Commissioner of Income Tax v. Orissa Mining Corporation

Equivalent citations: 2026 INSC 1171

SubjectIncome Tax
JudgesJustice Sanjay Kumar, Justice Sanjeev Sachdeva
ActsIncome-tax Act, 1961, 142(1), 143(2), 143(3), 147, 148 and 292BB, Income Tax Act, 1961

Reassessment without a notice under Section 143(2) is void; Section 292BB cures only defective service of a notice actually issued, not its total absence, even where the assessee took part or asked that its original return be treated as the return.

LOK 2026 (10) SC 285 · Supreme Court of India

Chetan Sabharwal Vs Assistant Commissioner Of Income Tax Circle 28(1) New Delhi

Equivalent citations: 2026 INSC 1163

SubjectIncome Tax
JudgesJustice J.B. Pardiwala, Justice K. Vinod Chandran
ActsIncome-tax Act, 1961, 133(6), 142(1), 143(1), 143(3), 147, 148 and 149, Income Tax Act, 1961

An investigation report showing overvaluation of shares and use of the sale proceeds was tangible material for reopening assessments beyond four years; a bare acceptance of returns under Section 143(1) or 143(3) expresses no opinion, so reopening was not a change of opinion.

LOK 2026 (9) Ker. 117 · High Court of Kerala

Jayan Vatahakattu Moni v. Commissioner of Income Tax (Appeals)

Equivalent citations: 2026 KER 69452

SubjectTax Law
JudgesJustice Ziyad Rahman A.A
ActsIncome-tax Act, 1961, Income Tax Act 1961 — Section 250(6)

The appellate authority rejected the petitioner's appeal solely on the ground of non-appearance despite issuance of notices on four occasions, without addressing the grounds raised in the appeal — Held, under Section 250(6) of the Income Tax Act, 1961, the appellate authority is statutorily bound…

LOK 2026 (7) SC 307 · Supreme Court of India

Director of Income Tax, (International Taxation). v. M/s. Star Cruises (India) P. Ltd.

Equivalent citations: 2026 (7) SCD 302 : 2026 INSC 771

SubjectTax
JudgesJustice S.V.N. Bhatti, Justice N.V. Anjaria
ActsIncome-tax Act, 1961, Income Tax Act 1961 Section 44B

The Director of Income Tax (Appellant) challenged the assessment of M/s Star Cruises (India) Pvt. Ltd. (Respondent), arguing that the Assessee's cruise operations constituted hospitality and entertainment rather than the "carriage of passengers" under Section 44B of the Income Tax Act. The Assessing Officer had…

LOK 2018 (3) SC 128 · Supreme Court of India

Income Tax Officer, Mumbai v. Venkatesh Premises Cooperative Society LTD.

Equivalent citations: (2018) 15 SCC 37 : 2018 (254) Taxman 313 : 2018 (301) CurTR 514 : 2018 (402) ITR 670 : 2018 (4) Scale 427 : 2018 KHC 6202

SubjectCo-operative Societies, Income Tax
JudgesJustice Rohinton Fali Nariman, Justice Navin Sinha
ActsIncome-tax Act, 1961, The Constitution of India, Maharashtra Co-operative Societies Act, 1960

Non-occupancy, transfer and common amenity charges collected by a co-operative society from its members and used for their common benefit are exempt from income tax under the doctrine of mutuality, even if they exceed the limits in the Maharashtra Government notification of 09.08.2001.