Section 173(1) of the Income Tax Act

Income-tax Act, 2025: s.422

Section 173(1) falls under section 173 of the Income-tax Act, 1961, which corresponds to section 422 (Recovery of tax arrear in respect of non-resident from his assets) of the Income-tax Act, 2025.

Read section 422 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

60 judgments on BharatTax turn on Section 173(1).

Judgments on Section 173(1)

The Principal Commissioner vs. Ms. Renuka G

ITA/100004/2017HC Karnataka17 Sept 2019

Bench: S.N.SATYANARAYANA,P.G.M.PATIL

Section 173(1)

Commissioner of Income Tax vs. Shri V.M. Chandre Gowda

The appeals are disposed of

ITA/610/2013HC Karnataka06 Sept 2019

Bench: R DEVDAS,L.NARAYANA SWAMY

Section 173(1)

M/S Habitat Shelters Private Limited vs. The Pr Commissioner of Income Tax

Appeal is partly allowed

WA/1075/2018HC Karnataka01 Oct 2018

Bench: The Hon’Ble Mr. Justice S.Vishwajith Shetty

Section 166Section 173(1)

Pr. Commissioner of vs. M/S Novo Nordisk India

ITA/133/2018HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 166Section 173(1)

Pr. Commissioner of Income Tax vs. Dr. T. M.A. Pai Foundation

The appeal is allowed-in-part

ITA/543/2017HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 166Section 173(1)

The Pr. Commissioner of Income - Tax vs. The Csr India Pvt Ltd

ITA/12/2017HC Karnataka03 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

The Commissioner of Income Tax vs. M/S Te Connectivity India P Ltd

In the result, the appeals as well as cross objections

ITA/22/2017HC Karnataka02 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

The Commissioner of Income Tax vs. M/S Te Connectivity Inida P Ltd

In the result, the appeals as well as cross objections

ITA/23/2017HC Karnataka02 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

Commissioner of Income Tax-III vs. M/S. Yodlee Infotech Pvt. Ltd

ITA/174/2015HC Karnataka25 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

Commissioner of Income-Tax vs. The Bhatkal Urban Co Operative Bank Ltd

ITA/315/2014HC Karnataka20 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

Commissioner of Income Tax vs. M/S.Symbol Technologies

ITA/173/2015HC Karnataka17 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

Official Liquidator

The appeal is allowed in part

OLR/14/2018HC Karnataka29 Jun 2018

Bench: The Hon'Ble Mr. Justice Hanchate Sanjeevkumar

Section 173(1)

Pr.Commissioner vs. Shri M N Jahanath

ITA/123/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

Principal Commissioner of Income Tax 4 vs. M/S Lsi India Research & Development Pvt Ltd

ITA/606/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)

The Principal Commissioner of Income Tax vs. The Belgaum Taluka Rural

RP/100114/2017HC Karnataka20 Jun 2018

Bench: The Hon'Ble Mr. Justice Ashok S. Kinagi Miscellaneous First Appeal No. 100113 Of 2018 (Mv-) C/W Miscellaneous First Appeal No. 101224 Of 2016 Miscellaneous First Appeal No. 101225 Of 2016 Miscellaneous First Appeal No. 101534 Of 2016 Miscellaneous First Appeal No. 101600 Of 2016 Miscellaneous First Appeal No. 102650 Of 2016 Miscellaneous First Appeal No. 102651 Of 2016 Miscellaneous First Appeal No. 102652 Of 2016 Miscellaneous First Appeal No. 102653 Of 2016 Miscellaneous First Appeal No. 102654 Of 2016 Miscellaneous First Appeal No. 102655 Of 2016 Miscellaneous First Appeal No. 102656 Of 2016 Miscellaneous First Appeal No. 102657 Of 2016 Miscellaneous First Appeal No. 103472 Of 2016 Miscellaneous First Appeal No. 100109 Of 2017 Miscellaneous First Appeal No. 100110 Of 2017 Miscellaneous First Appeal No. 100111 Of 2017 Miscellaneous First Appeal No. 100112 Of 2017 Miscellaneous First Appeal No. 100113 Of 2017 Miscellaneous First Appeal No. 100114 Of 2017 Miscellaneous First Appeal No. 100115 Of 2017 Miscellaneous First Appeal No. 100116 Of 2017 Miscellaneous First Appeal No. 100117 Of 2017 Miscellaneous First Appeal No. 100118 Of 2017 Miscellaneous First Appeal No. 100392 Of 2017 Miscellaneous First Appeal No. 101337 Of 2017

Section 173(1)

The Principal Commissioner of Income Tax vs. The Raibag Taluka Primary

RP/100112/2017HC Karnataka20 Jun 2018

Bench: The Hon'Ble Mr. Justice Ashok S. Kinagi Miscellaneous First Appeal No. 100113 Of 2018 (Mv-) C/W Miscellaneous First Appeal No. 101224 Of 2016 Miscellaneous First Appeal No. 101225 Of 2016 Miscellaneous First Appeal No. 101534 Of 2016 Miscellaneous First Appeal No. 101600 Of 2016 Miscellaneous First Appeal No. 102650 Of 2016 Miscellaneous First Appeal No. 102651 Of 2016 Miscellaneous First Appeal No. 102652 Of 2016 Miscellaneous First Appeal No. 102653 Of 2016 Miscellaneous First Appeal No. 102654 Of 2016 Miscellaneous First Appeal No. 102655 Of 2016 Miscellaneous First Appeal No. 102656 Of 2016 Miscellaneous First Appeal No. 102657 Of 2016 Miscellaneous First Appeal No. 103472 Of 2016 Miscellaneous First Appeal No. 100109 Of 2017 Miscellaneous First Appeal No. 100110 Of 2017 Miscellaneous First Appeal No. 100111 Of 2017 Miscellaneous First Appeal No. 100112 Of 2017 Miscellaneous First Appeal No. 100113 Of 2017 Miscellaneous First Appeal No. 100114 Of 2017 Miscellaneous First Appeal No. 100115 Of 2017 Miscellaneous First Appeal No. 100116 Of 2017 Miscellaneous First Appeal No. 100117 Of 2017 Miscellaneous First Appeal No. 100118 Of 2017 Miscellaneous First Appeal No. 100392 Of 2017 Miscellaneous First Appeal No. 101337 Of 2017

Section 173(1)

The Principal Commissioner of Income Tax vs. The Reaibag Taluka Primary Teachers

RP/100110/2017HC Karnataka20 Jun 2018

Bench: The Hon'Ble Mr. Justice Ashok S. Kinagi Miscellaneous First Appeal No. 100113 Of 2018 (Mv-) C/W Miscellaneous First Appeal No. 101224 Of 2016 Miscellaneous First Appeal No. 101225 Of 2016 Miscellaneous First Appeal No. 101534 Of 2016 Miscellaneous First Appeal No. 101600 Of 2016 Miscellaneous First Appeal No. 102650 Of 2016 Miscellaneous First Appeal No. 102651 Of 2016 Miscellaneous First Appeal No. 102652 Of 2016 Miscellaneous First Appeal No. 102653 Of 2016 Miscellaneous First Appeal No. 102654 Of 2016 Miscellaneous First Appeal No. 102655 Of 2016 Miscellaneous First Appeal No. 102656 Of 2016 Miscellaneous First Appeal No. 102657 Of 2016 Miscellaneous First Appeal No. 103472 Of 2016 Miscellaneous First Appeal No. 100109 Of 2017 Miscellaneous First Appeal No. 100110 Of 2017 Miscellaneous First Appeal No. 100111 Of 2017 Miscellaneous First Appeal No. 100112 Of 2017 Miscellaneous First Appeal No. 100113 Of 2017 Miscellaneous First Appeal No. 100114 Of 2017 Miscellaneous First Appeal No. 100115 Of 2017 Miscellaneous First Appeal No. 100116 Of 2017 Miscellaneous First Appeal No. 100117 Of 2017 Miscellaneous First Appeal No. 100118 Of 2017 Miscellaneous First Appeal No. 100392 Of 2017 Miscellaneous First Appeal No. 101337 Of 2017

Section 173(1)

The Principal Commissioner of Income Tax vs. M/S Lokopayogi Illakhe and

RP/100113/2017HC Karnataka20 Jun 2018

Bench: The Hon'Ble Mr. Justice Ashok S. Kinagi Miscellaneous First Appeal No. 100113 Of 2018 (Mv-) C/W Miscellaneous First Appeal No. 101224 Of 2016 Miscellaneous First Appeal No. 101225 Of 2016 Miscellaneous First Appeal No. 101534 Of 2016 Miscellaneous First Appeal No. 101600 Of 2016 Miscellaneous First Appeal No. 102650 Of 2016 Miscellaneous First Appeal No. 102651 Of 2016 Miscellaneous First Appeal No. 102652 Of 2016 Miscellaneous First Appeal No. 102653 Of 2016 Miscellaneous First Appeal No. 102654 Of 2016 Miscellaneous First Appeal No. 102655 Of 2016 Miscellaneous First Appeal No. 102656 Of 2016 Miscellaneous First Appeal No. 102657 Of 2016 Miscellaneous First Appeal No. 103472 Of 2016 Miscellaneous First Appeal No. 100109 Of 2017 Miscellaneous First Appeal No. 100110 Of 2017 Miscellaneous First Appeal No. 100111 Of 2017 Miscellaneous First Appeal No. 100112 Of 2017 Miscellaneous First Appeal No. 100113 Of 2017 Miscellaneous First Appeal No. 100114 Of 2017 Miscellaneous First Appeal No. 100115 Of 2017 Miscellaneous First Appeal No. 100116 Of 2017 Miscellaneous First Appeal No. 100117 Of 2017 Miscellaneous First Appeal No. 100118 Of 2017 Miscellaneous First Appeal No. 100392 Of 2017 Miscellaneous First Appeal No. 101337 Of 2017

Section 173(1)

The Principal Commissioner of Income Tax vs. The Belgaum Taluka Rural

RP/100109/2017HC Karnataka20 Jun 2018

Bench: The Hon'Ble Mr. Justice Ashok S. Kinagi Miscellaneous First Appeal No. 100113 Of 2018 (Mv-) C/W Miscellaneous First Appeal No. 101224 Of 2016 Miscellaneous First Appeal No. 101225 Of 2016 Miscellaneous First Appeal No. 101534 Of 2016 Miscellaneous First Appeal No. 101600 Of 2016 Miscellaneous First Appeal No. 102650 Of 2016 Miscellaneous First Appeal No. 102651 Of 2016 Miscellaneous First Appeal No. 102652 Of 2016 Miscellaneous First Appeal No. 102653 Of 2016 Miscellaneous First Appeal No. 102654 Of 2016 Miscellaneous First Appeal No. 102655 Of 2016 Miscellaneous First Appeal No. 102656 Of 2016 Miscellaneous First Appeal No. 102657 Of 2016 Miscellaneous First Appeal No. 103472 Of 2016 Miscellaneous First Appeal No. 100109 Of 2017 Miscellaneous First Appeal No. 100110 Of 2017 Miscellaneous First Appeal No. 100111 Of 2017 Miscellaneous First Appeal No. 100112 Of 2017 Miscellaneous First Appeal No. 100113 Of 2017 Miscellaneous First Appeal No. 100114 Of 2017 Miscellaneous First Appeal No. 100115 Of 2017 Miscellaneous First Appeal No. 100116 Of 2017 Miscellaneous First Appeal No. 100117 Of 2017 Miscellaneous First Appeal No. 100118 Of 2017 Miscellaneous First Appeal No. 100392 Of 2017 Miscellaneous First Appeal No. 101337 Of 2017

Section 173(1)

The Commissioner of Income Tax (Appeals) vs. Sri. Doodhganga Co-Operative

RP/100116/2017HC Karnataka05 Feb 2018

Bench: The Hon'Ble Mr. Justice Ashok S. Kinagi Miscellaneous First Appeal No. 100113 Of 2018 (Mv-) C/W Miscellaneous First Appeal No. 101224 Of 2016 Miscellaneous First Appeal No. 101225 Of 2016 Miscellaneous First Appeal No. 101534 Of 2016 Miscellaneous First Appeal No. 101600 Of 2016 Miscellaneous First Appeal No. 102650 Of 2016 Miscellaneous First Appeal No. 102651 Of 2016 Miscellaneous First Appeal No. 102652 Of 2016 Miscellaneous First Appeal No. 102653 Of 2016 Miscellaneous First Appeal No. 102654 Of 2016 Miscellaneous First Appeal No. 102655 Of 2016 Miscellaneous First Appeal No. 102656 Of 2016 Miscellaneous First Appeal No. 102657 Of 2016 Miscellaneous First Appeal No. 103472 Of 2016 Miscellaneous First Appeal No. 100109 Of 2017 Miscellaneous First Appeal No. 100110 Of 2017 Miscellaneous First Appeal No. 100111 Of 2017 Miscellaneous First Appeal No. 100112 Of 2017 Miscellaneous First Appeal No. 100113 Of 2017 Miscellaneous First Appeal No. 100114 Of 2017 Miscellaneous First Appeal No. 100115 Of 2017 Miscellaneous First Appeal No. 100116 Of 2017 Miscellaneous First Appeal No. 100117 Of 2017 Miscellaneous First Appeal No. 100118 Of 2017 Miscellaneous First Appeal No. 100392 Of 2017 Miscellaneous First Appeal No. 101337 Of 2017

Section 173(1)