Section 173 of the Income Tax Act

Income-tax Act, 2025: s.422

Section 173 of the Income-tax Act, 1961 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.

56 judgments on BharatTax turn on Section 173.

Judgments on Section 173

The Commissioner of Income tax-III vs. M/s. ADP Private Limited

ITTA/275/2015HC Telangana03 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 151Section 173

Central – II vs. Pvt. Ltd

Appeal is disposed of in the above terms

ITA/365/2013HC Delhi15 Oct 2015

Section 173

The Commissioner of Income Tax-IV vs. My Home Industries Ltd

ITTA/250/2015HC Telangana10 Sept 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 173

The Commissioner of Income Tax-II vs. N.J. Steels Pvt. Ltd

The appeal is disposed of in above terms

ITA/193/2014HC Delhi18 May 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 173

Commissioner of Income Tax (TDS) vs. M/s Country Club India Limited

In the result, the appeal, filed by the Appellant/Insurance Company, being

ITTA/666/2014HC Telangana29 Jan 2015

For Appellant: Shri Deepak Gupta, Advocate

Section 166Section 173

commissioner of Income Tax [TDS] vs. M/s Suman Chit Funds Private Limited

The appeal is allowed in part

ITTA/749/2014HC Telangana21 Jan 2015

Section 166Section 173

Director of Income Tax ( International Taxation) vs. M/s. JDH International LLC

Appeal is partly allowed with certain modification and the multiplier is reduced from 11

ITTA/573/2013HC Telangana24 Dec 2013

Bench: The Madurai Bench Of Madras High Court Date Of Reserved 25.10.2025 Date Of Pronounced 06.01.2026 Coram The Hon'Ble Ms.Justice R.Poornima Cma(Md)No.573 Of 2013 & Mp(Md)No.1 Of 2013 Oriental Insurance Company Ltd., South Main Veedhi, Thanjavur Town & Munsif, By Its Branch Manager : Appellant/2Nd Respondent Vs. 1.V.Veluthai 2.N.Sivakumar 3.N.Rajakumar : Respondents 1 To 3/Petitioners 4.Senthilkumar : 4Th Respondent/R1 Prayer:-Civil Miscellaneous Appeal Is Filed Under Section 173 Of The Motor Vehicles Act, 1988, Against The Award Dated 08/08/2002 & Made In Mcop No.518 Of 2002 On The File Of The Motor Accident Claims Tribunal, Additional District Judge, Ftc-1, Thanjavur. For Appellant : Mr.E.Chandrasekaran For R1 To R3 : Mr.R.Giridharan (No Appearance) 1/12 Https://Www.Mhc.Tn.Gov.In/Judis

For Appellant: Mr.E.Chandrasekaran

Section 173