In no particular order :
Arrested Development : As someone already mentioned, the comedy is very, very rich, and i find myself still "getting" jokes on my 4th, 5th watch-throughs.
Seinfeld: the main reason I like the show better than its contemporaries(all great shows lke Frasier, Friends,
Raymond) is because of the dry wit, and the fact that non of the lead characters are even remotely likeable.
Blackadder : must mention that I hated the first season, and am very fortunate to have persisted with the series. Contradictory to the general sentiment, I felt this was better than Fawlty Towers, and Atkinson, in turn, better than Cleese.
Yes Minister/Prime Minister : My favorite political satire(probably because the British political structure is very much close to what we have in India). Best Dialogue writing in all of television, for me.
honorable mentions would be Frasier, Modern Family, Happy Days(i guess it started off as a sitcom) and Diff'rent Strokes
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