← All Phrases

“Section 127(4)”

Section References (mined)Section 127Section 127(4)9 judgments

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

High Court of Delhi in Sahara is based only on the meaning that it attributed to the expression 'cases' in the Explanation to Section 127(4) of the Act. The High Court of Delhi was of the view that 'cases' must include within its sweep, not only the cases pending

DCIT, CIRCLE- 1(2), NEW DELHI vs. ADVENTURE RESORTS AND CRUISES PVT. LTD., NEW DELHI

In the result, the revenue’s appeal as well Assessee’s cross objection both are dismissed in the aforesaid manner

ITA 5877/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singhdcit, Circle 1(2), Vs.Adventure Resorts Room No. 368, C.R. Building & Cruises Pvt. Ltd. I.P. Estate, New Delhi 611, Surya Kiran Building, Kg Marg, Connaught Place, New Delhi – 110 001 (Pan:Aaacf6111G) (Appellant) (Respondent) C.O. No.198/Del/2022 (Asstt. Year : 2014-15) Adventure Resorts Vs. Dcit, Circle 1(2) & Cruises Pvt. Ltd. New Delhi 611, Surya Kiran Building, Kg Marg, Connaught Place, New Delhi – 110 001 (Pan: Aaacf6111G) (Appellant) (Respondent Appellant By : None Respondent By :Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 30.09.2025

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 133(6)Section 139(1)Section 143(2)Section 143(3)

transferring the case from any Assessing Officer to any other Assessing Officer situated in the same city, locality or place and as per section 127(4) of the Act, the transfer of a case under sub- section (1) or sub section (2) may be made at any stage

HEMKUNT FOUNDATIONS,GURUGRAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -1, DELHI, DELHI

In the result, the appeal filed by assessee is allowed and the Stay

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing
Section 12ASection 133ASection 143(2)Section 80G

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL

VISHWA GLASS AND CERAMICS PVT. LTD. ,AHMEDABAD vs. DCIT, CIRCLE-3(3)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2547/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jan 2025AY 2015-16
For Appellant: Shri K.C. ThackerFor Respondent: Shri Sunil Umap, CIT-DR
Section 127(2)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 263

learned PCIT, Mumbai, had\njurisdiction over the assessee and has accordingly passed the impugned order.\nFurther, as per the provisions of section 127(4) of the Act, it is not necessary\nto re-issue any notice which was already issued. Thus, we find no merits in\nthe submissions

VISHWA GLASS AND CERAMICS PVT. LTD.,AHMEDABAD vs. DCIT, CIRCLE-3(3)(1), MUMBAI

In the result, the appeal by the assessee is dismissed

ITA 2546/MUM/2024[2013-14]Status: DisposedITAT Mumbai31 Jan 2025AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year : 2013-14

For Appellant: Shri K.C. ThackerFor Respondent: Shri Sunil Umap, CIT-DR
Section 127(2)Section 143(3)Section 147Section 148Section 263

learned PCIT, Mumbai, had jurisdiction over the assessee and has accordingly passed the impugned order. Further, as per the provisions of section 127(4) of the Act, it is not necessary to re-issue any notice which was already issued. Thus, we find no merits in the submissions

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

assessment proceedings are initiated by an Assessing Officer and the same are later on transferred to another Assessing Officer then according to section 127(4) an order u/s 127(1) & (2), irrespective of with or without concurrent jurisdiction, has to be issued at any stage of the proceedings, and shall

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

assessment proceedings are initiated by an Assessing Officer and the same are later on transferred to another Assessing Officer then according to section 127(4) an order u/s 127(1) & (2), irrespective of with or without concurrent jurisdiction, has to be issued at any stage of the proceedings, and shall

CIT vs. AAR BEE INDUSTRIES

ITA - 149 / 2012HC Delhi02 Jul 2013
For Appellant: Mr N. P. SahniFor Respondent: Mr C.S. Aggarwal, Sr Advocate with Mr Prakash
Section 143(2)Section 260Section 80

respect of the assessee from one place to another. We are of the view that this argument is completely misplaced. The Explanation to section 127(4) of the Act tells us what the word “case” means in relation to any person whose name is specified in any order or direction ... which may be commenced after the date of the order or direction in respect of any year. In other words, the Explanation to section 127(4) of the Act talks of proceedings, past, present and future in respect of a person whose name is specified in the order or direction

CIT vs. AAR BEE INDUSTRIES

ITA - 148 / 2012HC Delhi02 Jul 2013
For Appellant: Mr N. P. SahniFor Respondent: Mr C.S. Aggarwal, Sr Advocate with Mr Prakash
Section 143(2)Section 260Section 80

respect of the assessee from one place to another. We are of the view that this argument is completely misplaced. The Explanation to section 127(4) of the Act tells us what the word “case” means in relation to any person whose name is specified in any order or direction ... which may be commenced after the date of the order or direction in respect of any year. In other words, the Explanation to section 127(4) of the Act talks of proceedings, past, present and future in respect of a person whose name is specified in the order or direction