Which cases are most cited on Section 127(1)?

Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions) (463 ITR 560) — 75 citing judgments; CIT v. Kurban Hussain Ibrahimji Mithiborwala (82 ITR 821) — 33 citing judgments; CIT v. Thayaballi Mulla Jeevaji Kapasi (66 ITR 147) — 32 citing judgments; Balaji Enterprise v. ACIT (187 ITD 111) — 17 citing judgments; CIT v. Shital Prasad Kharag Prasad (280 ITR 541) — 16 citing judgments.

How many judgments are there on Section 127(1)?

BharatTax indexes 34 ITAT, High Court and Supreme Court judgments that turn on Section 127(1) of the Income Tax Act, 1961.

Section 127(1) of the Income Tax Act

The decision most relied on for Section 127(1) is Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions) (463 ITR 560), cited in 75 of the 34 judgments on BharatTax that turn on this section.

Leading authorities on Section 127(1)

Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)

463 ITR 560 · 2024 · High Court

citing judgments

Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.

CIT v. Kurban Hussain Ibrahimji Mithiborwala

82 ITR 821 · 1971 · Supreme Court

citing judgments

The jurisdiction of the Income-Tax Officer to reopen assessment proceedings under Section 147 is contingent upon the issuance of a valid notice under Section 148. If the Section 148 notice is invalid for any reason, all subsequent proceedings become void due to lack of jurisdiction.

CIT v. Thayaballi Mulla Jeevaji Kapasi

66 ITR 147 · 1967 · Supreme Court

citing judgments

Improper service of notice invalidates the entire reassessment proceedings. If no notice is served within the prescribed period, the Income-tax Officer is incompetent to commence reassessment proceedings.

Balaji Enterprise v. ACIT

187 ITD 111 · 2021 · ITAT

citing judgments

CIT v. Shital Prasad Kharag Prasad

280 ITR 541 · 2006 · High Court

citing judgments

Biecco Lawrie Ltd. v. State of West Bengal

10 SCC 32 · 2009 · Reported

citing judgments

Umanath Pandey v. State of UP

12 SCC 40 · 2009 · Reported

citing judgments

ACIT, Circle-1 v. Pankajbhai Jaysukhlal Shah

120 Taxmann.com 318 · 2020 · Supreme Court

citing judgments

Anderson Printing House (P) Ltd. v. ACIT

192 ITD 548 · 2022 · ITAT

citing judgments

CIT v. HarsingarGutkha(P) LTD.

336 ITR 90 · 2011 · High Court

citing judgments

Judgments on Section 127(1)

VIMALA,PONDICHERRY vs. ITO, WARD 5, PUDUCHERRY, PUDUCHERRY

Appeals of the assessee are partly allowed for statistical purpose

ITA 3985/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Mar 2026AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं. / Ita Nos.3985 & 3986/Chny/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Vimala, Vs Income Tax Officer, No.16, 2Nd Cross Perumal Raja Ward-5, Garden, Reddiarpalayam, Puducherry. Pondicherry – 605010. Pan: Acppv7834C Appellant/ Assessee Respondent / Revenue Assessee By Mr. N. Arjun Raj – Advocate Revenue By Ms. R Anitha – Addl.Cit Date Of Hearing 18/02/2026 Date Of Pronouncement 27/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : These Two Appeals Filed By The Assessee Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax(Appeal)[Nfac], Delhi Dated 18.03.2025 & 19.02.2025 Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 & 2014-15 Respectively.

Section 147Section 250Section 250(6)

ARCH TECH BUILDING MATERIALS PRIVATE LIMITED,CUDDALORE vs. ITO, WARD 1, CUDDALORE, CUDDALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 4044/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Mar 2026AY 2015-16

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI INTURI RAMA RAO (Accountant Member)

Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 148ASection 250Section 282(1)

GURSHARAN GOYAL ,DELHI vs. DCIT CIRCLE-27, DELHI

In the result, the assessee’s appeal is allowed in the above terms

ITA 5992/DEL/2025[2011-12]Status: HeardITAT Delhi05 Mar 2026AY 2011-12

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmanasstt. Year : 2011-12

For Appellant: Shri C.S. Agarwal, Sr. Adv., Shri Atul Puri, CAFor Respondent: Shri Mahesh Kumar, CIT(DR)

Section 127(1)Section 132Section 153A

NITIN CHATURBHUG GARG ,MUMBAI vs. ITO WARD 41(3)(3), MUMBAI

ITA 2569/MUM/2025[2009-10]Status: DisposedITAT Mumbai13 Feb 2026AY 2009-10

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Nikhil Natekar, ARFor Respondent: Assessee by

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69C

NITIN CHATURBHUG GARG,MUMBAI vs. ITO WARD 41(3)(3), MUMBAI

ITA 2568/MUM/2025[2010-11]Status: DisposedITAT Mumbai13 Feb 2026AY 2010-11

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Nikhil Natekar, ARFor Respondent: Assessee by

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 69C

VIVEK MANN,KARNAL vs. INCOME TAX OFFICER, WARD-1, KARNAL, KARNAL

In the result, the appeal of the assessee is allowed

ITA 8326/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Jan 2026AY 2015-16

Bench: Shri C.N. Prasad[Assessment Year: 2015-16] Vivek Mann Vs. Ito Ward-1 Village Goghirpur, Karnal Karnal Pan No.Ahcpv3556H Appellant Respondent

Section 120Section 127Section 127(1)Section 142(1)Section 143(2)

GURUSUKH ENERGY INDIA PVT. LTD., RAIPUR,RAIPUR vs. ITO, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 643/RPR/2025[2012-13]Status: DisposedITAT Raipur10 Dec 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.643/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 127(1)Section 143(2)Section 143(3)Section 144B(1)Section 246(5)Section 250Section 282ASection 282A(1)Section 69C

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

RAKSHIT ESTATES PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, GURGAON

In the result, appeal of assessee is allowed

ITA 3615/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

VED PRAKASH CHANANA,DELHI vs. ACIT CC- 3, DELHI

In the result, the appeal of the assessee for AY 2018-19 is allowed

ITA 4644/DEL/2024[2019-20]Status: DisposedITAT Delhi24 Oct 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Nirbhay Mehta, AdvocateFor Respondent: Shri Jitender Singh, CIT DR

Section 127(1)Section 132Section 143(1)Section 143(2)Section 153ASection 69A

VED PRAKASH CHANANA,DELHI vs. ACIT CC 03, DELHI

In the result, the appeal of the assessee for AY 2018-19 is allowed

ITA 4643/DEL/2024[2018-19]Status: DisposedITAT Delhi24 Oct 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Nirbhay Mehta, AdvocateFor Respondent: Shri Jitender Singh, CIT DR

Section 127(1)Section 132Section 143(1)Section 143(2)Section 153ASection 69A

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)