Section 127(2) of the Income Tax Act

The decision most relied on for Section 127(2) is CIT v. Gitsons Engineering Co. (370 ITR 87), cited in 68 of the 39 judgments on BharatTax that turn on this section.

Leading authorities on Section 127(2)

CIT v. Gitsons Engineering Co.

370 ITR 87 · 2015 · High Court

citing judgments

The issuance of a notice under Section 143(2) is mandatory, and its non-service or invalidity is not a curable procedural irregularity, rendering subsequent assessment proceedings void. Objections regarding non-service of notice, being a jurisdictional issue, can be raised for the first time before the Tribunal.

CIT v. M/s MT Builders Pvt. Ltd.

349 ITR 271 · 2012 · High Court

citing judgments

Guru Gobind Singh Educational Society v. CIT

118 ITD 207 · 2009 · ITAT

citing judgments

S. K. Industries v. ACIT

141 Taxmann.com 568 · 2022 · High Court

citing judgments

CIT v. Mukesh Kumar Agrawal

25 Taxmann.com 112 · 2012 · Reported

citing judgments

DCIT v. MSPL Ltd.

150 Taxmann.com 44 · Reported

citing judgments

Meenakshi Foundation v. PCIT

175 Taxmann.com 990 · 2025 · High Court

citing judgments

Drisha Impex (P) Ltd. v. Principal Commissioner of Income Tax

177 Taxmann.com 808 · 2025 · Supreme Court

citing judgments

Judgments on Section 127(2)

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6201/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2026AY 2016-17

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3647/DEL/2025[2021-22]Status: DisposedITAT Delhi09 Mar 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3646/DEL/2025[2020-21]Status: DisposedITAT Delhi09 Mar 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE -13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3645/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Mar 2026AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3644/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Mar 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3643/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]

Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 253(2)

GTT COMMUNICATIONS INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 (1), PUNE

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 282/PUN/2026[2022-2023]Status: DisposedITAT Pune12 Feb 2026AY 2022-2023

Bench: the Hon'ble ITAT, Pune on 22 January 2026 vide acknowledgement no. 1800058855. The relevant facts for your kind consideration are set out hereinbelow.

For Appellant: Shri Chinmayy Pathak (Virtual)For Respondent: Shri Praksh L. Pathade

JSP PROJECTS (P) LTD,DELHI vs. DCIT, CENTRAL CIRCLE-13, DELHI/SOUTH DELHI

In the result, the appeal of the assessee is allowed

ITA 3594/DEL/2025[2014-2015]Status: DisposedITAT Delhi09 Jan 2026AY 2014-2015

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2014-15] M/S Jsp Projects Private Dcit, Central Circle-13, 2Nd Floor, Income Tax Building, Limited, C/O- Ca Vaibhav Goel, 75, Vs E-2 Ara Centre, Jhandewalan Navyug Market, First Floor, Extension, Delhi-110055 Ghaziabad(Up) Uttar Pradesh-201001 Pan-Aadcj0677L Appellant Respondent Assessee By Shri Ved Jain, Adv. Ms. Uma Upadhyay, Ca & Shri Aditya Garg, Adv. Revenue By Ms. Amisha S. Gupta, Cit-Dr Date Of Hearing 15.10.2025 Date Of Pronouncement 09.01.2026 Order Per Amitabh Shukla, Am

Section 127(2)Section 153CSection 63Section 65BSection 68

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

SANJAY WAHI,DELHI vs. ACIT CENTRAL CIRCLE 3, DELHI, DELHI

In the result, the appeal filed by the assessee is partly allowed

ITA 2198/DEL/2024[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2015-16 Sanjay Wahi, Vs. Assistant Commissioner Of 64 Mini Market, Janpath, Income Tax, Circle-3, Connaught Place, Delhi New Delhi-1100 01 Pan: Aaapw4145N (Appellant) (Respondent)

For Appellant: S/Shri Amit Kaushik & HimanshuFor Respondent: Shri Sanjeev Kaushal, CIT DR

Section 127(2)Section 132Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 234ASection 250

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

RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI

The appeal of the assessee is allowed

ITA 5290/DEL/2024[-]Status: DisposedITAT Delhi12 Nov 2025

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

Section 127(2)Section 12ASection 2(15)

ATUL VRAJLAL KARIA,RAJKOT vs. AC / DC (INT.TXN), RAJKOT

In the result, appeal filed by the assessee is allowed in above terms

ITA 133/RJT/2025[2012-13]Status: DisposedITAT Rajkot29 Oct 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.133/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2012-13 Atul Vrajlal Karia Ac/Dc (Int. Txn), बनाम C/O. D.S. Karia & Co. Ca, 203, Rajkot Cosmo Complex, Mahila College Vs. Chowk, Kalawad Road, Rajkot Pan : Adwpk6568J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 127Section 147Section 148Section 151Section 153CSection 250Section 282Section 69

NIKHIL RAMESHCHAND RANKA,WARDHA vs. ACIT, CENTRL CIRCLE 1(1), PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2468/PUN/2024[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vardhaman L. JainFor Respondent: Shri Amit Bobde

Section 132Section 143(1)Section 143(3)Section 153CSection 153C(1)Section 250

DUGDH UTPADAK SAHAKARI SANGH LTD.,RAEBARELI vs. ITO-, RAEBARELI

ITA 75/LKW/2024[2017-18]Status: DisposedITAT Lucknow30 Sept 2025AY 2017-18

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Samrat Chandra, C.AFor Respondent: Sh. Amit Kumar, DR

Section 142(1)Section 144

S. ASHWINIKUMAR & CO. ,MUMBAI vs. ITO, WARD 16(3)(3), MUMBAI , MUMBAI

ITA 4848/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Sept 2025AY 2017-18

Bench: Smt. Benna Pilla (Jm) & Shri Omkareshwar Chidara (Am) S. Ashwinikumar & Co. Ito Ward 16(3)(3) 9/11, Bombay Mutual Aayakar Bhavan Chambers, 1St Floor Vs. M.K. Road 19/21 Ambala Doshi Marg Mumbai-400 020. Haman Street, Fort Mumbai-400 023. Pan : Aacfs5995C Appellant Respondent

For Appellant: Shri Hemanshu JoshiFor Respondent: Shri Rajkumar Singh (Virtually)

Section 127(2)Section 143(2)Section 143(3)Section 68

MEENA SWARUP,NEW DELHI vs. DCIT CIRCLE-3(1)(2), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2050/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Mrs. Meena Swarup, Vs Dcit, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., Pan-Amrps5792E New Delhi. Appellant Respondent Appellant By Shri R.S.Ahuja, Ca & Shri P.S.Sodhi, Adv. Respondent By Shri Dheeraj Kumar Jain, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am :

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

GAURAV SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 3835/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Aug 2025AY 2015-16

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2015-16 Gaurav Singhal, Vs. Income Tax Officer, 149, Tarun Enclave, Ward 17(4), C.R. Building, Pitampura, New Delhi New Delhi-1100 02 Pin: 1100 34 Aohps3787D (Appellant) (Respondent)

For Appellant: Shri R R Singhla, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 115BSection 127Section 142(1)Section 142(2)Section 143(2)Section 143(3)Section 250Section 68

INCOME TAX OFFICER, JAIPUR vs. GOENKA JEWELLERS, JAIPUR

In the result, Ground No. 2 raised by the revenue is also dismissed

ITA 402/JPR/2018[2009-10]Status: DisposedITAT Jaipur14 Aug 2025AY 2009-10

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalito, Ward 2(1), Jaipur ...... Appellant

For Appellant: Mr. Nishit Gandhi, Adv. (thro. VH), Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR

Section 10ASection 127Section 142(1)Section 143(3)Section 147Section 148Section 250Section 72Section 74

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