Section 127(2) of the Income Tax Act

Income-tax Act, 2025: s.243

Section 127(2) falls under section 127 of the Income-tax Act, 1961, which corresponds to section 243 (Power to transfer cases) of the Income-tax Act, 2025.

Read section 243 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 127(2) is CIT v. Gitsons Engineering Co. (370 ITR 87), cited in 68 of the 68 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
68
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
21
citing judgments

A notice issued by an Assessing Officer lacking valid jurisdiction over the assessee is invalid. Subsequent proceedings based on such a notice are void ab initio, and cannot be validated by transferring the records or proceedings.

Guru Gobind Singh Educational Society v. CIT
118 ITD 207 · 2009 · ITAT
8
citing judgments
S. K. Industries v. ACIT
141 Taxmann.com 568 · 2022 · High Court
7
citing judgments
CIT v. Mukesh Kumar Agrawal
25 Taxmann.com 112 · 2012 · Reported
5
citing judgments
DCIT v. MSPL Ltd.
150 Taxmann.com 44 · Reported
3
citing judgments
Meenakshi Foundation v. PCIT
175 Taxmann.com 990 · 2025 · High Court
3
citing judgments
Drisha Impex (P) Ltd. v. Principal Commissioner of Income Tax
177 Taxmann.com 808 · 2025 · Supreme Court
3
citing judgments

Judgments on Section 127(2)

Shaadmaan Corp, Bangalore vs. Income Tax Officer, Ward-1 & Tps, Shivamogga

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

ITA 126/BANG/2025[2018-19]Status: DisposedITAT Bangalore24 Sept 2026AY 2018-19

Bench: Shri Balakrishnan S. & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: CA Roshan T. Mansoor, A.RFor Respondent: Sri Pradeep S., Addl. CIT-DR
Section 127Section 142(1)Section 250

Gautam Sehgal, New Delhi vs. DCIT, Central Circle-14, New Delhi

Accordingly we allow the quantum appeal and the penalty appeal being only consequential, too deserves to be allowed

ITA 2726/DEL/2026[2019-20]Status: DisposedITAT Delhi09 Sept 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 153CSection 271D

Gautam Sehgal, New Delhi vs. DCIT, Central Circle-14, New Delhi

Accordingly we allow the quantum appeal and the penalty appeal being only consequential, too deserves to be allowed

ITA 2705/DEL/2026[2019-20]Status: DisposedITAT Delhi09 Sept 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 153CSection 271D

Suresh Khandelwal, Delhi vs. Assistant Commissioner of Income Tax Central Circle 3, Delhi

The appeal of the assessee is partly allowed

ITA 4201/DEL/2026[2023-24]Status: DisposedITAT Delhi12 Aug 2026AY 2023-24

Bench: Shri Sudhir Pareek & Shri Amitabh Shukla

For Appellant: AARPK2347M
Section 147

Suresh Khandelwal, Delhi vs. Assistant Commissioner of Income Tax Central Circle 3, Delh, Delhi

The appeal of the assessee is partly allowed

ITA 4200/DEL/2026[2020-21]Status: DisposedITAT Delhi12 Aug 2026AY 2020-21

Bench: Shri Sudhir Pareek & Shri Amitabh Shukla

For Appellant: AARPK2347M
Section 147

Suresh Khandelwal, Delhi vs. ACIT, Central Circle-3, New Delhi, Delhi

The appeal of the assessee is partly allowed

ITA 4199/DEL/2026[2019-20]Status: DisposedITAT Delhi12 Aug 2026AY 2019-20

Bench: Shri Sudhir Pareek & Shri Amitabh Shukla

For Appellant: AARPK2347M
Section 147

Shri Rajesh Narendra Kumar Jain, Mumbai vs. Income Tax Officer Ward 23(3)(6), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 254/MUM/2026[2012-13]Status: DisposedITAT Mumbai30 Apr 2026AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri Makarand Vasant Mahadeokar, Am Shri Rajesh Narendra Kumar Income Tax Officer, Jain, Ward 23(3)(6) C/O G.P Mehta & Co. Cas, Earnest House, 6Th Floor, Vs. 807, Tulsiani Chambers, Nariman Point, Nariman Point, Mumbai-400021 Mumbai-400021 Pan: Acvpj0061B (Appellant) : (Respondent)

For Appellant: Shri G. P. Mehta, ARFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 127Section 143(3)Section 148Section 250Section 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

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
Section 127(2)

Venkata Sujatha Chruvupalli, Hyderabad vs. Income Tax Officer, Ward-9(3), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 233/HYD/2025[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18
For Appellant: Shri G. Srinivasa Rao, CAFor Respondent: : Shri Karthik Manickam, SR-DR
Section 124(3)(a)Section 127(2)Section 129Section 143(2)

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

Rajroop Doshi, Kolkata vs. I.T.O., Ward - 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1838/KOL/2025[2017-2018]Status: DisposedITAT Kolkata07 Jan 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Sandip Sarkar, DR
Section 124(3)Section 127Section 127(1)Section 142(1)Section 143(2)

Sanjay Wahi, Delhi vs. ACIT Central Circle 3, 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

Nikhil Rameshchand Ranka, Wardha vs. ACIT, Centrl Circle 1(1), 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

Nikhil Rameshchand Ranka, Wardha vs. ACIT, Central Circle 1(1), Pune

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

ITA 2467/PUN/2024[2017-2018]Status: DisposedITAT Pune10 Oct 2025AY 2017-2018

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