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)

S. Ashwinikumar & Co., Mumbai vs. ITO, Ward 16(3)(3), 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

Advantage India, New Delhi vs. Pr.CIT (Central)-II, New Delhi

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

ITA 634/DEL/2019[-]Status: DisposedITAT Delhi18 Sept 2025

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

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

Index Logistics Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-1(2), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 4641/MUM/2023[2021-22]Status: DisposedITAT Mumbai09 Jul 2025AY 2021-22

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 115BSection 132Section 132(3)Section 143(3)Section 41(1)Section 68

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2470/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2469/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

Hemendra Ramji Vira, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2468/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Jun 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2467/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Jun 2025AY 2013-14
Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6405/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

Jayesh Ramesh Chaudhari, Dharangaon vs. Income Tax Officer, Ward 2(3), Jalgaon

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

ITA 2615/PUN/2024[2012-2013]Status: DisposedITAT Pune16 Jun 2025AY 2012-2013

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2615/Pun/2024 Assessment Year : 2012-13

For Appellant: NoneFor Respondent: Date of hearing
Section 144Section 250

Nisha Baheti, Kolkata vs. ACIT, Cir-11(2), Kolkata.

In the result, the appeal of the assessee is allowed

ITA 1199/KOL/2023[2015-16]Status: DisposedITAT Kolkata02 May 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Nisha Baheti C/O S.N. Ghosh & Associates, Acit, Cir-11(2), Advocates 2, Garstin Place, Aaykar Bhavan, P-7, 2Nd Floor, Suite No.203, Off Chowringhee Square, Vs. Hare Street, Kolkata-700001, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ahmpb0320M Assessee By : Shri Somnath Ghosh, Ar Revenue By : Ms. Roma Chaudhary, Dr Date Of Hearing: 21.04.2025 Date Of Pronouncement : 02.05.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Ms. Roma Chaudhary, DR
Section 10(38)Section 127(3)Section 142(1)Section 143(2)Section 143(3)

M/S Shishukunj Educational Society, the Shishukunj International School, Gram Jhalaria vs. Principal Commissioner of Income Tax (Central), Director General of Income Tax. Aaykar Bhawan

ITA 806/IND/2024[2024-25]Status: DisposedITAT Indore28 Apr 2025AY 2024-25

Bench: Shri B.M. Biyani

Section 10Section 127(2)Section 132Section 143(3)Section 147

Shri Kaml Kishor, Chamoli vs. ACIT, CC, Dehradun

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 77/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Kamal Kishor, Vs. Acit, H. No. 13, Regri, Tapovan, Central Circle, Chamoli, Uttarakhand, Dehradun India-246 483 (Appellant) (Respondent) Pan: Enspk0536E Assessee By : Shri Himanshu Sharma, Ca Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: Shri Himanshu Sharma, CAFor Respondent: Shri S. K. Chaterjee, CIT DR
Section 115BSection 127(2)Section 131Section 132ASection 144Section 153ASection 69A

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are

ITA 6196/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Feb 2025AY 2018-19
Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6195/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Feb 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are

ITA 6194/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Feb 2025AY 2016-17
Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6193/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Feb 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

Rupal Kashyap Mehta, Mumbai vs. DCIT, CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6192/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D