What is the leading case on Section 2(7) of the Income Tax Act?

CIT v. Kumari Prabhawati Gupta (325 ITR 563) is the decision most relied on for Section 2(7), cited in 9 judgments.

How many judgments are there on Section 2(7)?

BharatTax indexes 52 ITAT, High Court and Supreme Court judgments that turn on Section 2(7) of the Income Tax Act, 1961.

Section 2(7) of the Income Tax Act

Q: Which cases are most cited on Section 2(7)?

CIT v. Kumari Prabhawati Gupta (325 ITR 563) — 9 citing judgments; (i) Savita Kapila vs. ACIT (2020) 426 ITR 502 (Delhi); (ii) Rajender Kumar Sehgal v. ITO (176 Taxmann.com 15) — 3 citing judgments; Mrs. Shubhashri Panicker v. Commissioner of Income (403 ITR 434) — 3 citing judgments.

The decision most relied on for Section 2(7) is CIT v. Kumari Prabhawati Gupta (325 ITR 563), cited in 9 of the 52 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(7)

CIT v. Kumari Prabhawati Gupta

325 ITR 563 · 2010 · High Court

citing judgments

(i) Savita Kapila vs. ACIT (2020) 426 ITR 502 (Delhi); (ii) Rajender Kumar Sehgal v. ITO

176 Taxmann.com 15 · 2025 · Reported

citing judgments

Mrs. Shubhashri Panicker v. Commissioner of Income

403 ITR 434 · 2018 · High Court

citing judgments

Judgments on Section 2(7)

Andhra Pradesh State Civil Supplies Corporation Limited, Kanuru vs. ITO, TDS, Ward(1), Eluru

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

ITA 29/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.29/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2019-20) Vs. Andhra Pradesh State Civil The Income Tax Officer (Tds)-Ward-1 Eluru – 534001 Supplies Corporation Limited Andhra Pradesh 10-152/1, 4Th Floor Sai Towers, Ashok Nagar Bandar Road, Kanuru – 520007 Andhra Pradesh [Pan: Aabca7161R]

Section 154Section 201(1)Section 249(2)Section 249(3)

M/S U.P State Industrial Development Corporation Ltd., Kanpur vs. Astt. Commissioner of Income Tax-VI, Kanpur

ITA 4/LKW/2004[1996-97]Status: DisposedITAT Lucknow14 Oct 2025AY 1996-97

For Appellant: Sh. Pankaj Shukla, Adv & ShubhamFor Respondent: Sh. Puneet Kumar, CIT DR

Section 10Section 17Section 2Section 2(5)Section 2(7)Section 8(2)

M/S U.P State Industrial Development Corporation Ltd., Kanpur vs. Astt. Commissioner of Income Tax-VI, Kanpur

ITA 3/LKW/2004[1995-96]Status: DisposedITAT Lucknow14 Oct 2025AY 1995-96

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharyinterest Tax Appeal Nos.3 & 4/Lkw/2004 A.Ys.1995-96 & 1996-97

For Appellant: Sh. Pankaj Shukla, Adv & ShubhamFor Respondent: Date of hearing

Section 10Section 17Section 2Section 2(5)Section 2(7)Section 8(2)

Late Satish Mehta Thru Lh Kapil Mehta, Delhi vs. ITO Ward 34(4) New Delhi, New Delhi

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

ITA 4646/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 159Section 159(3)Section 2(7)

Lata Vikram Punvani Through Tehmina Punvani Leagl Heir, Lucknow vs. ITO-5(3), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 573/LKW/2024[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

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

Late Krishna Gopal Gupta (Thr. Son and Legal Heir Shri Mahendra Kumar Gupta), Jaipur vs. I.T.O. Ward 2 (1), Jaipur

In the result, the appeal of the assesee is allowed

ITA 2/JPR/2024[A.Y. 2007-08]Status: DisposedITAT Jaipur14 Mar 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri G.M. Mehta, CAFor Respondent: Smt. Monisha Choudhary, Addl CIT-DR

Section 148Section 250

M/S Rainawari FIN.and Investment Co.Pvt.Lt vs. Income Tax Officer

ITA/21/2014HC J&K03 Nov 2023

Bench: HON'BLE MR. JUSTICE MOHAN LAL,HON'BLE MR. JUSTICE SANJEEV KUMAR

Section 143(3)Section 260ASection 560Section 560(5)

Shri Gurbinder Singh Mahal, Amritsar vs. Income Tax Officer Ward-IV ( 2), Amritsar

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

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

Rajeshwara Rao Peri, Vishakhapatnam vs. CIT(A)-TDS(2), Delhi

The appeal is dismissed

ITA 185/DEL/2021[2013-14]Status: DisposedITAT Delhi12 Apr 2023AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmash. Rajeshwera Rao Peri Vs. Cit (Tds)-2, Flat No. 303, Vayuputra Heights New Delhi & Anr, Chandrampalem, Durganagar Madhurawada, Vishakhapatnam- 530041 Pan : Acupp7109B (Appellant) (Respondent)

Section 192Section 201(1)Section 263Section 89

M/S.Muthoot Leasing and Finance Ltd. Rep. by Its Managing Director vs. The Commissioner of Income Tax

C.A. No.-010201-010202 - 2010Supreme Court03 Jan 2023

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 3Section 4Section 46Section 51

Kalim Uddin Patharia Legal Heir Yusuf Patheria, Ralam vs. The PCIT-1, Indore

In the result, this appeal is allowed

ITA 64/IND/2022[2017-18]Status: DisposedITAT Indore30 Sept 2022AY 2017-18

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shri Kalim Uddin Patharia Pr. Cit-1 (L/H: Shri Yusuf Patharia) बनाम Indore Ratlam, Madhya Pradesh /Vs. (Appellant) (Respondent)

Section 143(3)Section 2(7)Section 263

Smt. Sujatha, Sri. K N Prafulla Kumar and Ms. K.N. Ranjitha Legal Representatives of Late Sri. R. Nagendra Swamy, Chamarajanagara vs. The Income Tax Officer, Ward- 1, Chamarajanagara

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

ITA 2468/BANG/2019[2010-11]Status: DisposedITAT Bangalore27 Apr 2020AY 2010-11

Bench: Shri Chandra Poojari

For Appellant: Sri.V.Srinivasan, AdvocateFor Respondent: Dr.Ganesh R.Ghale, Standing Council for DR

Section 143(3)Section 68

Late Bharti Harendra Modi by Her Legal Heir Nikhil Harendr Modi vs. Income Tax Officer, Ward 3(1)(2), Vadodara

SCA/10404/2019HC Gujarat25 Jun 2019

Section 148

Pico Deepali Overlays Consortium, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, ITA No. 4929/Del/2018 is allowed for statistical purposes

ITA 4929/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishipico Deepali Overlays Consortium, Vs. Acit, (By Deepali Designs Exhibits P. Ltd As Central Circle-8, Alleged Member), New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent) Deepali Designs & Exhibits Pvt. Ltd, Vs. Acit, As Alleged Member Of M/S. Pico Central Circle-8, Deepali Overlays Consortium, New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent)

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri H.K. Choudhary, CIT DR

Section 153ASection 177Section 177(3)Section 2(7)Section 253