Section 227 of the Income Tax Act

Income-tax Act, 2025: s.417

Section 227 of the Income-tax Act, 1961 corresponds to section 417 (Recovery through State Government) of the Income-tax Act, 2025.

Read section 417 of the 2025 Act

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

314 judgments on BharatTax turn on Section 227.

Judgments on Section 227

Sinder Pal S/O Late Sh. Ram Sarup vs. Commissioner of Customs, Inland Container Depot, Patparganj, New Delhi & Anr

Accordingly, the present Petition is dismissed on the ground of

W.P.(C)-3002/2021HC Delhi16 Sept 2026

Bench: The Appellate Tribunal Under Section 129A Of The Customs Act, 1962 [Hereinafter Referred To As ‘The Act’]. Signed By:Jai Narayan Signing Date:16.09.2026 16:59:39 Signature Not Verified

Section 108Section 114Section 128Section 129A

Sri Tontadarya B S vs. The Superintendent of Police

WP/4538/2022HC Karnataka12 Dec 2022

Bench: The Hon'Ble Mr Justice M.Nagaprasanna Writ Petition No. 4538 Of 2022 (Gm-Police) Between: 1. Sri. Tontadarya B.S., S/O Late Somashekaraiah B., Aged 44 Years, Occ: Business, 2. Smt.Revamma, W/O Late B.Somashekariah, Aged 77 Years, Occ: House Hold Work, 3. Smt.Ramya K.P., S/O Sri. Tontadarya B.S., Aged 39 Years, Occ: House Hold Work, 4. Sri.Siddalingeshwar T., S/O Sri.Tontadarya B.S. Aged 13 Years, Since Minor Represented By Minor Guaridan, Petitioner No.1., Sri. Tontadarya B.S., S/O Late Somashekaraiah B., Aged 44 Years, Occ: Business, 5. Kumari. Durgeshwari T., D/O Sri. Tontadarya B.S., Aged 10 Years

Erappa vs. The Deputy Commissioner

WP/9257/2014HC Karnataka16 Nov 2022

Bench: The Hon'Ble Mr Justice M.G.S. Kamal Writ Petition No. 9257 Of 2014 (Sc/St) Between:

Pralaksha Charitable Trust vs. State of Karnataka

WP/16109/2022HC Karnataka12 Sept 2022

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

Section 10

Smt Promoda Devi Wadiyar vs. Bangalore Development Authority

WP/2170/2015HC Karnataka06 Jul 2022

Bench: The Hon’Ble Mr. Justice R. Nataraj

Smt Revamma vs. The Commissioner

WP/4953/2015HC Karnataka06 Jul 2022

Bench: The Hon’Ble Mr. Justice R. Nataraj

The President and Anr vs. The Appellant Authority and Ors

In the result, the following order is passed:

WP/201481/2021HC Karnataka10 Feb 2022

Bench: The Hon’Ble Mr.Justice E.S.Indiresh Writ Petition No.201481/2021 (S-Res) Between: 1. The, Hyderabad

Rajeeb Kumar Mohanta vs. The State of Karnataka

WP/3045/2021HC Karnataka12 Jan 2022

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit

Shri. Shankar S/O Ohanumantappa Munavalli vs. The Assistant Commissioner of Income Tax

WP/100133/2018HC Karnataka13 Dec 2021

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda W.P. No.100129/2018 (T-It) C/W. W.P. No.100128/2018, W.P. No.100130/2018, W.P. No.100131/2018, W.P. No.100132/2018, W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between: Shri Shankar S/O. Hanumantappa Munavalli, Age 64 Years, Occ: Agriculture, R/O.: “Shonha Nilaya”. Plot No.13, 7Th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

Shri. Shankar S/O Hanumantappa Munavalli vs. The Assistant Commissioner of Income Tax

WP/100131/2018HC Karnataka13 Dec 2021

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda W.P. No.100129/2018 (T-It) C/W. W.P. No.100128/2018, W.P. No.100130/2018, W.P. No.100131/2018, W.P. No.100132/2018, W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between: Shri Shankar S/O. Hanumantappa Munavalli, Age 64 Years, Occ: Agriculture, R/O.: “Shonha Nilaya”. Plot No.13, 7Th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

Shri. Shankar S/O Hanumantappa Munavalli vs. The Assistant Commissioner of Income Tax

WP/100132/2018HC Karnataka13 Dec 2021

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda W.P. No.100129/2018 (T-It) C/W. W.P. No.100128/2018, W.P. No.100130/2018, W.P. No.100131/2018, W.P. No.100132/2018, W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between: Shri Shankar S/O. Hanumantappa Munavalli, Age 64 Years, Occ: Agriculture, R/O.: “Shonha Nilaya”. Plot No.13, 7Th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

Shri. Shankar S/O Hanumantappa Munavalli vs. The Assistant Commissioner of Income Tax

WP/100128/2018HC Karnataka13 Dec 2021

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda W.P. No.100129/2018 (T-It) C/W. W.P. No.100128/2018, W.P. No.100130/2018, W.P. No.100131/2018, W.P. No.100132/2018, W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between: Shri Shankar S/O. Hanumantappa Munavalli, Age 64 Years, Occ: Agriculture, R/O.: “Shonha Nilaya”. Plot No.13, 7Th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

Shri. Shankar S/O Hanumantappa Munavalli vs. The Assistant Commissioner of Income Tax

WP/100129/2018HC Karnataka13 Dec 2021

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda W.P. No.100129/2018 (T-It) C/W. W.P. No.100128/2018, W.P. No.100130/2018, W.P. No.100131/2018, W.P. No.100132/2018, W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between: Shri Shankar S/O. Hanumantappa Munavalli, Age 64 Years, Occ: Agriculture, R/O.: “Shonha Nilaya”. Plot No.13, 7Th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

Gau Gyan Foundation vs. The Union of India

WP/3746/2020HC Karnataka01 Dec 2021

Bench: RITU RAJ AWASTHI(CJ),SACHIN SHANKAR MAGADUM

Syed Wasim Pasha vs. The Cabinet Secretary of India

WP/49712/2019HC Karnataka30 Nov 2021

Bench: RITU RAJ AWASTHI(CJ),SACHIN SHANKAR MAGADUM

Shri Mohammed Sirajuddin vs. State of Karnataka

WP/25208/2019HC Karnataka30 Nov 2021

Bench: RITU RAJ AWASTHI(CJ),SACHIN SHANKAR MAGADUM

Mr. S M Iqbal Ahmed vs. The State of Karnataka

WP/25469/2019HC Karnataka30 Nov 2021

Bench: RITU RAJ AWASTHI(CJ),SACHIN SHANKAR MAGADUM

George K Samuel vs. The Bangalore Development Authority

WP/54064/2017HC Karnataka27 Sept 2021

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

Sri Janak Ranjit Toprani vs. The State of Karntaka

WP/20132/2016HC Karnataka27 Sept 2021

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

Smt Bathula Begum vs. The State of Karnataka

WP/5664/2015HC Karnataka27 Sept 2021

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014