Section 27(1) of the Income Tax Act

Income-tax Act, 2025: s.25

Section 27(1) falls under section 27 of the Income-tax Act, 1961, which corresponds to section 25 (Interpretation) of the Income-tax Act, 2025.

Read section 25 of the 2025 Act

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

26 judgments on BharatTax turn on Section 27(1).

Judgments on Section 27(1)

Pankaj Chhatwal, Delhi vs. DCIT Circle-49(1), Delhi

In the result, assessee’s appeal ITA No

ITA 4142/DEL/2025[2018-2019]Status: DisposedITAT Delhi23 Dec 2025AY 2018-2019

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royassessment Year: 2018-19

Section 142Section 143(3)Section 144BSection 23Section 23(1)(c)Section 250Section 27(1)

DCIT, Central Circle-2, Noida vs. Ajay Goel, Haryana

In the result, the appeal of the Revenue is dismissed

ITA 1459/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Aug 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR

Section 143(2)Section 54F

Mukesh Kumar, Sonipat vs. ITO, Sonipat

In the result, assessee’s appeal ITA No

ITA 4142/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Feb 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royassessment Year: 2018-19

Section 142Section 143(3)Section 144BSection 23Section 23(1)(c)Section 250Section 27(1)

Bochasanwasi Shree Akshar Purushottam Swaminarayan Sanstha vs. Commissioner of Customs, Ahmedabad

The appeal stands dismissed

TAXAP/526/2022HC Gujarat08 Sept 2022

Section 130Section 27(1)

K.Shanthikumar, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Assessee in I

ITA 542/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Sept 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A No.542/Chny/2017 Assessment Year: 2013 – 2014 Shri K. Shantikumar, The Deputy Commissioner Of Flat No.3F/2, Desiga Road, Income Tax, Mylapore, Vs. Non Corporate Circle – 2, Chennai – 600 004. Chennai – 600 034. [Pan: Ageps 4610C] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) Mr. S. Sridhar, Advocate अपीलाथी की ओर से/ Appellant By : प्रत्यथी की ओर से /Respondent By : Mrs. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 24.08.2021 घोषणा की तारीख /Date Of Pronouncement : 08.09.2021

For Respondent: Mrs. R. Anita, JCIT

Section 143(3)Section 54F

Commissioner of Wealth-Tax vs. K C Patel Trust

WTR/72/1993HC Gujarat12 Jul 2006

Section 27(1)Section 5(1)Section 5(1)(xxiii)

Commissioner of Wealth-Tax vs. R.R. Patel by L/H K.R. Patel

In the result, the Tribunal's order is upheld

WTR/26/1994HC Gujarat10 Aug 2005

Section 15Section 17Section 25Section 25(2)Section 27(1)

Commissioner of Wealth-Tax vs. Ibrahim A. Kapasi

WTR/22/1994HC Gujarat04 Aug 2005

Section 27(1)Section 5Section 5(1)Section 5(1)(xxxiii)

Commissioner of Wealth-Tax vs. Rasiklal D Amin

Accordingly, the Tribunal has dismissed the

WTR/5/1994HC Gujarat03 Aug 2005

Section 18Section 18(1)(a)Section 27(1)

Lallubhai Jogibhai Patel vs. Commissioner of Wealth-Tax

WTR/54/1993HC Gujarat23 Dec 2004

Section 18(1)(c)Section 27(1)

Commissioner of Wealth Tax, Gujarat vs. Lov. S. Kinariwala

Appeals are dismissed

CIVIL APPEAL No. 1858/2002Supreme Court11 Dec 2002

Bench: 2 Judges

Section 27(1)Section 27(3)

Commnr. of Wealth Tax, Gujarat vs. Lov S. Kinariwala

Appeals are dismissed

C.A. No.-001858-001858 - 2002Supreme Court11 Dec 2002

For Respondent: LOV. S. KINARIWALA

Section 27(1)Section 27(3)

Commissioner of Wealth Tax vs. Prince Muffakham Jah Bahadur Chamlijan

CIVIL APPEAL No. 2388/1994Supreme Court12 Dec 2000

Bench: 3 Judges

Section 27(1)Section 7

M/S. Lok Nath and Company, the Mall, Shimla vs. Commissioner of Wealth Tax, Patjala

CIVIL APPEAL No. 9697/1995Supreme Court31 Oct 1995

Bench: 2 Judges

Section 16Section 16(2)Section 16(3)Section 18(1)(a)Section 25(2)Section 27(1)

M/S Loke Nath and Co. the Mall, Shimla vs. Commissioner of Wealth Tax Patiala

C.A. No.-009697-009697 - 1995Supreme Court31 Oct 1995

Bench: JEEVAN REDDY B.P. (J)

For Respondent: COMMISSIONER OF WEALTH TAX, PATIALA

Section 16(2)Section 16(3)Section 17Section 18(1)Section 25(2)Section 27(1)

Commissioner of Income Tax, Kanpur vs. Dr. R.S. Gupta

CIVIL APPEAL No. 1713/1973Supreme Court03 Feb 1987

Bench: 2 Judges

Commissioner of Wealth-Tax Orissa, Bhubaneshwar vs. Vysyaraju Badreenarayana Moorthy Raju, Berhampur (Ganjam)

In the result, the question is answered in the affirmative, in

TAX REFERENCE CASE No. 3/1975Supreme Court13 Mar 1985

Bench: 3 Judges

Section 257Section 27(1)

Commissioner of Wealth Tax, Bihar, Patna vs. Maharaja Kumar Kamal Singh

CIVIL APPEAL No. 1238/1973Supreme Court20 Feb 1984

Bench: 3 Judges

Commissioner of Wealth Tax, Amritsar vs. Suresh Seth

In the result we hold that where the default complained

CIVIL APPEAL No. 768/1978Supreme Court07 Apr 1981

Bench: 2 Judges

Section 14(1)Section 18Section 18(1)Section 6

Commissioner of Wealth Tax, Lucknow vs. P. K. Banerjee (Dead) by Lrs

The appeals are allowed, the judgment

CIVIL APPEAL No. 1163/1973Supreme Court09 Sept 1980

Bench: 2 Judges

Section 2Section 27