Section 274(1) of the Income Tax Act

Income-tax Act, 2025: s.471

Section 274(1) falls under section 274 of the Income-tax Act, 1961, which corresponds to section 471 (Procedure) of the Income-tax Act, 2025.

Read section 471 of the 2025 Act

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

102 judgments on BharatTax turn on Section 274(1).

Judgments on Section 274(1)

Maya Rani Punj vs. Commissioner of Income Tax, Delhi

CIVIL APPEAL No. 1943/1974Supreme Court11 Dec 1985

Bench: 3 Judges

Section 139Section 22Section 26Section 271(1)Section 274(1)Section 27lSection 28Section 297(1)Section 297(2)Section 297(2)(j)

The Commissioner of Income-Tax, West Bengal I, Calcutta vs. M/S. Vegetables Products Ltd

Appeal is dismissed with•

CIVIL APPEAL No. 497/1970Supreme Court29 Jan 1973

Bench: 3 Judges

Section 23Section 271