Section 277 of the Income Tax Act

Income-tax Act, 2025: s.482

Section 277 of the Income-tax Act, 1961 corresponds to section 482 (False statement in verification, etc) of the Income-tax Act, 2025.

Read section 482 of the 2025 Act

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

29 judgments on BharatTax turn on Section 277.

Judgments on Section 277

Murtuza Hasanali Netterwala, Mumbai vs. Incom Tax Officer, CPC, Bengaluru

ITA 6341/MUM/2025[2024-25]Status: DisposedITAT Mumbai29 Dec 2025AY 2024-25

Bench: Shri Amit Shukla, Jm& Shri Arun Khodpia, Am

For Appellant: NoneFor Respondent: Assessee by

Section 143(1)Section 249Section 249(4)(a)Section 250(4)Section 276C

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

ACIT, Circle-3, Mirzapur vs. M/S N Chaurasia Associates, Sonebhadra (Aajfm0374N)

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

ITA 41/ALLD/2019[2014-15]Status: DisposedITAT Allahabad31 Dec 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

For Appellant: Sh. Navin C. Agrawal, C.A. & Ms. NitaFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 139(5)Section 143(1)Section 143(2)Section 250

M/S N Chaurasia Associates, Sonebhadra vs. ACIT, Mirzapur

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

ITA 29/ALLD/2019[2014-15]Status: DisposedITAT Allahabad31 Dec 2024AY 2014-15

For Appellant: Sh. Navin C. Agrawal, C.A. & Ms. NitaFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 139(5)Section 143(1)Section 143(2)Section 250

Shri Mukesh Rasiklal Shah, Ahmedabad vs. The ACIT, Circle-9, Now Circle-4(2), Ahmedabad

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR

Section 132Section 153Section 250

Global Academy for Medical Education & Science Trust, Ahmedabad vs. The Commessioner of Income Tax(Exemption), Ahmedabad

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 704/AHD/2023[-]Status: DisposedITAT Ahmedabad20 Mar 2024

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 80GSection 80G(5)Section 8O

Global Academy for Medical Education & Science Trust, Ahmedabad vs. The Commissioner of Income Tax(Exemption), Ahmedabad

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 703/AHD/2023[-]Status: DisposedITAT Ahmedabad20 Mar 2024

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 80GSection 80G(5)Section 8O

M/S Health Bio-Tech Ltd & Ors vs. Deputy Commissioner of Income Tax Chandigarh

CRM-M/7918/2015HC Punjab & Haryana14 Sept 2023

Section 276Section 278B

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2485/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jul 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

Principal Commissioner of Income Tax 5 Kolkata vs. Shri Vireandar Barmecha HUF

The appeals stand dismissed

ITAT/197/2022HC Calcutta21 Dec 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 2(35)Section 279(1)

M/S Shivalik Infrastructure and Developers Pvt Ltd and Ors vs. Deputy Commissioner of Income Tax

CRM-M/33931/2018HC Punjab & Haryana10 Sept 2019

Section 276CSection 277Section 278

Jeferris India P.Ltd, Mumbai vs. ACIT-14(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7397/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Mar 2019AY 2011-12

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajan R. Vora (AR)For Respondent: Shri Rajiv Gubgotra (DR)

Section 143(3)Section 254(1)Section 271(1)(c)Section 276Section 35DSection 40

M/S Shahnawaj Quereshi, Meerut vs. ACIT, Meerut

In the result, the appeal of the assessee is partly allowed

ITA 3454/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jan 2019AY 2013-14

Bench: Shri N. S. Saini & Shri Kuldip Singhassessment Year 2013-14 M/S. Shahnawaj Vs Asst. Cit, Circle-2, Quereshi, Meerut. M/S. Gmc International, H. No.123, Pocket A, Samar Garden, Fathoullapur Road, Meerut. (Appellant) (Respondent) Appellant By : Shri Rajiv Singhal, Adv. & Shri Ramit Kakkar, Adv. Respondent By : Shri S.S. Rana, Cit & Shri Yogesh Sharma, Sr.D.R. सुनवाई क" तार"ख/Date Of Hearing : 08/01/2019 घोषणा क" तार"ख /Date Of Pronouncement: 31/01/2019 Order Per N.S. Saini, A. M. This Is An Appeal Filed By The Assessee Against The Impugned Order Of Learned Cit(A), Meerut Dated 24.03.2017 For The Assessment Year 2013-14. The Sole Ground Of Appeal Taken By The Assessee In This Appeal Reads As Under. “1. The Ld. Cit(A) Has Erred In Sustaining Disallowance Of Alleged Bogus Purchase Of Rs.5,20,15,994/-. Observation Made, Inferences Drawn & Findings Recorded Are Against The Facts & Circumstances Of The Case.” 2. The Assessing Officer Observed In His Order That Assessee Has Made Purchase Of Raw Meat From 15 Parties As Under. 2 “1. Mohd. Chand Rs.18,90,000/- 2. Mohd. Ashraf Rs.18,90,000/- 3. Babu Ji Aaftab Rs. 19,04,000/- 4. Raju S/O Kalava Rs.18,90,000/- 5. Irfan Qureshi Rs. 26,25,000/- 6. Aijaj Ahmad Rs.18,90,000/- 7. Shahin Rs.18,90,000/- 8. Mohd. Mansoor Rs.18,90,000/- 9. Mohd. Nazim Rs.18,20,000/- 10. Mohd. Yasin Rs.14,27,744/- 11. Mohd. Sazid Rs.1,04,79,000/- 12. Mohd. Rais Rs.1,78,64,000/- 13. Mohd. Deedar Rs.18,48,000/- 14. Sufiyan Rs.14,85,000/- 15. Valil Urf Vakiluddin Rs.12,23,250/- Total Rs.5,20,15,994/-”

For Appellant: Shri Rajiv Singhal, Adv. &For Respondent: Shri S.S. Rana, CIT & Shri

Section 131