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

Income Tax Officer, Jind vs. M/S. Mangat Ram Norata Ram Narwana

Appeal is allowed, impugned orders are

Crl.A. No.-000008-000008 - 2005Supreme Court05 May 2011
Section 142(1)Section 143(3)Section 148Section 271(1)(a)Section 271(1)(c)Section 276CSection 276C(1)

Income Tax Officer, Jind vs. M/S. Mangat Ram Norata Ram Narwana

Appeal is allowed, impugned orders are

Crl.A. No.-000008-000008 - 2005Supreme Court05 May 2011
Section 142(1)Section 143(3)Section 148Section 271(1)(a)Section 271(1)(c)Section 276CSection 276C(1)

Ushakant N Patel vs. Commissioner of Income Tax

ITR/287/1994HC Gujarat22 Dec 2005
Section 13Section 132Section 256Section 69

Prem Dass vs. Income Tax Officer

Appeal is allowed

CRIMINAL APPEAL No. 518/1992Supreme Court09 Feb 1999

Bench: 2 Judges

Section 276CSection 277

M.R. Pratap vs. V.M. Muthukrishnan, Income-Tax Officer, Central - III, Madras

CRIMINAL APPEAL No. 383/1979Supreme Court29 Apr 1992

Bench: 2 Judges

Section 139Section 140Section 2(35)Section 277Section 278Section 278BSection 482

P. Jayappan vs. S.K. Perumal, First Income-Tax Officer, Tuticorin

CRIMINAL APPEAL No. 1923/1984Supreme Court17 Aug 1984

Bench: 3 Judges

Section 273ASection 276CSection 277Section 279Section 482

Commissioner of Income Tax (Central) Calcutta vs. B. N. Bhattacharjee & Anr

The appeals are allowed, but in the

CIVIL APPEAL No. 454/1979Supreme Court04 May 1979

Bench: 2 Judges

Tiwari Kanahaiyalal Etc vs. The Commissioner of Income Tax, Delhi

In the result all the appeals fail and are dismissed

CRIMINAL APPEAL No. 28/1971Supreme Court13 Mar 1975

Bench: 2 Judges

Section 28Section 28(4)Section 297(1)

Kapurchand Shrimal vs. Tax Recovery Officer, Hyderabad & Ors

The appeals are allowed and the order of detention passed by

CIVIL APPEAL No. 1319/1966Supreme Court14 Aug 1968

Bench: 3 Judges