Section 77 of the Income Tax Act

38 judgments on BharatTax turn on Section 77.

Judgments on Section 77

Mohd Khalid vs. Commissioner of Customs

W.P.(C)-16945/2025HC Delhi02 Sept 2026

Section 108Section 124

Mohd Arif vs. Commissioner of Customs

W.P.(C)-5411/2026HC Delhi02 Sept 2026

Section 108Section 128

Hospitech Management Consultants Pvt Ltd vs. Principal Commissioner Ofcentral Goods and Services Tax

Appeal is allowed

SERTA-15/2023HC Delhi01 Sept 2026

For Appellant: Dr. Prabhat Kumar, Mr. PralabhFor Respondent: Mr. Atul Tripathi, SSC with Mr

Section 35GSection 73(1)Section 77Section 78Section 83

Commissioner of Service Tax vs. M/S Elegant Developers

C.A. No.-011744-011745 - 2025Supreme Court10 Nov 2025

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

Section 35LSection 65(105)(v)Section 65(88)Section 69Section 70Section 73(1)Section 75Section 76Section 77Section 78

Commissioner of Central Excise Raipur vs. M/S Sepco Electric Power Construction Corporation

C.A. No.-004928 - 2018Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 73Section 75Section 76Section 77Section 78

Sri.D.K.Sidram vs. Sri.Eshwar Bhimanna Khandre & Ors

EP/200001/2018HC Karnataka05 Jan 2022

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

ITO (E), Ward- 2(2), New Delhi vs. Shri Swami Satyanand Dharmarth Trust, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2468/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 143(3)Section 15Section 70

ACIT(E), Circle-2(1), New Delhi vs. Shikshantar Welfare Society, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1658/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Sanjay Garg(Through Video Conferencing) Acit(E) Vs. Shikshantar Welfare Circle – 2(1) Society, S-518, New Delhi Lower Ground Floor Greater Kailash-1 Pan : Aabas 8148 P New Delhi - 110048 (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Nidhi Srivastava, Cit-D.R. Date Of Hearing: 22.09.2021 Date Of Pronouncement: 27.09.2021 Order Per Anil Chaturvedi, Am:

Section 11Section 12ASection 143(3)Section 15Section 70Section 80G

Commissioner of Service Tax vs. M/S Adani Gas Ltd

The appeal is allowed in the above terms

C.A. No.-002633 - 2020Supreme Court28 Aug 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 65(105)(zzz)Section 65(105)(zzzzj)

Mr. Melvin Isaac vs. Mr. Michael Isaac Patrick

WP/7026/2020HC Karnataka10 Jun 2020

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No.7026 Of 2020 (Gm-Cpc)

Sri.Mallikarjun Lingappa Pujari S/O Lingappa Pujar vs. The Assistant Commissioner of Centeral Excise

Appeal stands allowed in terms of the above

CEA/200001/2015HC Karnataka13 Sept 2019

Bench: S.SUJATHA,N.K.SUDHINDRARAO

Section 11BSection 11B(5)(ec)Section 11B(5)(f)Section 12ASection 35GSection 77Section 78

Deputy Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Karnataka Jesuit Educational Society, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 1383/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Jul 2019AY 2013-14

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Miss. Neera Malhotra, CIT

Section 11Section 12Section 143Section 15Section 70Section 80

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Saint Francis Xavier'S Church, Mangalore

In the result, the appeals of the Revenue are dismissed

ITA 757/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Nov 2018AY 2013-14

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri. Edmond D’Souza, CAFor Respondent: Smt. Swapna Das, Addl. CIT

Section 11Section 11(1)(d)Section 15Section 70

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangaluru vs. M/S Saint Francis Xavier'S Church, Mangalore

In the result, the appeals of the Revenue are dismissed

ITA 756/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Nov 2018AY 2012-13

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri. Edmond D’Souza, CAFor Respondent: Smt. Swapna Das, Addl. CIT

Section 11Section 11(1)(d)Section 15Section 70

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S. Dr. T. M. A. Pai Foundation, Manipal

In the result, the appeal filed by the revenue is dismissed

ITA 783/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Oct 2018AY 2009-10

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Sri Nandini Das, Addl. CIT (DR)

Section 11Section 11(1)(d)Section 15Section 70

Pr Commissioner of Income Tax (Exemptions) vs. M/S Karnataka Water & Sanitation Pooled Fund

ITA/11/2018HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

Pr Commissioner of vs. Shushrutha Educational

Appeal is dismissed

ITA/862/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Pr Commissioner of Income Tax (Central) vs. M/S Chalassani Education Trust

Appeal is dismissed

ITA/852/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Pr. Commissioner of Income Tax vs. M/S. Medical Relief Society of South Kanara

ITA/535/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Section 77 of the Income Tax Act — Case Laws | BharatTax