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Section 277 Income Tax Case Law

Browse 101 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 277 of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 277 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 277 (showing 101 of 101)

M.r. Pratap v. V.m. Muthukrishnan, Income-Tax Officer, Central - Iii, Madras
Supreme Court · 1992 · [1992] 2 S.C.R. 949 · Dismissed
Revenue
P. Jayappan v. S.k. Perumal, First Income-Tax Officer, Tuticorin
Supreme Court · 1984 · [1985] 1 S.C.R. 536 · Dismissed
Revenue
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
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Raj Kumar Kedia v. Income Tax Office Through Sh. Neeraj Kumar Ddit (Inv), Unit 3(3), Income Tax Department, Jhandewalan, New Delhi
High Court · 2025 · Dismissed
Revenue
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
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+ W.p.(C) v. Deputy Commissioner Of Income Tax Central Circle-14 Delhi & Ors
High Court · 2025 · Dismissed
Revenue
Surinder Nath Jain And Others … v. Income Tax Officer Jammu .…. Respondent(S
High Court · 2024 · Dismissed
Revenue
Narendar Singh @ Narendra Singh v. Union Of India Through Sri Bankim Kumar Mardi, Son Of Late Mahati Mardi, Income Tax Officer Ward 1(3), P.o. And P.s.-Bistupur, Jamshedpur
High Court · 2024 · Allowed
Assessee
Dr. K.v. Subbarao v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
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Thirupathi Kumar Khemka v. The Chief Commissioner Of Income Tax-1Room
High Court · 2024 · Other
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Karan Luthra v. Income Tax Officer
High Court · 2024 · Other
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Neena Luthra v. Income Tax Officer
High Court · 2024 · Other
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Shri Bachhraj Bamalwa v. Shampa Dutt (Paul), J
High Court · 2024 · Dismissed
—
Mukesh P. Purohit v. Income Tax Officer – 18 (3)(5
High Court · 2024 · Allowed
Assessee
v. K.m.mammen
High Court · 2023 · Other
—
S.abdul Samad v. The Deputy Director Of Income Tax (Investigation),Unit 3(2), Nungambakkam,Chennai-600 034
High Court · 2023 · Dismissed
Revenue
Nc: 2023:Khc:34315Wp v. Nc: 2023:Khc:34315Wp
High Court · 2023 · Allowed
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Learned Senior Counsel Appearing For Thepetitioner Has Relied Upon The Judgment Of The Divisionbench Of This Court In Case Offootcandles Film Pvt Ltdand Another v. Page3 Of 5
High Court · 2023 · Allowed
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Pradip Prasad .... .... … v. Union Of India Through Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Satendra Kumar Jalan v. State Of Jharkhand 2.Union Of India Through Sri Mayank Mishra, Deputy Director Of Income Tax (Investigation), Unit-Ii, Ranchi …… Opp. Parties
High Court · 2022 · Allowed
Assessee
Wp/429/2022 Of Footcandles Film Private Limited And Anr v. Income Tax Officer Tds-1 And 3 Ors
High Court · 2022 · Other
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The Present 482 Cr.p.c. Petition Has Been Filed To Quash Theentire Proceedings Of Case v. Sym Inter College And Others) Pending Before Thecourt Of Special Chief Judicial Magistrate, Meerut In Pursuanceto The Summoning Order Dated 30.08.2007 As Well A
High Court · 2022 · Dismissed
Assessee
M/S.c.r.n. Investments Private Limited,A Private Limited Company v. The Chief Commissioner Of Income Tax-1, Aayakar Bhavan, Main Building 1St Floor, 121, Mahatma Gandhi Salai Nungambakkam, Chennai- 600 034
High Court · 2022 · Allowed
Assessee
Crl Op/16387/2019 Of Anjugaselvi Alagiri v. The Deputy Director Of Income Tax (Inv)
High Court · 2022 · Dismissed
Revenue
S.j.surya v. The Deputy Commissioner Of Income Tax, Central Circle Ii (4), Chennai – 34
High Court · 2022 · Dismissed
Revenue
K.m.mammen v. The Principal Commissioner Of Income Tax, Central – I
High Court · 2022 · Allowed
Assessee
Shri.k.e.gnanavel Raja v. The Assistant Commissioner Of Income Taxcentral Circle-1(2),Investigation Wing, Room
High Court · 2022 · Allowed
Assessee
Crlrc/389/2017 Of Ashok Gopalrao Kalmankar And Another v. The Deputy Commissioner Of Income Tax Hyderabad
High Court · 2022 · Allowed
Assessee
By Sri Y v. Raviraj, Advocate
High Court · 2022 · Allowed
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Shri Raman Krishna Kumar v. Deputy Commissioner Of Income Taxnon Corporate Circle-3Vi Floor, Wanaparthy Blockroom
High Court · 2021 · Dismissed
Revenue
Haren Textiles Private Limitedhaving Business Address At Opp. Civil Aviation Department,Near Dahisar Check Naka,Western Express Highway,Dahisar (East) – 400 068 v. Principal Commissioner Of Income-Tax 4, Having His Office At Room
High Court · 2021 · Remanded
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By Sri: M.v. Seshachala, Sr. Advocate A/W Sri: Arvind v. Chavan, Advocate) Sri: Arvind V. Chavan, Advocate
High Court · 2021 · Allowed
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Crl.mc/5671/2020 Of Forzza Developers Private Limited v. Principal Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Honourable Mr.justice N. Sathish Kumar v. The Deputy Director Of Income Tax (Investigation), Unit 3(2), Room
High Court · 2020 · Allowed
Assessee
Paraminder Singh Kalra v. The Commissioner, Income Tax
High Court · 2020 · Allowed
Assessee
Swatik Dyechem Industries,Maddox Street, Choolai,Chennai - 600 112 v. The Deputy Director Of Income Tax (Inv)Unit - 4(3)
High Court · 2020 · Dismissed
Revenue
Heard Mr.vijay Narayan, Learned Seniorcounsel,Assistedbymr.r.sivaraman,Mr.a.p.srinivas, Senior Standing Counsel For Theincome Tax Department And Perused The Mat v. Income Tax Settlement Commission Reportedin ((2013) 35 Taxmann. Com 56 (Delhi), We Are Ofthe View That The Matter Requires Adjudication
High Court · 2019 · Dismissed
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K.m.mammen v. The Director General Of Income Tax (Investigation)
High Court · 2019 · Allowed
Assessee
The Present 482 Cr.p.c. Application Has Been Filed Toquash The Summoning Order Dated 12.3.2019 As Well Asentire Proceedings In Complaint Case v. Bipin Kumar Agarwal), Under Section277 Of Income Tax Act, 1961 And 181 Ipc, Pending In Thecourt Of Special C.j.m., Varanasi
High Court · 2019 · Other
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The Present 482 Cr.p.c. Application Has Been Filed Toquash The Summoning Order Dated 12.3.2019 As Well Asentire Proceedings In Complaint Case v. Sujeet Kumar Agarwal), Under Section277 Of Income Tax Act, 1961 And 181 Ipc, Pending In Thecourt Of Special C.j.m., Varanasi
High Court · 2019 · Other
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The Present 482 Cr.p.c. Application Has Been Filed Toquash The Summoning Order Dated 12.3.2019 As Well Asentire Proceedings In Complaint Case v. Kamal Kumar Agarwal), Under Section277 Of Income Tax Act, 1961 And 181 Ipc, Pending In Thecourt Of Special C.j.m., Varanasi
High Court · 2019 · Other
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The Present 482 Cr.p.c. Application Has Been Filed Toquash The Summoning Order Dated 28.3.2019 As Well Asentire Proceedings In Complaint Case v. Ajay Kumar Agarwal), Under Section277 Of Income Tax Act, 1961 And 181 Ipc, Pending In Thecourt Of Special C.j.m., Varanasi
High Court · 2019 · Other
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Crl.p/4891/2014 Of M/S Vyalikaval House Building v. The Income Tax Department
High Court · 2019 · Allowed
Assessee
J.dinakaran v. The Deputy Director Of Income Tax (Investigation), Unit-3(1), Nungambakkam, Chennai – 600 034
High Court · 2019 · Dismissed
Revenue
Krishna Das Agrawal Son Of Shri Ranchod Das Agrawal, Agedabout 80 Years, Resident Of D v. Deputy Director Income Tax( Investigation ), Sri Ganganagar(Head Quarter Jaipur
High Court · 2019 · Dismissed
Revenue
The First Appellate Court By Considering The Fact That The Order Of Penalty Is Set Aside, Which Is Not Disputed By The Appellant Herein, And By Considering The v. Income Tax Reports 361
High Court · 2018 · Dismissed
Revenue
Arun Arya v. Income Tax Officer
High Court · 2018 · Dismissed
Revenue
Aditya Sharma v. Income Tax Department
High Court · 2018 · Dismissed
Revenue
Yashovardhan Birla … v. Heard Both Sides For Final Disposal
High Court · 2018 · Allowed
—
K.basuvalingam,Managing v. The Principal Director Of Income Tax (Inv),New Income Tax Building
High Court · 2018 · Other
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High Court · 2018 · Allowed
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B) Quash The Criminal Prosecution Launched Against The Petitioner Vide Criminal Complaint v. D) Quash/Set Aside The Orders Dated 16.10.2015 (Annexure P4 & P5) Passed By The Learned Trial Court, Whereby, The Petitioner Was Charge-Sheeted For The Commissi
High Court · 2018 · Allowed
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Income Tax Officer, Ward-1(1), Bathinda v. Pardeep Kumar And Another
High Court · 2018 · Allowed
Revenue
Income Tax Officer, Ward-1(1), Bathinda v. Pardeep Kumar And Another
High Court · 2018 · Allowed
Revenue
Income Tax Officer, Ward-1(1), Bathinda v. Geeta Devi And Other
High Court · 2018 · Dismissed
Assessee
Crl.rev.p./660/2013 Of Anil Sanghi v. Income Tax Officer
High Court · 2018 · Allowed
Assessee
M.cr.c v. O R D E R
High Court · 2017 · Dismissed
—
Satwant Singh Mehta v. Income Tax Officer, Faridkot
High Court · 2017 · Allowed
Assessee
Satwant Singh Mehta v. Income Tax Officer, Faridkot
High Court · 2017 · Allowed
Assessee
Crl.p/7189/2016 Of Sri. M.g. Vinay Simha v. The Income Tax Department
High Court · 2016 · Other
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Crl.p/100919/2016 Of Magdum Dundappa Lokappa v. Income Tax Department
High Court · 2016 · Other
—
Crm-M/1893/2009 Of S.k. Bajaj v. Income Tax Officer
High Court · 2016 · Dismissed
Revenue
Crlrc/533/2007 Of M/S. V.v.projects And Investments Pvt.ltd v. The Asst. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3957/2008 Of Smt. K.rama Devi v. The Deputy Commissioner Of Income-Tax
High Court · 2015 · Allowed
Assessee
Crlp/3954/2008 Of Smt. K.rama Devi v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3956/2008 Of Smt. K.rama Devi v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Terra Energy Ltd. Eldorado V Floor 112, Uthamar Gandhi Salai Nungambakkam Chennai 600 034 v. The Deputy Commissioner Of Income Tax Company Circle Iii(2) Ayakar Bhavan Chennai 600 034
High Court · 2015 · Allowed
Assessee
Crlp/3146/2008 Of Sri. Ranbir Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3165/2008 Of Sri Ranbir Singh Bagga v. Depurty Commissioner Of Income Tax Central Circle-1
High Court · 2015 · Allowed
Assessee
Crlp/3145/2008 Of Smt. Inderjeet Kaur Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3164/2008 Of Sri Jasmit Singh Bagga v. Depurty Commissioner Of Income Tax Central Circle-1
High Court · 2015 · Allowed
Assessee
Crlp/3141/2008 Of Sri. Jasmeet Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3138/2008 Of Sri. Jasmeet Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Crlp/3140/2008 Of Sri. Ranbir Singh Bagga v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Cwp/26441/2014 Of M/S Kudos Chemie Ltd v. Assistant Commisioner Of Income Tax (Tds) Chandigarh
High Court · 2015 · Other
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S.b. Criminal Misc. Petition v. Dy. Director Of Income Tax, Jaipur
High Court · 2015 · Allowed
Assessee
Crl.rev.pet/1019/2014 Of Babu C George v. The Assistant Commissioner Of Income Tax
High Court · 2014 · Other
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K.k. Gupta Income-Tax Officer, A-Ii Ward, Mumbai. … v. Dev Kumar Agarwal
High Court · 2014 · Dismissed
Assessee
Itta/332/2014 Of Commissioner Of Income Tax-Iii v. M/S. Siddi Jewellers
High Court · 2014 · Dismissed
Assessee
M/S Raj Bricks Field And Others v. Income Tax Officer
High Court · 2014 · Allowed
Assessee
Crl.p/4964/2013 Of M/S. Kingfisher Airlines Ltd v. The Income Tax Department
High Court · 2014 · Dismissed
Revenue
M K Mirani Income Tax Officer - Appellant(S v. `M/S Ravindra Industiries & 3 - Opponent(S)`
High Court · 2012 · Allowed
Revenue
S.b. Criminal Misc. Petition v. Deputy Commissioner, Centralcircle-1, Department Of Income Tax Jaipur And Anr
High Court · 2012 · Allowed
Assessee
V) However, This Would Not Debar An Assesseefrom Furnishing Evidence To Rebut The ["Prima ][Facie"]Satisfaction Of The Assessing Officer; [Since Penalty]Proceed v. Union Of Lndiat197Ol [77 ][Trr 107(Sc)L
High Court · 2011 · Dismissed
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Income Tax Tax v. Ram Kishan Dass
High Court · 2011 · Dismissed
Assessee
Wp(C)/1889/2005 Of N.s.babu v. Commissioner Of Income Tax
High Court · 2010 · Allowed
Assessee
Awadhesh Pandey, Son Of Late Darbari Pandey, Resident Of Village Prakashpuri, Shital Tola, P.s. Ara Town, District Bhojpur v. The Union Of India
High Court · 2010 · Other
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Wpcr/72/2010 Of Shri Pravinkumar Gosalia v. Shri S.b. Morey, Major In Age, Addl. Commissioner Of Income Tax – 24(1) & Aa, Pratyaksha Kar Bhawan, Bhawan, Bandra-Kurla Complex, Mumbai – 400 051
High Court · 2010 · Allowed
Assessee
Patna……. …………………… v. The Commissioner Of Income Tax, Patna
High Court · 2010 · Allowed
Assessee
O R D E R v. Having Heard Either Side, I Find That The Question As To Whether Theratio Of The Decision In The Above Reported Case Is Applicable To The Caseon Hand Is A Matte
High Court · 2009 · Dismissed
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Crla/1095/2002 Of The Deputy Commissioner Of Income Tax v. M/S. Meghraj Moolchand And Sons
High Court · 2009 · Dismissed
Assessee
Crla/1096/2002 Of The Deputy Commissioner Of Income Tax v. M/S. Meghraj Moolchand And Sons
High Court · 2009 · Dismissed
Assessee
Crla/1097/2002 Of The Deputy Commissioner Of Income Tax, Special Range-1 v. M/S. Meghraj Moolchand And Sons, Poorna Market
High Court · 2009 · Dismissed
Assessee
Crla/1098/2002 Of The Deputy Commisioner Of Income Tax v. M/S. Meghraj Moolchand And Sons
High Court · 2009 · Dismissed
Assessee
M/S Jay Bee Industries, Malout Road, Bathinda v. Commissioner Of Income Tax, Jalandhar And Others
High Court · 2009 · Allowed
Assessee
Op/6081/2001 Of Upasana Hospital& Nursing Home v. Income Tax Officer,B.ward,Trivandrum
High Court · 2009 · Other
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The Deputy Commissioner Of Income Tax,Special Range – Ii,Coimbatore v. M/S.engineering Industrial Foundry Co (Firm), Rep By Managing
High Court · 2007 · Allowed
Revenue
V.k. Sasikala v. The Asst. Commissioner Of Income Tax, Central Circle Ii(5), Madras
High Court · 2006 · Dismissed
Revenue
By This Writ Petition, An Order Passed By The Commissioner Ofincome-Tax Has Been Challenged v. Commissioner Of Income-Tax. Theoperative Portion Of The Judgment Is –
High Court · 2006 · Allowed
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R Ochhavlal & Company v. Chief Commissioner Of Income-Tax Central
High Court · 1998 · Allowed
Assessee

Key issues litigated under Section 277

Section 277 case law — FAQs

What does Section 277 of the Income-tax Act deal with?
This page collects 101 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 277.
How many case laws are available on Section 277?
EaseValue has indexed 101 income-tax judgments citing Section 277 — each with parties, citation, court, year, outcome and the full order text.
How can Section 277 judgments help my case?
They show how courts have decided Section 277 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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