Assistant Commissioner of Income-tax v. Devika Fibres (P.) Ltd.

153 Taxmann.com 18High Court2023#22742 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 147 Section 148 Section 148A Section 144C(13)Section 149 Section 69 Section 10(4)Section 10(4)(ii)

Issues it is cited on

within four years section 148 notice section 31 beyond four years section 149(1)(b)section 149(1)specified authority income escaping assessment section 148a(b)section 148a(d)section 149 section 148a

Judgments citing Assistant Commissioner of Income-tax v. Devika Fibres (P.) Ltd.

Arun Duraiswamy, Mysore, Karnataka vs. ITO, Intl. Taxation Ward 1(1), Bangalore

In the result the appeal filed by the assessee is allowed

ITA 193/BANG/2025[2015-16]Status: DisposedITAT Bangalore16 Feb 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: CA Deepak Gunashekar, A.RFor Respondent: Dr. Divya K.J, CIT D.R

Section 139Section 147Section 148Section 148ASection 149Section 69Section 69C

…IT(IT)ANo.193/Bang/2025 Arun Duraiswamy, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.193/Bang/2025 Assessment Year : 2015-16 Arun Duraiswamy 316, LIG-2, 3rd Stage Hebbal ITO Mysore 570 016 Vs. Intl. Taxation Ward 1(1) Karnataka Bengaluru PAN NO : BADPD5297A APPELLANT RESPONDENT Appellant by : CA Deepak Gunashekar, A.R. Respondent by : Dr. Divya K.J, CIT D.R. Date of Hearing : 22.01.2026 Date of Pronouncement : 16.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the inst…

Neeta Bhambhani, Bengaluru vs. DCIT, (It), Circle-1(1), Bengaluru

In the result, I pass the following:-

ITA 3124/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Adv. Ema Bindu, A.RFor Respondent: Dr. Divya K.J., CIT D.R

Section 10(4)(ii)Section 143(3)Section 148Section 148ASection 151Section 69

…IT(IT)A No.3124/Bang/2025 Neeta Bhambhani, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT (IT) A No. 3124/Bang/2025 Assessment Year : 2017-18 Neeta Bhambhani No.302, Wheelers Road Fraser town DCIT Vs. Bengaluru 560 005 International Taxation Circle 1(1) Bengaluru PAN NO : ALIPB6364P APPELLANT RESPONDENT Appellant by : Adv. Ema Bindu, A.R. Respondent by : Dr. Divya K.J., CIT D.R. Date of Hearing : 12.02.2026 Date of Pronouncement : 13.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal a…

Raghavan Nambath Menon, Bengaluru vs. ITO, Ward Intl. Taxation 1(2), Bmtc Building, Koramangala, Bengaluru

In the result, I pass the following:-

ITA 278/BANG/2025[2015-16]Status: DisposedITAT Bangalore06 Feb 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: CA Suresh Muthukrishnan, A.RFor Respondent: Dr. Divya K.J., CIT D.R

Section 143(2)Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 68

…IT(IT)A No.278/Bang/2025 Raghavan Nambath Menon, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.278/Bang/2025 Assessment Year : 2015-16 Raghavan Nambath Menon #158, Bellezea Muthanallur Circle Chandapura Dommasandra Road ITO Anekal Taluk 560 099 Vs. Ward Intl. Taxation 1(2) Karnataka Bangalore PAN NO : ACFPM4825Q APPELLANT RESPONDENT Appellant by : CA Suresh Muthukrishnan, A.R. Respondent by : Dr. Divya K.J., CIT D.R. Date of Hearing : 12.11.2025 Date of Pronouncement : 06.02.2026 O R D E…