Commissioner of Income Tax v. Development Credit Bank Ltd.

323 ITR 83Supreme Court of India#24486 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 132Section 139Section 142(1)Section 143(2)Section 153CSection 154Section 234A

Issues it is cited on

rectification under section 154rectification u/s 154section 56(2)(viib)section 120section 144arevision under section 263mistake apparent from recordsection 263(1)malabar industrialinterest under section 234ainterest u/s 234asection 56(2)

Judgments citing Commissioner of Income Tax v. Development Credit Bank Ltd.

Vaksons Metaplast Pvt Ltd, Delhi vs. PCIT(Central), Delhi

In the result, the appeal, filed by the assessee is partly allowed

ITA 2218/DEL/2025[2019-20]Status: DisposedITAT Delhi05 Dec 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2217/Del/2025 (Assessment Year: 2018-19) Vaksons Metaplast Pvt. Ltd., vs. PCIT (Central), 105, Barodia Tower, Central Market, Delhi – 1. D Block, Prashant Vihar, Sector 11, Rohini, New Delhi – 110 085. (PAN : AAFCV0902J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Smt. Rano Jain, Advocate Ms. Mansi Jain, CA Shri Tanishq Ahuja, CA REVENUE BY : Shri Amit Jain, CIT DR Date of Hearing : 10.09.2025 Date of Order : 05.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOU…

Vaksons Metaplast Pvt Ltd, Delhi vs. PCIT(Central), Delhi

In the result, the appeal, filed by the assessee is partly allowed

ITA 2217/DEL/2025[2018-19]Status: DisposedITAT Delhi05 Dec 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2217/Del/2025 (Assessment Year: 2018-19) Vaksons Metaplast Pvt. Ltd., vs. PCIT (Central), 105, Barodia Tower, Central Market, Delhi – 1. D Block, Prashant Vihar, Sector 11, Rohini, New Delhi – 110 085. (PAN : AAFCV0902J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Smt. Rano Jain, Advocate Ms. Mansi Jain, CA Shri Tanishq Ahuja, CA REVENUE BY : Shri Amit Jain, CIT DR Date of Hearing : 10.09.2025 Date of Order : 05.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOU…

Vaksons Metaplast Pvt Ltd, Delhi vs. PCIT(Central), Delhi

In the result, the appeal, filed by the assessee is partly allowed

ITA 2216/DEL/2025[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2217/Del/2025 (Assessment Year: 2018-19) Vaksons Metaplast Pvt. Ltd., vs. PCIT (Central), 105, Barodia Tower, Central Market, Delhi – 1. D Block, Prashant Vihar, Sector 11, Rohini, New Delhi – 110 085. (PAN : AAFCV0902J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Smt. Rano Jain, Advocate Ms. Mansi Jain, CA Shri Tanishq Ahuja, CA REVENUE BY : Shri Amit Jain, CIT DR Date of Hearing : 10.09.2025 Date of Order : 05.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOU…

Commissioner of Income Tax v. Development Credit Bank Ltd. (323 ITR 83) — Cited in 3 Judgments | BharatTax