How many judgments cite Dass Khanna v. ITO?

41 judgments on BharatTax cite Dass Khanna v. ITO (460 ITR 546), spanning 2023 to 2026.

Which sections of the Income Tax Act does Dass Khanna v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 148A, Section 151, Section 149, Section 144B.

Dass Khanna v. ITO

460 ITR 546High Court2024#2884 most cited

What is Dass Khanna v. ITO authority for?

The authority required to grant prior approval under Section 151 of the Income-tax Act for reassessment proceedings varies based on the applicable time limit for reassessment, as limitation is inextricably intertwined with the rank of the specified approving authority.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Dass Khanna v. ITO · Ganesh Dass Khanna · Section 151 approval · specified authority · reassessment proceedings · limitation period · Section 148 · within four years · beyond four years · approving authority rank · intertwined limitation and authority · Section 149

Also reported as

2023 SCC OnLine DEL 7286

Sections most often in play

Section 147 Section 148 Section 148A Section 151 Section 149 Section 144B Section 144 Section 13A

Issues it is cited on

section 13a section 151(i)within four years section 151(ii)approval under section 151 section 151(2)section 151(1)first proviso to section 147 beyond four years section 148b section 106 order under section 148a(d)

Judgments citing Dass Khanna v. ITO

The Pr. Commissioner of Income Tax, Central -3 vs. Pawansut Holding Ltd

ITA/472/2023HC Delhi22 Aug 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 139(1)Section 142(1)Section 143(1)(a)Section 148Section 148ASection 69A

…$~43 & 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 472/2023 ANKIT GAUR .....Petitioner Through: Mr. Yogesh Jogia, Mr Amit Sood & Mr. Chandan Dutta, Advs. versus INCOME TAX OFFICER, WARD 60(5), NEW DELHI AND ORS. .....Respondents Through: Mr. Abhishek Maratha, SCC with Mr. Apoorv Agarwal & Mr. Parth Samiwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr Bhanukaran Singh Jodha & Mr. Nimit Saigal, Advs. 44 + W.P.(C) 483/2023 RAJ LAXMI GAUR .....Petitioner Through: Mr. Yogesh Jogia, Mr Amit Sood & Mr. Chandan Dutta, Advs. versus INCOME TAX OFF…