DCIT v. Dilip J. Thakkar
135 Taxmann.com 208Income Tax Appellate Tribunal2022#2722 most cited
What is DCIT v. Dilip J. Thakkar authority for?
The retrospective application of Section 149(1)(c) of the Income Tax Act is considered when assessing reassessment proceedings, potentially overriding prior High Court decisions that did not account for this amendment.
43
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.
Also referred to as
DCIT v. Dilip J. Thakkar · Section 149(1)(c) · retrospective application · reassessment · Brahm Dutt vs. ACIT · ITAT Mumbai
Issues it is cited on
Judgments citing DCIT v. Dilip J. Thakkar
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