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

Showing 120 of 43 · Page 1 of 3

DCIT v. Dilip J. Thakkar (135 Taxmann.com 208) — Cited in 43 Judgments | BharatTax