DCIT v. Dilip J. Thakkar

135 Taxmann.com 208Income Tax Appellate Tribunal2022#2689 most cited

What is DCIT v. Dilip J. Thakkar authority for?

The amendment to Section 149(1)(c) of the Income-tax Act, 1961, is retrospective, and the Delhi High Court's decision in Brahm Dutt, which did not consider this retrospectivity, is distinguishable.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2024.

Also referred to as

Dilip J. Thakkar · Section 149(1)(c) · Section 149 · retrospective amendment · Brahm Dutt · Delhi High Court · ITAT Mumbai · reassessment notice · Finance Act 2021

Issues it is cited on

Judgments citing DCIT v. Dilip J. Thakkar

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