Dev Dutt v. Union of India and Others

8 SCC 725Supreme Court of India2008#18379 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 250 Section 133(6)Section 142(1)Section 143(2)Section 148 Section 69A Section 115BBE Section 143(3)

Issues it is cited on

section 133(6)appeal before the tribunal section 143(2)section 250 india nfac total income business person interest document

Judgments citing Dev Dutt v. Union of India and Others

SHRI RAM AGRAWAL,MATHURA vs. ITO WARD 72(1), DELHI

In the result, appeal is dismissed

ITA 6591/DEL/2025[2023-24]Status: DisposedITAT Delhi26 Nov 2025AY 2023-24

Bench: Shri Satbeer Singh Godaraassessment Year: 2023-24 Sh. Ram Agrawal, Vs. Income Tax Officer, Lig 25, Phase-1, Ward-72(1), Mahavidhya Colony, Delhi Mathura Pan: Aerpa9566Q (Appellant) (Respondent) Assessee By Sh. V. Raj Kumar, Adv. Department By Sh. Manoj Kumar, Sr.

Section 133(6)Section 139(5)Section 143(2)Section 143(3)Section 144BSection 80G

…to prove conclusively that the said contribution/donation is made by him to NPP only in its own account, and thereby, failed to explain that why the same should not be disallowed. 3.5.4 In the case of Dev Dutt vs. Union of India and others reported in (2008) 8 SCC 725, the Hon'ble Supreme Court held as under. ………………………………………… Therefore, it is not unreasonable or arbitrary to complete assessment in this case after making disallowance/addition. The assessee failed to prove conclusively that the said contribution/donation is made by him to NPP only in its own account. 1.1. In view of the foregoing discussion, follo…

RAMCHANDRA DAGDU NIKAM,SATARA vs. INCOME TAX OFFICER, WARD 3, SATARA, SATARA

In the result, the appeal of assessee is treated as allowed for statistical purposes

ITA 2552/PUN/2024[2017-18]Status: DisposedITAT Pune23 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A ShahFor Respondent: Shri Vishal Makawane

Section 133(6)Section 143(2)Section 144Section 250

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2552/PUN/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Ramchandra Dagdu Nikam, Income Tax Officer, 1 Vaduj, Vaduj Khatav, Ward – 3, Satara Satara – 415506, Maharashtra Vs. PAN : AGRPN7892C अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sharad A Shah Department by : Shri Vishal Makawane Date of hearing : 29-04-2025 Date of 23-06-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM…

NILIMA NAYAK,KENDRAPARA vs. INCOME TAX OFFICER, KENDRAPARA WARD, KENDRAPARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 180/CTK/2025[2017-18]Status: DisposedITAT Cuttack26 May 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 69A

…ctively. The Ld CIT(A), NFAC has noted that all the notices issued in the course of the appeal were delivered to the assessee. Thereafter, relying on the decision of Hon’ble Supreme Court in the case of Dev Dutt vs Union of India and Others reported in (2008) 8 SCC 725 (SC) and other judicial pronouncements in the cases of CIT v B.N. Bhattacharya 118 ITR 461 (SC) and The Ld. DR. P. Nalla Thampy I.T.A. No.: 180/CTK/2025 Assessment Year: 2017-18 Nilima Nayak. v Shankar (1984)(Supp) SCC 63 and New India Assurance v Srinivasan (2000) 3 SCC 242 (SC) and since despite having afforded various opportunities in para 4 of…

MOHAMMAD AHATEHSHAM,RAEBARELI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 438/LKW/2024[2018-19]Status: DisposedITAT Lucknow30 Apr 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. B.P. Yadav, AdvocateFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT DR

Section 148Section 148ASection 250Section 69A

…ssee had not filed the return voluntarily, but only in response to notice under section 148. Since, the assessee had not produced any evidence, relying upon the judgment of the Hon’ble Supreme Court in the case of Dev Dutt vs. Union of India and Others (2008) 8 SCC 725 (SC), the ld. CIT(A) refused to consider the submission of the assessee without the necessary evidence in their support. Relying upon the decisions of the Hon’ble Courts in various cases, which pointed out that in the absence of effective pursuance of an appeal, the Courts would be justified in dismissing it, he dismissed the appeal of the assessee…

CENTUARY FIBRE PLATES PRIVATE LIMITED,SECUNDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 555/HYD/2024[2017-18]Status: DisposedITAT Hyderabad14 Aug 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.555/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Centuary Fibres Plates (P) Vs. Dy. Cit Ltd, Secunderabad Circle 1(1) Pan:Aaacc7842B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E.,S. Ranganath, Ca राज" व "ारा/Revenue By:: Smt., Th Vijaya Lakshmi, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 14/08/2024 घोषणा की तारीख/Pronouncement: 14/08/2024 आदेश/Order

For Appellant: Shri E.,S. Ranganath, CAFor Respondent: : Smt., TH Vijaya Lakshmi, CIT (DR)

Section 143(1)

…to condone the delay. The learned CIT (A) after considering the relevant reasons given by the appellant for not filing the appeal in time and also by following the decision of the Hon'ble Supreme Court in the case of Devdutt vs. Union of India & Others (2008) 8 SCC 725 rejected the explanation furnished by the assessee and dismissed the appeal filed by the assessee unadmitted. Page 2 of 6 ITA No 555 of 2024 Centuary Fibre Plates Pvt Ltd 3. Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal. 4. The learned Counsel for the assessee referring to the petition filed by the…