Dev. Techno Fab Ltd. v. DCIT

471 ITR 423High Court#25235 most cited
3

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

Sections most often in play

Section 132Section 153ASection 153C

Issues it is cited on

preponderance of probabilitydocuments seizedcross objectionsection 153cincriminating materialsearch and seizuresection 153section 153asection 132section 15personindia

Judgments citing Dev. Techno Fab Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. KOHLI TENT HOUSE, DELHI

In the result, the Revenue’s Appeal being ITA No

ITA 2931/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Nov 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…ch of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civil Appeal No. 6580 of 2021 vide order dated 24.4.2023 (2024) 2 SCC 433 and submitted that the issue in dispute has to be decided in favour of the assessee against the revenue in view of the aforesaid decision in t…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. KOHLI TENT HOUSE, DELHI

In the result, the Revenue’s Appeal being ITA No

ITA 2930/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Nov 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…ch of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civil Appeal No. 6580 of 2021 vide order dated 24.4.2023 (2024) 2 SCC 433 and submitted that the issue in dispute has to be decided in favour of the assessee against the revenue in view of the aforesaid decision in t…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. KOHLI TENT HOUSE, DELHI

In the result, the Revenue’s Appeal being ITA No

ITA 2929/DEL/2023[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…ch of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civil Appeal No. 6580 of 2021 vide order dated 24.4.2023 (2024) 2 SCC 433 and submitted that the issue in dispute has to be decided in favour of the assessee against the revenue in view of the aforesaid decision in t…

Dev. Techno Fab Ltd. v. DCIT (471 ITR 423) — Cited in 3 Judgments | BharatTax