Devi Electronics Pvt. Ltd. v. ITO, 2017-TIOL-92-HC-MUM-IT

33 Taxmann.com 454High Court2013#8987 most cited

What is Devi Electronics Pvt. Ltd. v. ITO, 2017-TIOL-92-HC-MUM-IT authority for?

An Assessing Officer may initiate reassessment proceedings even after four years from the end of the relevant assessment year if there was a failure on the part of the assessee to make a true and complete disclosure regarding share transactions.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2020.

Also referred to as

Devi Electronics Pvt. Ltd. v. ITO · reassessment proceedings · section 147 · failure to disclose · share transactions · escaped income · Bombay High Court · Pranawa Leafin (P.) Ltd. v. DCIT

Judgments citing Devi Electronics Pvt. Ltd. v. ITO, 2017-TIOL-92-HC-MUM-IT

Devi Electronics Pvt. Ltd. v. ITO, 2017-TIOL-92-HC-MUM-IT (33 Taxmann.com 454) — Cited in 12 Judgments | BharatTax