PCIT v. Dev Technofab Ltd.

170 Taxmann.com 664Supreme Court of India2025#10256 most cited

What is PCIT v. Dev Technofab Ltd. authority for?

A valid satisfaction of the Assessing Officer is a mandatory prerequisite for initiating proceedings under section 153C of the Income-tax Act, 1961.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Also referred to as

PCIT v. Dev Technofab Ltd. · section 153C · section 153C(1) · satisfaction of AO · search and seizure · relevant documents · bearing on income

Sections most often in play

Section 153CSection 143(3)Section 132(1)Section 147Section 148

Issues it is cited on

section 153c proceedingssection 153c(1)section 153csection 153section 15previous yearsection 250nfacdocumentinterest

Judgments citing PCIT v. Dev Technofab Ltd.

Glacier Tradex Pvt Ltd, Delhi vs. ACIT, CC-29, Delhi

ITA 487/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153CSection 153C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.486 & 487/Del/2025 Assessment Years: 2017-18 & 2018-19 Vs. ACIT, M/s. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi PAN: AADCG5572F (Appellant) (Respondent) Assessee by Sh. Mukesh Jain, CA Sh. Samyak Jain, Adv. Department by Adjournment Application by CIT(DR) Date of hearing 15.10.2025 Date of pronouncement 15.10.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos.486…

Glacier Tradex (P) Ltd, New Delhi vs. ACIT.Central Circle-29, Delhi

ITA 486/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153CSection 153C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.486 & 487/Del/2025 Assessment Years: 2017-18 & 2018-19 Vs. ACIT, M/s. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi PAN: AADCG5572F (Appellant) (Respondent) Assessee by Sh. Mukesh Jain, CA Sh. Samyak Jain, Adv. Department by Adjournment Application by CIT(DR) Date of hearing 15.10.2025 Date of pronouncement 15.10.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos.486…

M/S. Ag Polypacks Pvt. Ltd. (As Successor in Interest of Midas Polypack Pvt. Ltd.), Delhi vs. DCIT, Central Circle-28, Delhi

ITA 862/DEL/2025[2020-21]Status: DisposedITAT Delhi30 Sept 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

M/S. Ag Polypacks Pvt. Ltd. (As Successor in Interest of Midas Polypack Pvt. Ltd.), Delhi vs. DCIT, Central Circle-28, Delhi

ITA 861/DEL/2025[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

M/S. Ag Polypacks Pvt. Ltd. (As Successor in Interest of Midas Polypack Pvt. Ltd.), Delhi vs. DCIT, Central Circle-28, Delhi

ITA 860/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

M/S. Ag Polypacks Pvt. Ltd. (As Successor in Interest of Midas Polypack Pvt. Ltd.), Delhi vs. DCIT, Central Circle-28, Delhi

ITA 859/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

Agnate Fashions Ltd, Delhi vs. ACIT, CC-29, Delhi

ITA 562/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. Acit, M/S. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aadcg5572F (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. Acit, M/S. Agnate Fashions Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aanca0641B (Appellant) (Respondent) Assessee By Sh. Mukesh Jain, Ca Sh. R.B. Gupta, Adv. Sh. Samyak Jain, Adv. Department By Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 30.09.2025 Date Of Pronouncement 30.09.2025 Order Per Satbeer Singh Godara, Jm Both These Assessees, Namely, M/S. Glacier Tradex Pvt. Ltd & M/S. Agnate Fashions Ltd. Have Filed Their Instant As Many

Section 153CSection 153C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. ACIT, M/s. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi PAN: AADCG5572F (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. ACIT, M/s. Agnate Fashions Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi PAN: AANCA0641B (Appellant) (Respondent) Assessee by Sh. Mukesh Jain, CA Sh. R.B. Gupta, Adv. Sh. Samyak Jain, Adv. Department by Sh.…

Glacier Tradex Pvt Ltd, Delhi vs. ACIT, Central Circle-29, New Delhi

ITA 485/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. Acit, M/S. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aadcg5572F (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. Acit, M/S. Agnate Fashions Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aanca0641B (Appellant) (Respondent) Assessee By Sh. Mukesh Jain, Ca Sh. R.B. Gupta, Adv. Sh. Samyak Jain, Adv. Department By Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 30.09.2025 Date Of Pronouncement 30.09.2025 Order Per Satbeer Singh Godara, Jm Both These Assessees, Namely, M/S. Glacier Tradex Pvt. Ltd & M/S. Agnate Fashions Ltd. Have Filed Their Instant As Many

Section 153CSection 153C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. ACIT, M/s. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi PAN: AADCG5572F (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. ACIT, M/s. Agnate Fashions Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi PAN: AANCA0641B (Appellant) (Respondent) Assessee by Sh. Mukesh Jain, CA Sh. R.B. Gupta, Adv. Sh. Samyak Jain, Adv. Department by Sh.…

Dee Development Engineers Ltd., Faridabad vs. DCIT Circle 7(1), New Delhi

ITA 859/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Mar 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

DCIT Central Circle-25, Delhi vs. Ans Steel Tubes Ltd., Delhi

ITA 861/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

PCIT v. Dev Technofab Ltd. (170 Taxmann.com 664) — Cited in 10 Judgments | BharatTax