PCIT v. Krishna Devi (Delhi HC)

279 Taxmann 148High Court2021#5487 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 10(38)Section 68Section 143(3)Section 131Section 133(6)Section 147Section 69CSection 142(1)

Issues it is cited on

section 66section 153a proceedingsaudi alteram partempermanent account numbermlishare capital and share premiumsection 56(2)(vii)live linksection 260section 260aprice riggingaddition under section 68

Judgments citing PCIT v. Krishna Devi (Delhi HC)

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6622/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.6627/Del./2017 (ASSESSMENT YEAR : 2008-09) ITA No.6622/Del./2017 (ASSESSMENT YEAR : 2009-10) ITA No.6623/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.6624/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.6625/Del./2017 (ASSESSMENT YEAR : 2012-13) ACIT, Central Circle 13, vs. M/s. Jay Auto Components Ltd., New Delhi. GI – 48, G.T. Karnal Road Indl.Area, Delhi. (PAN : AABCJ6597P) ITA No.6626/Del./2017 (ASSESSMENT YEAR : 2008-09) ITA No.6639/Del./2017 (AS…