How many judgments cite Pr. CIT v. Devangi?

61 judgments on BharatTax cite Pr. CIT v. Devangi (394 ITR 184), spanning 2018 to 2025.

Which sections of the Income Tax Act does Pr. CIT v. Devangi come up under?

It is most often cited in judgments turning on Section 153A, Section 69A, Section 132, Section 143(2), Section 144, Section 45(4).

Pr. CIT v. Devangi (394 ITR 184)

Q: What is Pr. CIT v. Devangi authority for?

In an assessment completed under section 153A, only undisclosed income and undisclosed assets detected during a search can be brought to tax.

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आ.(खो और ज).सं /IT(SS)A No.68 and 70/SRT/2023 Assessment Years: 2015-16 & 2018-19 (Physical court hearing) Deputy Commissioner of Hemant Naresh Agarwal बनाम/ Income-tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AUPPA 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA.No.170/SRT/2023 Assess…

FAZLE RAOOF SHEIKH,BHILWARA vs. DCIT, AJMER

44. As a result, appeals-ITA

ITA 380/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Oct 2024AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)

Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for the Department has submitted that admittedly, the assessee-appellant did not participate in the proceedings conducted by the search team. As further submitted, the assessee had absconded while proceedings were being conducted by th…

FAZLE RAOOF SHEIKH,BHILWARA vs. DCIT, AJMER

44. As a result, appeals-ITA

ITA 379/JPR/2024[2016-17]Status: DisposedITAT Jaipur25 Oct 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)

Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for the Department has submitted that admittedly, the assessee-appellant did not participate in the proceedings conducted by the search team. As further submitted, the assessee had absconded while proceedings were being conducted by th…

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…(8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018) date of order 27-10-2020 held that “ in the entire…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S VISION ESTATES PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…(8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018) date of order 27-10-2020 held that “ in the entire…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 265/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…(8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018) date of order 27-10-2020 held that “ in the entire…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 264/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…(8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018) date of order 27-10-2020 held that “ in the entire…

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…& 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 17 ACIT vs. Shri Rajeshkumat G. Patel preceding paras besides in the following judicial precedents of jurisdictional High Court as also other Courts. (I) Dr. CIT v. Devangi alias Rupa 394 ITR 184 (Guj.) (II) PCIT vs Meeta Gutgutia 96 taxmann.com 468 (SC) (III) CIT Cen-III vs. Kabul Chawla [2015] 61 taxmann.com 412 (Del] (IV) CIT v. IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar) (V) Pr. CIT-2 v. Salasar Stock Broking Ltd. [ITA No. 264/2016 (VI) CIT v. Gurinder Singh Bawa (2017) 386 ITR 483 (Bom.). (VII) Pr. CIT v. Mahesh Kumar Gupta [ITANO.…

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…& 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 17 ACIT vs. Shri Rajeshkumat G. Patel preceding paras besides in the following judicial precedents of jurisdictional High Court as also other Courts. (I) Dr. CIT v. Devangi alias Rupa 394 ITR 184 (Guj.) (II) PCIT vs Meeta Gutgutia 96 taxmann.com 468 (SC) (III) CIT Cen-III vs. Kabul Chawla [2015] 61 taxmann.com 412 (Del] (IV) CIT v. IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar) (V) Pr. CIT-2 v. Salasar Stock Broking Ltd. [ITA No. 264/2016 (VI) CIT v. Gurinder Singh Bawa (2017) 386 ITR 483 (Bom.). (VII) Pr. CIT v. Mahesh Kumar Gupta [ITANO.…

DCIT, CENTRAL CIRCLE-1, NOIDA vs. AASHIKYANA CIVIL CONTRACTORS P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 9025/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR

Section 132Section 153ASection 250(4)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 9025/Del/2019 : Asstt. Year: 2014-15 DCIT, Vs. M/s Aashiyana Civil Contractors Pvt. Central Circle-1, Ltd., R/o 302-304, Harsha Corner Noida Complex, Ghazipur, New Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AAECA4833G Assessee by : None Sh. Manoj Kumar, CA (LOA filed) Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 23.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against…

VIRAMBHAI PURSHOTAMDAS PATEL,MUMBAI vs. DCIT , CC- 5(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 7341/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma

Section 132Section 132(1)Section 153ASection 153D

…R 529 (Guj HC) 4. PCIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Del HC) 5. PCIT Vs Meeta Gutgutia (2019) 1 SLP CTO 43: (2018) 257 Taxman 411 (SC) 6. PCIT Vs. Mamta Agarwal (2022) 6 CTR 797 (Del HC) IT appeal No. 191 of 2022 7. PCIT Vs. Devangi Alias Rupa (2017) 394 ITR 184 (Guj HC) 8. Commissioner of Income-tax (Central), Nagpur Vs. Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bombay HC) On the other hand the ld. D.R supported the order of lower authorities. 5. Heard both the sides and perused the material on record. A search action u/s 132(1) of the Act was conducted on the assessee on 03.10.2013 A notice…

BHAVESH KUMAR PATEL,MUMBAI vs. DCIT , CC - 5(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 7337/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma

Section 132Section 132(1)Section 153ASection 153D

…R 529 (Guj HC) 4. PCIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Del HC) 5. PCIT Vs Meeta Gutgutia (2019) 1 SLP CTO 43: (2018) 257 Taxman 411 (SC) 6. PCIT Vs. Mamta Agarwal (2022) 6 CTR 797 (Del HC) IT appeal No. 191 of 2022 7. PCIT Vs. Devangi Alias Rupa (2017) 394 ITR 184 (Guj HC) 8. Commissioner of Income-tax (Central), Nagpur Vs. Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bombay HC) On the other hand the ld. D.R supported the order of lower authorities. 5. Heard both the sides and perused the material on record. A search action u/s 132(1) of the Act was conducted on the assessee on 03.10.2013 A notice…

GOVINDBHAI TRIBHUVANDAS PATEL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-5(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 7329/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma

Section 132Section 132(1)Section 153ASection 153D

…R 529 (Guj HC) 4. PCIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Del HC) 5. PCIT Vs Meeta Gutgutia (2019) 1 SLP CTO 43: (2018) 257 Taxman 411 (SC) 6. PCIT Vs. Mamta Agarwal (2022) 6 CTR 797 (Del HC) IT appeal No. 191 of 2022 7. PCIT Vs. Devangi Alias Rupa (2017) 394 ITR 184 (Guj HC) 8. Commissioner of Income-tax (Central), Nagpur Vs. Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bombay HC) On the other hand the ld. D.R supported the order of lower authorities. 5. Heard both the sides and perused the material on record. A search action u/s 132(1) of the Act was conducted on the assessee on 03.10.2013 A notice…

ALKESH PATEL (PROP. OF M/S UMIYA GEMS),MUMBAI vs. INCOME TAX 19(1)(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 7325/MUM/2018[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma

Section 132Section 132(1)Section 153ASection 153D

…R 529 (Guj HC) 4. PCIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Del HC) 5. PCIT Vs Meeta Gutgutia (2019) 1 SLP CTO 43: (2018) 257 Taxman 411 (SC) 6. PCIT Vs. Mamta Agarwal (2022) 6 CTR 797 (Del HC) IT appeal No. 191 of 2022 7. PCIT Vs. Devangi Alias Rupa (2017) 394 ITR 184 (Guj HC) 8. Commissioner of Income-tax (Central), Nagpur Vs. Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bombay HC) On the other hand the ld. D.R supported the order of lower authorities. 5. Heard both the sides and perused the material on record. A search action u/s 132(1) of the Act was conducted on the assessee on 03.10.2013 A notice…