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 184High Court2017#1880 most cited

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Pr. CIT v. Devangi · Devangi case · section 153A · search assessment · undisclosed income · undisclosed assets · incriminating material · scope of 153A assessment · Gujarat High Court · additions without incriminating material

Also reported as

88 Taxmann.com 610

Sections most often in play

Section 153A Section 69A Section 132 Section 143(2)Section 144 Section 45(4)Section 132(4)Section 132A

Issues it is cited on

section 40(a)(3)relinquishment of right section 2(14)(iii)(b)section 96 section 4(1)section 45(5)section 2(14)(iii)section 10(37)on money receipt jda compulsory acquisition section 2(47)

Judgments citing Pr. CIT v. Devangi

M/S. Garg Brothers Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

Section 263

…ai Steel (India) Jodhpur Vs. ACIT (2013) 259 CTR 281 iv) CIT Vs.Deepak Kumar Aggarwal (2017) 398 ITR 586 v) Principal CIT Vs.DipakJashvantalaPanchal (2017) 397 ITR 253. vi) Principal VIT vs.Lalit Jain (2017) 384 ITR 543 vii) Pr.CIT vs. Dvangi Alias Rupa (2017 394 ITR 184 viii) Chintels India Ltd Vs. DCIT (2017) 397 ITR 416 ix) Smt. Anjli Pandit Vs. ACIT (2017) 157 DTR (Mum) (Tri.) 17 x) Pr.CITVs.MeetaGutgutia (2016)395 ITR 526. 55. In view of the aforesaid ratio decidendi of the Hon’ble High Court as well as Hon’ble Supreme Court’s decisions cited above, since assessment for Assessment Year 2009-10 was not pendin…