Satish Kumar Dhingra v. ACIT

467 ITR 574Reported decision#21531 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 115JBSection 14ASection 154Section 156Section 234ASection 234BSection 234CSection 282A

Issues it is cited on

section 282adtvsv schemevsv schemesection 282section 156interest under section 234abook profitsdisallowance under section 14asection 115jsection 115jbsection 28section 234a

Judgments citing Satish Kumar Dhingra v. ACIT

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2723/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

…generated with DIN only on 26.06.2024 and also the rectification order was issued without any signature. 13. The Ld. Counsel for the assessee placing reliance on the decision of the Jurisdictional Delhi High Court in the case of Satish Kumar Dhingra Vs. ACIT (467 ITR 574) submitted that when the assessee received Form No.5 pursuant to declaration made under DTVSV Act for settlement of disputed liability determined, under provisions of DTVSV Act any income Tax authority could not reopen or revise the assessment. 14. Heard rival contentions. In this case it seems that after the settlement of disputes under DTVSV Sc…

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2722/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

…generated with DIN only on 26.06.2024 and also the rectification order was issued without any signature. 13. The Ld. Counsel for the assessee placing reliance on the decision of the Jurisdictional Delhi High Court in the case of Satish Kumar Dhingra Vs. ACIT (467 ITR 574) submitted that when the assessee received Form No.5 pursuant to declaration made under DTVSV Act for settlement of disputed liability determined, under provisions of DTVSV Act any income Tax authority could not reopen or revise the assessment. 14. Heard rival contentions. In this case it seems that after the settlement of disputes under DTVSV Sc…

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2721/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

…generated with DIN only on 26.06.2024 and also the rectification order was issued without any signature. 13. The Ld. Counsel for the assessee placing reliance on the decision of the Jurisdictional Delhi High Court in the case of Satish Kumar Dhingra Vs. ACIT (467 ITR 574) submitted that when the assessee received Form No.5 pursuant to declaration made under DTVSV Act for settlement of disputed liability determined, under provisions of DTVSV Act any income Tax authority could not reopen or revise the assessment. 14. Heard rival contentions. In this case it seems that after the settlement of disputes under DTVSV Sc…

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2720/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

…generated with DIN only on 26.06.2024 and also the rectification order was issued without any signature. 13. The Ld. Counsel for the assessee placing reliance on the decision of the Jurisdictional Delhi High Court in the case of Satish Kumar Dhingra Vs. ACIT (467 ITR 574) submitted that when the assessee received Form No.5 pursuant to declaration made under DTVSV Act for settlement of disputed liability determined, under provisions of DTVSV Act any income Tax authority could not reopen or revise the assessment. 14. Heard rival contentions. In this case it seems that after the settlement of disputes under DTVSV Sc…