11 6 Baldev Raj v. CIT
2 Taxmann.com 335Reported decision2010#8848 most cited
What is 11 6 Baldev Raj v. CIT authority for?
A reassessment based on material found during a search is justified, even if the Assessing Officer made an incorrect presumption in the assessment order. The presumption under section 132(4A) is rebuttable, but failure to rebut it is a finding of fact, and no substantial question of law arises.
12
judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2019.
Also referred to as
Baldev Raj v. CIT · 2 taxmann.com 335 · section 132(4A) · presumption · rebuttal of presumption · escaped assessment · search and seizure · loose sheet · finding of fact · substantial question of law
