291 ITR 500/161 Taxman 316 (SC) (para 13) IV. Pr. CIT v. Gokul Ceramics
71 Taxmann.com 341High Court2016#5328 most cited
What is 291 ITR 500/161 Taxman 316 (SC) (para 13) IV. Pr. CIT v. Gokul Ceramics authority for?
The Assessing Officer can proceed based on information supplied by the department, including material collected during a search, which prima facie suggests suppression of income, provided it is placed at the assessee's disposal.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.
Also referred to as
Gokul Ceramics · 133(6) · 143(3) · 144 · 144B · 147 · 148 · 253(3) · 271(1)(c) · DGCEI · search material · suppression of income · show cause notice · prima facie evidence
Also reported as
241 Taxmann 1
