All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax
23 Taxmann.com 103High Court2012#603 most cited
What is All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax authority for?
Additions cannot be made under Section 153A for assessment years where original assessments have become final, unless incriminating material relevant to those years is unearthed during the search operation under Section 132.
162
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.
Also referred to as
All Cargo Global Logistics Ltd v DCIT · Section 153A · Section 132 · incriminating material · search assessment · completed assessment · finalised assessment · no additions without incriminating evidence · regular assessment · undisclosed income · retraction of statement
Sections most often in play
Issues it is cited on
Judgments citing All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax
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