Ashok Chaddha v. ITO
337 ITR 399High Court2011#341 most cited
What is Ashok Chaddha v. ITO authority for?
In search assessments under section 153A, a notice under section 143(2) is not required if a notice under section 153A(1)(a) has been issued. Modest or customary jewellery, commensurate with age and status, found during a search, especially if it is 'Stridhan' or falls within CBDT guidelines, cannot be added as unexplained income.
252
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.
Also referred to as
Ashok Chaddha v. ITO · section 153A assessment · section 143(2) notice · unexplained jewellery · Stridhan · CBDT Instruction 1916 · section 69A addition · search assessment procedure · modest customary jewellery · no specific notice 143(2)
Also reported as
20 Taxmann.com 38769 DTR 82
