Bhailal Manilal Patel v. CIT
49 Taxmann.com 539High Court2014#2475 most cited
What is Bhailal Manilal Patel v. CIT authority for?
Penalty cannot be initiated where the assessment order is a protective assessment; there can be protective assessment, but not protective penalty, as income must be assessed as concealed income in the hands of the assessee before penalty can be levied.
47
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.
Also referred to as
Bhailal Manilal Patel v. CIT · protective assessment · protective penalty · concealment of income · quantum addition · deletion of penalty · assessment order
Also reported as
232 Taxmann 483
Sections most often in play
Issues it is cited on
Judgments citing Bhailal Manilal Patel v. CIT
Showing 1–20 of 47 · Page 1 of 3