Bhailal Manilal Patel v. CIT
49 Taxmann.com 539High Court2014#2472 most cited
What is Bhailal Manilal Patel v. CIT authority for?
Penalty under section 271(1)(c) cannot be imposed based on a protective assessment order. Initiation of penalty proceedings is impermissible without a substantive assessment order that finally adds income to the assessee's hands.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.
Also referred to as
Bhailal Manilal Patel v. CIT · section 271(1)(c) · protective assessment · substantive assessment · penalty initiation · penalty deletion · concealment of income
Also reported as
232 Taxmann 483
