Chhagan Chandrakant Bhujbal v. Income Tax Officer
136 Taxmann.com 24High Court2022#2266 most cited
What is Chhagan Chandrakant Bhujbal v. Income Tax Officer authority for?
An assessment made under Section 153A/153D of the Income Tax Act is not invalid merely because the approval under Section 153D was considered mechanical, or because additions were made in the absence of incriminating material.
51
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.
Also referred to as
Chhagan Chandrakant Bhujbal · Section 153D approval · mechanical approval · Section 153A assessment · search assessment · incriminating material · additions without incriminating material · validity of assessment · Bombay High Court · 440 ITR 359
Also reported as
440 ITR 359
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Issues it is cited on
Judgments citing Chhagan Chandrakant Bhujbal v. Income Tax Officer
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