CIT (Central) v. Kabul Chawla
2015 SCC OnLine DEL 11555Reported decision2015#513 most cited
What is CIT (Central) v. Kabul Chawla authority for?
No addition can be made in respect of a completed assessment in the absence of incriminating material, especially when considering the object and purpose of Section 153-A.
186
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.
Also referred to as
Kabul Chawla · CIT v. Kabul Chawla · 2015 SCC OnLine DEL 11555 · Section 153A · completed assessment · incriminating material · block assessment · assessment procedure
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Judgments citing CIT (Central) v. Kabul Chawla
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