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

Issues it is cited on

Judgments citing CIT (Central) v. Kabul Chawla

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