CIT v. Dr. P. Sasikumar

73 Taxmann.com 173High Court2016#2404 most cited

What is CIT v. Dr. P. Sasikumar authority for?

Incriminating material found and seized is not mandatory for making additions under Section 153A of the Income-tax Act.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2022.

Also referred to as

Dr. P. Sasikumar · CIT v. Dr. P. Sasikumar · Section 153A · incriminating material · search assessment · seized material · additions under 153A · mandatory condition · Kerala High Court · 73 Taxmann.com 173

Judgments citing CIT v. Dr. P. Sasikumar

CIT v. Dr. P. Sasikumar (73 Taxmann.com 173) — Cited in 48 Judgments | BharatTax