CIT v. Kabul Chawla
380 ITR 573High Court2016#3 most cited
What is CIT v. Kabul Chawla authority for?
In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.
3,235
judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.
Also referred to as
CIT v. Kabul Chawla · Kabul Chawla · section 153A · section 132 · incriminating material · search assessment · non-abated years · scope of assessment · additions · undisclosed income
Also reported as
61 Taxmann.com 412234 Taxmann 300281 CTR 45
