CIT v. Lachman Das Bhatia
396 ITR 691High Court2017#1989 most cited
What is CIT v. Lachman Das Bhatia authority for?
An assessment under section 153A is not justified if the documents relied upon by the Assessing Officer pertain to a subsequent period and not the assessment years under consideration. Any estimation of gross profits must be based on valid material, which was absent in this case.
58
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.
Also referred to as
CIT v. Lachman Das Bhatia · section 153A · section 143(3) · assessment years · subsequent period documents · estimation of gross profits · valid material
Also reported as
26 Taxmann.com 167
