CIT v. Lancy Constructions
237 Taxmann 728High Court2016#696 most cited
What is CIT v. Lancy Constructions authority for?
A High Court's decision that approves an ITAT's ruling, which was based on another case, is considered in later judicial pronouncements concerning assessment proceedings.
146
judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2025.
Also referred to as
CIT v. Lancy Constructions · assessment procedure · reassessment · search and seizure · incriminating material · section 132(4) · section 133 · section 133a · section 153 · section 153a · undisclosed income
Also reported as
383 ITR 16866 Taxmann.com 264295 CTR 454