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

Issues it is cited on

Judgments citing CIT v. Lancy Constructions