CIT v. Mehndipur Balaji
147 Taxmann.com 201High Court2023#1567 most cited
What is CIT v. Mehndipur Balaji authority for?
The Allahabad High Court in Pr. CIT v. Mehndipur Balaji takes a view contrary to the Gujarat High Court's decisions in Saumya Construction regarding the interpretation of Section 153A of the Income Tax Act, 1961, particularly when a search under Section 132 has taken place.
72
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2025.
Also referred to as
Pr. CIT v. Mehndipur Balaji · Section 153A · Section 132 · search assessment · assessment procedure · Allahabad High Court · Gujarat High Court · Saumya Construction