CIT v. Murli Agro Products Ltd.
49 Taxmann.com 172High Court2014#230 most cited
What is CIT v. Murli Agro Products Ltd. authority for?
Proceedings under Section 153A are initiated only if assessment/reassessment proceedings are pending on the date of search/requisition. Already finalized assessments for the years covered under Section 153A do not abate.
331
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.
Also referred to as
CIT v. Murli Agro Products Ltd. · section 153A · section 132 · section 132A · pending assessment · abated assessment · search · requisition