CIT v. Shri Govindram Seksariya Charity Trust

166 ITR 580High Court1987#5287 most cited

What is CIT v. Shri Govindram Seksariya Charity Trust authority for?

An assessment order is not erroneous if the Assessing Officer has accepted the explanations made by the assessee. The revisional order is not proper if the Tribunal views that the Assessing Officer did not make proper inquiries.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Shri Govindram Seksariya Charity Trust · 166 ITR 580 · assessment order · erroneous assessment · proper inquiries · revisional order · Section 263 · Assessing Officer · assessee explanation

Judgments citing CIT v. Shri Govindram Seksariya Charity Trust

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