CIT v. Smt. R. Sunanda Bai
344 ITR 271High Court2012#3628 most cited
What is CIT v. Smt. R. Sunanda Bai authority for?
Reassessment proceedings are valid when an assessee claims and receives relief under section 80HHA for preceding years, disentitling them to a deduction under section 80HH for subsequent assessment years. This establishes a valid basis for reassessment due to a change in circumstances affecting entitlement to a deduction.
33
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2019.
Also referred to as
CIT v. Smt. R. Sunanda Bai · 344 ITR 271 · reassessment proceedings valid · section 80HHA deduction · section 80HH deduction · assessment years 1992-93 · assessment years 1993-94 · disentitlement to deduction
Judgments citing CIT v. Smt. R. Sunanda Bai
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