CIT v. St. Francis Clay Décor Tiles
70 Taxmann.com 234High Court2016#761 most cited
What is CIT v. St. Francis Clay Décor Tiles authority for?
In a search assessment under Section 153A, the Assessing Officer has the power to assess or reassess the income of an assessee for the six assessment years immediately preceding the search. This power extends to both previously assessed and unassessed income within this period.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2017 to 2025.
Also referred to as
CIT v. St. Francis Clay Décor Tiles · Section 153A · search assessment · power of AO · six preceding assessment years · reassessment · abatement of assessment · Section 132 · Section 147 · Section 148 · Section 158BB
