Commissioner of Income-tax, Mysore v. Canara Housing Development Co.
62 Taxmann.com 250High Court2015#4227 most cited
What is Commissioner of Income-tax, Mysore v. Canara Housing Development Co. authority for?
Proceedings under section 153A can be invoked on an issue already considered in original assessment if incriminating material is found during a search. However, decisions that dismiss appeals at the admission stage without notice, like Lancy Constructions, may not be binding.
28
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.
Also referred to as
Canara Housing Development Co · Commissioner of Income-tax v. Canara Housing Development Co · 62 Taxmann.com 250 · section 153A · search assessment · incriminating material · original assessment · Lancy Constructions
Judgments citing Commissioner of Income-tax, Mysore v. Canara Housing Development Co.
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