Commissioner of Income Tax v. Harjeev Aggarwal
290 CTR 263High Court2016#102 most cited
What is Commissioner of Income Tax v. Harjeev Aggarwal authority for?
Assessment based solely on a statement recorded under Section 132(4) of the Income Tax Act requires the statement to be relatable to incriminating material or evidence found during the search, especially when considering Section 158BB(1) which restricts computation of undisclosed income to evidence found during search.
583
judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2017 to 2026.
Also referred to as
CIT v Harjeev Aggarwal · section 132(4) · section 158BB(1) · incriminating material · undisclosed income · search and seizure · statement recorded · income tax assessment
Also reported as
70 Taxmann.com 95
