Dr. Atul T Patel v. DCIT

108 Taxmann.com 227Reported decision2019#2755 most cited

What is Dr. Atul T Patel v. DCIT authority for?

The settlor of foreign bank accounts has the onus to explain investments not accounted for or disclosed to revenue authorities. A bald statement without supporting evidence is insufficient to discharge this onus.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Also referred to as

Dr. Atul T Patel v. DCIT · undisclosed foreign income · unexplained investments · foreign bank accounts · settlor's onus · explanation of investments · revenue authorities · unaccounted investments · disclosure to revenue · bald statement without evidence

Issues it is cited on

Judgments citing Dr. Atul T Patel v. DCIT

Dr. Atul T Patel v. DCIT (108 Taxmann.com 227) — Cited in 42 Judgments | BharatTax