How many judgments cite Dr. C. Balakrishnan Nair v. CIT?

42 judgments on BharatTax cite Dr. C. Balakrishnan Nair v. CIT (237 ITR 70), spanning 2007 to 2025.

Which sections of the Income Tax Act does Dr. C. Balakrishnan Nair v. CIT come up under?

It is most often cited in judgments turning on Section 153B, Section 115BBE, Section 132(3), Section 132(8A), Section 153A, Section 68.

Dr. C. Balakrishnan Nair v. CIT

237 ITR 70High Court1999#2777 most cited

What is Dr. C. Balakrishnan Nair v. CIT authority for?

A restraint order under Section 132(3) cannot be passed solely on the ground that scrutiny of documents or assets could not be completed during a search, as the search process must be continuous. Additionally, Section 158BC (Chapter XIV-B) cannot be invoked if there is no violation of the Income-tax Act, such as when valid exemptions are claimed.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2025.

Also referred to as

Dr. C. Balakrishnan Nair v. CIT · Section 132(3) restraint order · search and seizure proceedings · incomplete scrutiny during search · continuous search · Section 158BC invocation · Chapter XIV-B assessment · no Income-tax Act violation · valid exemption · capital gains

Sections most often in play

Section 153B Section 115BBE Section 132(3)Section 132(8A)Section 153A Section 68 Section 69C Section 250

Issues it is cited on

section 132(5)section 132(3)section 132(2)section 65(b)section 158be section 65a section 153b(1)(a)section 62 section 119(1)section 153(2)warrant of authorisation time barred assessment

Judgments citing Dr. C. Balakrishnan Nair v. CIT

C.I.T vs. Mangla Marbles & Granite Pvt Ltd

Appeals are dismissed

ITA - 954 / 2008HC Delhi12 Aug 2008

For Appellant: Mr R. D. Jolly with Mr Paras ChaudharyFor Respondent: Mr O. S. Bajpai

Section 132Section 158Section 158B

…11.1996 was the last panchnama or whether it was the panchnama drawn on 14.09.1998 which was the last for the purpose of reckoning the commencement of the limitation period. The Court examined various decisions including Dr. C. Balakrishnan Nair v. CIT: 237 ITR 70 (Kerala High Court) and CIT v. Mrs. Sandhya P. Naik: 253 ITR 534 (Bombay High Court) and concluded as under:- ―A general consensus appears to have emerged among the High Courts to the effect that a search under Section 132 of the Act should be continuous and if it is discontinued and thereafter resumed, then there must be a valid explanati…

Commissioner of Income Tax Cen vs. M/S Sarb Consulate Marine Prod

The appeal is dismissed

ITA/656/2006HC Delhi02 May 2007

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MS. JUSTICE ARUNA SURESH

Section 132Section 132(3)Section 156BSection 158BSection 260A

…formality so as to extend the period of limitation for drawing up an assessment order. Is this permissible? 11. In Dr. C. Balakrishnan Nair v. Commissioner of Income- ITA No.656/2006 Page 5 of 12 tax, [1999] 237 ITR 70, the Kerala High Court observed that the search in that case was discontinued on 27th October, 1995 and resumed only on 10th November, 1995. There was no cogent reason for the gap of fourteen days and neither the Code of Criminal Procedure, 1973 nor the Act nor the Income Tax Rules permitted the postponement of a search for such a long per…