ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd.

197 CTR 536High Court2005#5446 most cited

What is ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd. authority for?

This case stands for the proposition that evidence gathered during a search under section 132, particularly statements recorded under section 132(4), can be used in subsequent assessment proceedings.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ratan Corporation · 197 CTR 536 · section 132(4) · search · statement · assessment proceedings · unexplained income · section 143(3) · section 69A · section 153A

Sections most often in play

Section 132(4)Section 143(3)Section 147Section 37(1)Section 69ASection 133(6)Section 132Section 153A

Issues it is cited on

gaarsection 181section 65(b)section 194qretraction of statementsection 193section 65b(4)section 158bb(1)section 158bbstatement under section 132(4)section 158b(b)section 65b

Judgments citing ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd.

The Dy.Commissioner of Income Tax Circle-2(3), Surat vs. M/S. Raj Enterprises, Surat

ITA 1164/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…To support his submission, the ld. AR of the assessee relied on the following decisions:  CIT Vs Chandra kumar Jethmal Kochar (2015) 55 taxmann.com 292 (Guj.)  Kailashben Manharlal Chokshi Vs CIT (2010) 328 ITR 411 (Guj.)  DCIT Vs Ratan Corporation (2005) 197 CTR 536 (Guj.)  M/s Sashi Wines Vs ITO (ITA No. 882/AHD/2017)  PCIT vs Sunshine Imports & Exports P. Ltd. (2020) 118 taxmann.com 123 (Bom.)  CIT Vs S. Jayalaxmi Ammal (2016) 74 taxmann.com 35 (Mad.) Raj Enterprises (AY 2009-10 & 2010-11)  DCIT Vs Pramukh Builders (2008) 115 TTJ 330 (Ahd.)(TM)  ACIT Vs Ramanbhai B. Patel (2008) 12 DTR 471 (Ahd) (Trib…