Jai Steel (India) v. Asstt. CIT
36 Taxmann.com 523High Court2013#302 most cited
What is Jai Steel (India) v. Asstt. CIT authority for?
For assessments under Section 153A where original assessments are already completed (unabated), additions require incriminating material found during the search. Such an assessment is not de novo, meaning the assessee cannot introduce new deductions or allowances not claimed in the original return.
267
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.
Also referred to as
Jai Steel (India) v. Asstt. CIT · Section 153A · Section 132 · search assessment · unabated assessment · incriminating material · de novo assessment · scope of assessment · new claims · original assessment proceedings · undisclosed income
Also reported as
219 Taxmann 223
Sections most often in play
Issues it is cited on
Judgments citing Jai Steel (India) v. Asstt. CIT
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