Kamla Devi S. Doshi v. Income-tax Officer
88 Taxmann.com 773Reported decision2017#3208 most cited
What is Kamla Devi S. Doshi v. Income-tax Officer authority for?
An assessment order is a nullity if crucial rights are denied to the assessee or if the assessment is based purely on suspicion, surmises, and conjectures without tangible evidence.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.
Also referred to as
Kamla Devi S. Doshi v. ITO · 88 Taxmann.com 773 · assessment order nullity · denial of rights · suspicion and surmises · lack of evidence · section 132(4) · section 68 · section 69 · section 147