Kantibhai Dharamshibhai Narola v. ACIT
125 Taxmann.com 348High Court2021#1754 most cited
What is Kantibhai Dharamshibhai Narola v. ACIT authority for?
Additions made in assessment proceedings cannot be based solely on computations provided by external agencies like the police, without independent application of mind by the Assessing Officer.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.
Also referred to as
Kantibhai Dharamshibhai Narola v. ACIT · section 148 · borrowed satisfaction · independent application of mind · police computation · reassessment proceedings