Kishinchand Chellaram v. CIT
4 Taxmann 29Supreme Court of India1980#1307 most cited
What is Kishinchand Chellaram v. CIT authority for?
Material collected behind the assessee's back, if to be used against them, must be subject to a meaningful opportunity of rebuttal. This ensures fairness in the assessment process.
87
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.
Also referred to as
Kishinchand Chellaram v. CIT · natural justice · opportunity of rebuttal · material collected behind assessee's back · fair hearing · assessment proceedings
