PCIT v. Kaushik Devjibhai Patel
152 Taxmann.com 462High Court2023#5432 most cited
What is PCIT v. Kaushik Devjibhai Patel authority for?
Additions made in the hands of an assessee for completed or unabated assessments, without incriminating material found during a search, are without jurisdiction.
21
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.
Also referred to as
PCIT v. Kaushik Devjibhai Patel · section 132 · search · incriminating material · completed assessment · unabated assessment · additions without jurisdiction
Sections most often in play
Issues it is cited on
Judgments citing PCIT v. Kaushik Devjibhai Patel
Showing 1–20 of 21 · Page 1 of 2