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

Issues it is cited on

Judgments citing PCIT v. Kaushik Devjibhai Patel

Showing 120 of 21 · Page 1 of 2

PCIT v. Kaushik Devjibhai Patel (152 Taxmann.com 462) — Cited in 21 Judgments | BharatTax