PCIT v. S.S. Con Build (P.) Ltd.
293 Taxmann 491Supreme Court of India2023#4746 most cited
What is PCIT v. S.S. Con Build (P.) Ltd. authority for?
Section 153C proceedings can only be initiated for assessment years in which incriminating material is found and such material relates to the determination of total income for those years.
25
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. S.S. Con Build (P.) Ltd. · section 153C · incriminating material · unabated assessment years · determination of total income · search and seizure · block assessment
Sections most often in play
Issues it is cited on
Judgments citing PCIT v. S.S. Con Build (P.) Ltd.
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