Pioneer Publicity Corporation & Others v. DCIT
67 TTJ 471Income Tax Appellate Tribunal2000#3599 most cited
What is Pioneer Publicity Corporation & Others v. DCIT authority for?
An addition to income cannot be made based solely on a noting found during a search without further inquiry or evidence establishing the assessee's liability. The department must investigate such notes and allow cross-examination if necessary.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.
Also referred to as
Pioneer Publicity Corporation · ITAT · addition on noting · search assessment · lack of inquiry · bearer payment · cross-examination · natural justice · Section 131(1A) · Section 132(4A) · Section 292C
