PCIT v. JSW Energy Ltd.
153 Taxmann.com 208High Court2023#3410 most cited
What is PCIT v. JSW Energy Ltd. authority for?
The Assessing Officer must record dissatisfaction with the correctness of an assessee's expenditure claim with cogent reasons. A failure to articulate dissatisfaction and the basis for it renders the assessment invalid.
35
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. JSW Energy Ltd. · Assessing Officer · dissatisfaction · expenditure claim · cogent reasons · assessment validity · section 143(3)
Sections most often in play
Issues it is cited on
Judgments citing PCIT v. JSW Energy Ltd.
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