Pr. CIT v. Meeta Gutgutia
395 ITR 526High Court2017#35 most cited
What is Pr. CIT v. Meeta Gutgutia authority for?
In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.
1,226
judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2017 to 2026.
Also referred to as
Pr. CIT v. Meeta Gutgutia · 395 ITR 526 · search assessment · Section 153A · Section 132(4) · incriminating material · retracted statement · completed assessments · additions without incriminating evidence · Kabul Chawla principle
Also reported as
82 Taxmann.com 287248 Taxmann 384157 DTR 20
