How many judgments cite Pr. CIT v. Silver Line?

201 judgments on BharatTax cite Pr. CIT v. Silver Line (383 ITR 455), spanning 2011 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. Silver Line come up under?

It is most often cited in judgments turning on Section 143(2), Section 147, Section 148, Section 143(3), Section 292BB, Section 139.

Pr. CIT v. Silver Line

383 ITR 455High Court2016#461 most cited

What is Pr. CIT v. Silver Line authority for?

For reassessment under Section 147, the Assessing Officer must record reasons and communicate them to the assessee. An assessee's participation in proceedings pursuant to a Section 148 notice does not obviate the mandatory requirement of recording and communicating reasons or issuing a Section 143(2) notice.

201

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Pr. CIT v. Silver Line · Section 147 · Section 148 · Section 143(2) · reassessment notice · recording reasons · communication of reasons · assessee participation · procedural defect · mandatory requirement · waiver of notice

Also reported as

65 Taxmann.com 137

Sections most often in play

Section 143(2)Section 147 Section 148 Section 143(3)Section 292BB Section 139 Section 271(1)(c)Section 282

Read the full judgment

Issues it is cited on

section 10(31a)section 100 section 76 section 142(2c)section 153b(1)(b)section 153b(1)rectification under section 154 section 144ba section 158bc section 206c section 206 statement under section 132(4)

Judgments citing Pr. CIT v. Silver Line

The Commissioner of Income Tax -V vs. M/S Secunderabad Club

ITTA/422/2006HC Telangana27 Aug 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN