Pr. CIT v. Vinita Chaurasia
98 Taxmann.com 468Supreme Court of India2018#3059 most cited
What is Pr. CIT v. Vinita Chaurasia authority for?
For a valid assessment under section 153C, the satisfaction note must contain reasons and the basis for concluding that seized documents belong to the assessee, especially prior to June 1, 2015, when the language of the section was 'belongs to'.
39
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.
Also referred to as
Pr. CIT v. Vinita Chaurasia · section 153C · satisfaction note · seized documents · belonging to assessee · jurisdictional requirement · reasons and basis · pre-2015 amendment
Also reported as
259 Taxmann 88407 ITR 26
