Prathibha Jewellery House v. CIT

88 Taxmann.com 94High Court2017#2965 most cited

What is Prathibha Jewellery House v. CIT authority for?

An assessment cannot be made solely on the basis of a statement recorded under sections 132(4) or 131(1A) without corroborating evidence, especially if such a statement is subsequently retracted.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

Prathibha Jewellery House v. CIT · section 132(4) · section 131(1A) · retraction of statement · addition on statement · violation of CBDT circular · principles of natural justice · search and seizure assessment

Issues it is cited on

Judgments citing Prathibha Jewellery House v. CIT

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Prathibha Jewellery House v. CIT (88 Taxmann.com 94) — Cited in 40 Judgments | BharatTax