Prathibha Jewellery House v. CIT

88 Taxmann.com 94High Court2017#2961 most cited

What is Prathibha Jewellery House v. CIT authority for?

Appellate authorities are prohibited from examining the validity of a search action, especially after the insertion of an Explanation to section 132 by the Finance Act, 2017, which gives the prohibition retrospective effect.

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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

Prathibha Jewellery House · Section 132 · search action validity · appellate authorities · reasons for search · Finance Act 2017 · retrospective effect · writ petition dismissed

Issues it is cited on

Judgments citing Prathibha Jewellery House v. CIT