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
Sections most often in play
Issues it is cited on
Judgments citing Prathibha Jewellery House v. CIT
Showing 1–20 of 40 · Page 1 of 2