Principal Commissioner of Income-Tax, Central- 1 v. Raj Buildworth (P.) Ltd.

113 Taxmann.com 601Supreme Court of India2020#4510 most cited

What is Principal Commissioner of Income-Tax, Central- 1 v. Raj Buildworth (P.) Ltd. authority for?

When incriminating material is found during a search of a third party, the assessment of that material for assessment years preceding the search can fall under Section 153C, shifting it from the scope of Section 153A proceedings conducted on the assessee.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Principal Commissioner of Income-Tax v. Raj Buildworth (P.) Ltd. · section 153A · section 153C · search of third person · incriminating material · assessment of income · six assessment years

Issues it is cited on

Judgments citing Principal Commissioner of Income-Tax, Central- 1 v. Raj Buildworth (P.) Ltd.

Showing 120 of 26 · Page 1 of 2