Roshanlal Sanchiti v. PCIT
150 Taxmann.com 228Supreme Court of India2023#2207 most cited
What is Roshanlal Sanchiti v. PCIT authority for?
A statement recorded under Section 132(4) during a search operation, though having evidentiary value, cannot form the sole basis for additions if it is subsequently retracted, unless supported by independent corroborative material.
52
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.
Also referred to as
Roshanlal Sanchiti v. PCIT · Section 132(4) statement · retraction of statement · search and seizure assessment · evidentiary value · incriminating material · corroborative evidence · voluntary admission · Section 153A · Section 132 · Supreme Court
Sections most often in play
Issues it is cited on
Judgments citing Roshanlal Sanchiti v. PCIT
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