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

Issues it is cited on

Judgments citing Roshanlal Sanchiti v. PCIT

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Roshanlal Sanchiti v. PCIT (150 Taxmann.com 228) — Cited in 52 Judgments | BharatTax