Shri Kailashben Manharlal Chokshi v. CIT
174 Taxmann 466High Court2008#394 most cited
What is Shri Kailashben Manharlal Chokshi v. CIT authority for?
Liability cannot be fastened solely on the basis of a self-incriminating sworn statement made during a search, as such statements are not conclusive and require corroborative evidence.
225
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.
Also referred to as
Kailashben Manharlal Chokshi · Chokshi v CIT · Section 132(4) · Section 153A · self-incriminating sworn statement · admission during search · conclusive evidence · corroborative evidence · addition based solely on statement · search assessment
