Smt. Abha Bansal v. PCIT
162 Taxmann.com 664High Court2024#4046 most cited
What is Smt. Abha Bansal v. PCIT authority for?
A revisionary proceeding can be challenged on the ground that approval under section 153D was not obtained. Additional grounds can be raised during the course of hearing.
29
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.
Also referred to as
Smt. Abha Bansal v. PCIT · Section 153D · revisionary proceeding · approval · additional ground · unabated assessment year · incrementing material
Sections most often in play
Issues it is cited on
Judgments citing Smt. Abha Bansal v. PCIT
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