Smt Sunita Gupta & Anr. v. CIT & Anr.
290 CTR 361High Court2016#1947 most cited
What is Smt Sunita Gupta & Anr. v. CIT & Anr. authority for?
Assessments initiated pursuant to a search operation, particularly those relying on statements recorded under section 132(4) which are later retracted, must strictly adhere to the time limits specified in section 153B, otherwise such assessments are liable to be abated or become time-barred.
59
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.
Also referred to as
Smt Sunita Gupta v CIT · Smt Dayawanti v CIT · section 132(4) statement · retracted statement · search assessment · section 153B · time barred assessment · abatement of assessment · validity of assessment · section 148 reassessment
Issues it is cited on
Judgments citing Smt Sunita Gupta & Anr. v. CIT & Anr.
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