Vikram Singh v. Cit
111 Taxmann.com 119High Court2019#2576 most cited
What is Vikram Singh v. Cit authority for?
An Additional Commissioner's sanction is valid for issuing a notice under Section 148, as the definition of 'Joint Commissioner' in Section 2(28C) is inclusive and encompasses an Additional Commissioner. Therefore, a notice issued with such sanction is not without jurisdiction.
45
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.
Also referred to as
Vikram Singh v CIT · Section 148 · Section 2(28C) · Joint Commissioner · Additional Commissioner · validity of notice · assessment without jurisdiction · High Court Allahabad
Sections most often in play
Issues it is cited on
Judgments citing Vikram Singh v. Cit
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