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Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely
Case Law Details
- Case Name
- Umaya Developers Pvt. Ltd. Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
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Umaya Developers Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Wrong Satisfaction, Wrong Material: 153C Can’t Travel Beyond Satisfaction Note- Bangalore ITAT Quashes 153C & Penalty
Loose Sheets from Third Party ≠ Basis for 153C: Entire Assessment Collapses- Consolidated Satisfaction Note Is Fatal: ITAT Applies Sunil Kumar Sharma (HC)
Bangalore ITAT “B” Bench, in Umaya Developers Pvt. Ltd. Vs DCIT (ITA Nos. 1476 & 1477/Bang/2025, AY 2017-18; order dated 29.12.2025), quashed the assessment framed u/s 143(3) r.w.s. 153C & consequential penalty u/s 270A, holding that the very foundation o...
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