Section 153C Assessments Quashed for Consolidated Satisfaction Note

Vidur Chharia Vs DCIT/ACIT (ITAT Delhi)

ITAT Delhi Quashes Section 153C Assessments for Consolidated Satisfaction Note & Absence of Incriminating Material

The Delhi Bench of the ITAT allowed the appeals of Vidur Chharia, Rakesh Chharia & Sons (HUF) and Pole-Ads Advertising Pvt. Ltd. for AY 2017-18, holding that the assumption of jurisdiction under section 153C was legally unsustainable.

The

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