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Satisfaction Note Without Link to Income Held Invalid: ITAT Cancels Section 153C Proceedings
Case Law Details
- Case Name
- Sharpi Agarwal Vs DCIT (ITAT Delhi)
- 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 Delhi
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Sharpi Agarwal Vs DCIT (ITAT Delhi)
ITAT Quashes Section 153C Assessment Due to Defective Satisfaction Note; ITAT Holds Proper Satisfaction Mandatory for Section 153C Action, Quashes Assessments; Section 153C Proceedings Invalid as Satisfaction Note Lacked Mandatory Findings; ITAT Rejects Revenue Stand on Technical Defect, Quashes 153C Assessments for Improper Satisfaction.
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, decided a batch of appeals relating to Assessment Years 2017-18, 2018-19, and 2019-20 involving challenges to assessments initiated under Section 153C ...
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