ITAT Delhi Quashes Section 153C Action Due to Absence of Section 65B Certificate

Anil Kumar Gupta Vs ACIT (ITAT Delhi) In the case of Anil Kumar Gupta Vs ACIT, the Income Tax Appellate Tribunal (ITAT), Delhi, allowed the assessee’s appeal relating to Assessment Year 2018-19 and held that proceedings initiated under Section 153C of the Income Tax Act were unsustainable due to defects in the satisfaction note and absence of mandatory certification under Section 65B of the Evidence Act for electronic evidence. The assessee had originally filed a return declaring income of Rs.19.46 lakh. A search under Section 132 was conducted on 03.05.2018 in the case of Seven Seas Hospita...