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Section 153C Notices Upheld as Satisfaction Note Not Belated: P&H HC
Case Law Details
- Case Name
- Bhupinder Singh Kapur Vs ITO (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Bhupinder Singh Kapur Vs ITO (Punjab and Haryana High Court)
The Punjab and Haryana High Court considered writ petitions challenging notices issued under Section 153C of the Income-tax Act, 1961, and subsequent notices under Section 142(1), on the ground that they were issued without jurisdiction. The petitioner contended that the search was conducted on 28.01.2021, assessments of the searched person were completed under Section 153A in September 2022, but the satisfaction note initiating proceedings against the petitioner was prepared only on 31.10.2023, making it contrary to...
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