Jurisdiction u/s 153C assumed based on satisfaction note date when date of handing over of material unavailable: ITAT Delhi

ACIT Vs Enpro Telecom Pvt Ltd (ITAT Delhi) ITAT Delhi held that in absence of mentioning the date of handing over of material, date of satisfaction note shall be considered for the purpose of assumption of jurisdiction u/s 153C of the Act and completion of assessment thereafter. Facts- Assessee for the AY 2008-09 challenged the very jurisdiction of the Assessing Officer in passing the assessment order as bad in law. In other words, the assumption of jurisdiction by the Assessing Officer to complete the assessment was challenged. Assessee contended that initiation of proceedings u/s 153C for AY...