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Income Tax Assessment u/s 143(3) Invalid when 153C Applies: ITAT Delhi
Case Law Details
- Case Name
- Sita Gupta Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Sita Gupta Vs DCIT (ITAT Delhi)
Improper Jurisdiction Fatal- Satisfaction Note Dictates Jurisdiction -Assessment u/s 143(3) Invalid When 153C Applies – Assessments Must Be u/s 153C, Not 143(3)
The cases arose out of a search on 06.01.2021 at the premises of Praveen Kumar Jain where forensic extraction of mobile data revealed WhatsApp chats & images showing construction expenses & alleged cash components in relation to property. Based on such seized material, satisfaction notes were recorded on 30.07.2022 & 30.12.2022 in the case of the searched person Praveen Kumar Jain & non...
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