ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021

Lekh Raj Vs DCIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi allowed six appeals filed by the assessee for Assessment Years (AYs) 2013-14 to 2017-18 and 2019-20 against the orders of the Commissioner of Income Tax (Appeals) dated 12.03.2025. Since all the appeals arose from the same search proceedings, the Tribunal heard them together and treated AY 2013-14 as the lead case. The appeals challenged, among other issues, the assumption of jurisdiction under Section 153C, the validity of the assessments framed under Section 153C read with Section 143(3), and the protective additio...