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

Shaminder Singh Vs ACIT (ITAT Delhi) The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) dealt with three appeals filed by the assessee against separate orders passed by the Commissioner of Income Tax (Appeals), Delhi-24, dated 04.06.2025 for Assessment Years (AYs) 2016-17, 2017-18, and 2018-19. The appeals challenged both the legality of the assessments framed under Section 153C of the Income-tax Act, 1961, and the additions made by the Assessing Officer (AO). The assessee had raised several grounds, including objections to the assumption of jurisdiction under Section 153C, validity o...