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No Satisfaction Note, No Section 153C Assessment
Case Law Details
- Case Name
- Rajan Verma Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Rajan Verma Vs DCIT (ITAT Delhi)
No Satisfaction Note, No 153C Assessment: Delhi ITAT Quashes Orders for AYs 2018-19 to 2020-21
Delhi ITAT ‘E’ Bench in Rajan Verma vs DCIT, Central Circle-30, New Delhi (ITA Nos.966, 967 & 968/Del/2025; AYs 2018-19, 2019-20 & 2020-21; order dated 23-12-2025) quashed the assessments framed u/s 153C, holding that the mandatory satisfaction note was not recorded by the AO who ultimately framed the assessments, vitiating the proceedings at the threshold.
Revenue contended that since the AO of the “searched person” and the “other p...
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