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Section 153C Assessment Invalid as AO Failed to Record Proper Satisfaction: ITAT Delhi
Case Law Details
- Case Name
- Mukesh Chandra Agrawal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16, 2016-17
- Courts
- All ITAT, ITAT Delhi
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Mukesh Chandra Agrawal Vs DCIT (ITAT Delhi)
Section 153C Assessment Invalid Because AO Failed to Record Proper Satisfaction; ITAT Delhi Cancels 153C Assessments Over Absence of ‘Bearing on Total Income’ Finding; Improper Satisfaction Note Vitiates Section 153C Proceedings; ITAT Delhi Says Section 153C Cannot Be Invoked Through Mechanical Recording of Satisfaction; Section 153C Proceedings Set Aside Because Satisfaction Note Lacked Mandatory Findings.
The appeals before the ITAT Delhi related to Assessment Years 2015-16, 2016-17, and 2020-21 and arose from orders passed b...
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