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Section 153C Assessments Quashed for Consolidated Satisfaction Note
Case Law Details
- Case Name
- Vidur Chharia Vs DCIT/ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Vidur Chharia Vs DCIT/ACIT (ITAT Delhi)
ITAT Delhi Quashes Section 153C Assessments for Consolidated Satisfaction Note & Absence of Incriminating Material
The Delhi Bench of the ITAT allowed the appeals of Vidur Chharia, Rakesh Chharia & Sons (HUF) and Pole-Ads Advertising Pvt. Ltd. for AY 2017-18, holding that the assumption of jurisdiction under section 153C was legally unsustainable.
The Tribunal found that the Assessing Officer recorded a single consolidated satisfaction note covering multiple assessment years (AYs 2014-15 to 2020-21) instead of recording year-specific satisfaction...
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