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Case Law Details

Case Name : Umaya Developers Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2017-18
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Umaya Developers Pvt. Ltd. Vs DCIT (ITAT Bangalore)

Wrong Satisfaction, Wrong Material: 153C Can’t Travel Beyond Satisfaction Note- Bangalore ITAT Quashes 153C & Penalty

Loose Sheets from Third Party ≠ Basis for 153C: Entire Assessment Collapses- Consolidated Satisfaction Note Is Fatal: ITAT Applies Sunil Kumar Sharma (HC)

Bangalore ITAT “B” Bench, in Umaya Developers Pvt. Ltd. Vs DCIT Please become a Premium member. If you are already a Premium member, login here to access the full content.

Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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