#Section 153C
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No Penalty for mere Non enclosure of audit report to return of income
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Wrong Mention of Section would not make Re-Assessment Invalid
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Notice not become invalid for Mere mention of wrong section i.e. 153A instead of 153C
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Assessment U/s. 153C liable to be quashed if No satisfaction recorded by AO
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Sec. 153C: Documents found during Search must belong to Assessee
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Budget 2017: In case of Search Assessment notice can be issued for 10 Years
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Appraisal report cannot substitute requirement of recording of satisfaction in case of persons searched
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Recording of satisfaction u/s 153C is mandatory even if searched person & assessee are under common jurisdiction
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Where no satisfaction was recorded by AO at the time of search, revenue cannot attain jurisdiction over other person
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Proceedings u/s 153C not valid in absence of any relevant seized material
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Notice u/s 153C invalid if no satisfaction been recorded by Assessing Officer
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Search Warrant against Members of HUF cannot be deemed to be also against HUF
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Principles & Procedures of Assessment u/s 153C
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