2023 (12) TMI 464 - SCH - Income Tax

Assessment u/s 153C and 153A - mandate of satisfaction recorded by the assessing officer of the searched person (153A) - date with reference to which the proceedings for assessment or reassessment of any assessment year - as decided by HC 2023 (4) TMI 1055 - KARNATAKA HIGH COURT no satisfaction was recorded by the AO of the searched person because it is seen that the so-called satisfaction note prepared by the Assessing Officer in his capacity as Assessing Officer of the searched person, it could not be shown by the Revenue that any satisfaction note was prepared by him as the AO of the searched person. HELD THAT - As petitioner(s) submitted that the issues which arise in this special leave petition are covered by the judgment of this Court in the case of Commissioner of Income Tax 14 v/s. Jasjit Singh 2023 (10) TMI 572 - SUPREME COURT Following the aforesaid judgment, the Special Leave Petition is dismissed.