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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Validity of Notice u/s 153C - Mere use or mention of the word ...


Court Rules "Satisfaction" Needs More Than Words for Section 153C Compliance in Income Tax Orders.

August 14, 2014

Case Laws     Income Tax     HC

Validity of Notice u/s 153C - Mere use or mention of the word “satisfaction” or the words “I am satisfied” in the order or the note would not meet the requirement of the concept of satisfaction as used in Section 153C of the Act - HC

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