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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Validity of assessment proceedings u/s 153-C - the satisfaction ...


Assessment Proceedings Invalid u/s 153-C Due to Incomplete Satisfaction Note by Assessing Officer.

February 11, 2019

Case Laws     Income Tax     HC

Validity of assessment proceedings u/s 153-C - the satisfaction note is incomplete in as much as the satisfaction of the Assessing Officer as required u/s 153-C - On this ground alone, the proceedings initiated by the revenue cannot be sustained.

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