Assessment u/s 153A/153C - recording of satisfaction as the AO ...

AO Must Record Satisfaction Before Section 153C Proceedings; Jurisdiction Invalid Without It, Even if AO is Same.

April 12, 2019

Case Laws Income Tax AT

Assessment u/s 153A/153C - recording of satisfaction as the AO of the searched person is mandatory to initiate the proceedings even if AO for both the same and satisfaction recorded as AO of other person i.e. assessee - jurisdiction for issuance of notice u/s 153C cannot be sustained

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Assessment u/s 153A/153C - recording of satisfaction as the AO ...

AO Must Record Satisfaction Before Section 153C Proceedings; Jurisdiction Invalid Without It, Even if AO is Same.

April 12, 2019

Case Laws Income Tax AT

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