Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 870 - HC - Income TaxBlock assessment - Initiation of proceedings under section 158BD on the satisfaction of assessing officer – Held that:- Mandatory requirement of satisfaction of Assessing officer is not required, when the assessing officer who initiated proceedings and the assessing officer who made the assessment, is the same person as observed in the case of CIT vs. Jamuna Prasad Kanhaiya Lal [2011 (8) TMI 848 - ALLAHABAD HIGH COURT] - In the instant case, the position is same, so, no satisfaction is needed as per the ratio laid down in the above mentioned case – Decided against the Assessee.
|