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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Validity of assessment order u/s. 153C/143(3) - On the same ...


Tax Assessment Order Invalidated: Faulty Satisfaction Note u/s 153C Fails to Meet Legal Requirements.

August 6, 2015

Case Laws     Income Tax     AT

Validity of assessment order u/s. 153C/143(3) - On the same date i.e. 23.7.2010, similar satisfaction note, only with the change in the name of the assessee’s has been issued arbitrarily which does not in any manner satisfy the requirement of section 153C of the I.T. Act. - AT

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