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S.153C Of IT Act Restricts Assessment Beyond Documents Considered By AO To Derive Satisfaction Note For Initiating Proceedings On Other Person: Delhi HC

S.153C Of IT Act Restricts Assessment Beyond Documents Considered By AO To Derive Satisfaction Note For Initiating Proceedings On 'Other Person': Delhi HC

3 Dec 2024

AO Lacks Jurisdiction To Frame Assessment U/s 153C/143(3) In Absence Of Valid Satisfaction Note: Mumbai ITAT

AO Lacks Jurisdiction To Frame Assessment U/s 153C/143(3) In Absence Of Valid Satisfaction Note: Mumbai ITAT

15 March 2024

No Requirement To Have A DIN Number In Satisfaction Note Recorded By Assessing Authority: Kerala High Court Upholds Section 153C Proceedings

No Requirement To Have A DIN Number In Satisfaction Note Recorded By Assessing Authority: Kerala High Court Upholds Section 153C Proceedings

27 Oct 2023