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HomeDirect TaxS. 153C Notice Invalid Where Satisfaction Note Relies on Public-Domain Information Instead...

S. 153C Notice Invalid Where Satisfaction Note Relies on Public-Domain Information Instead of Seized Material: Gujarat High Court

Direct Tax

Published on

By Mariya Paliwala
Gujarat High Court

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The Gujarat High Court has held that notice under Section 153C of the Income Tax Act, 1961 is invalid where the satisfaction note relies on public-domain information instead of seized material and subsequent reliance on seized evidence cannot cure defects without mandatory satisfaction by both assessing officers. The bench of Justice A.S. Supehia and Justice…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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