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HomeDirect TaxITAT Quashes S. 153C Proceedings Over “Common, Vague and Mechanical” Satisfaction Note

ITAT Quashes S. 153C Proceedings Over “Common, Vague and Mechanical” Satisfaction Note

Direct Tax

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By Mariya Paliwala
ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed proceedings initiated under Section 153C of the Income Tax Act, holding that the satisfaction note recorded by the Assessing Officer was “common, vague and mechanical” and failed to identify any assessment year-specific incriminating material.  The appeal was heard by a bench comprising Shri…

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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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