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HomeDirect TaxITAT Quashes Nine S. 153C Assessments Over Defective Satisfaction Note and Limitation...

ITAT Quashes Nine S. 153C Assessments Over Defective Satisfaction Note and Limitation Issues

Direct Tax

Published on

By Mariya Paliwala
ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed nine assessments framed under Section 153C of the Income Tax Act in the cases of two assessees, holding that the proceedings suffered from fundamental legal defects, including absence of a valid satisfaction note, limitation issues and failure to satisfy statutory monetary thresholds.  The…

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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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