Satisfaction note u/s 153C should be prepared for each AY mentioning documents seized
March 12, 2026
Income Tax, ITAT
Satisfaction note u/s 153C should be prepared for each Assessment Year mentioning the documents seized in respect of each AY. In a recent judgment, ITAT Bangalore has held that the satisfaction note should be prepared for each Assessment Year mentioning the documents seized in respect of each A.Y. …