Satisfaction Note u/s 153C – term immediate cannot be extended to unreasonable delay
April 13, 2026
Income Tax, Supreme Court
Satisfaction Note u/s 153C – term “immediate” cannot be extended to defeats the purpose of cost effective, efficient and expeditious completion of search assessments. In a recent judgment the Hon’ble Supreme Court dismissed the SLP of the Revenue against the judgment of the High Court holding that the …