Tag: recording satisfaction

Relying upon investigation report without own reasons recorded amounted to borrowed satisfaction u/s 148 which is not permissible In a recent judgment, Hon’ble Supreme Court has dismissed SLP against the judgment of the Gujarat High Court which held that the AO relying upon investigation report the and not …

No penalty u/s 271E or 271D can be levied without satisfaction recorded in the assessment order for initiating the penalty proceedings – High Court In a recent judgment, High Court of Rajasthan quashed notice issued under Section 271E and the proceedings thereto as no satisfaction was recorded by …

Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of satisfaction must if refund is to be withheld  ABCAUS Case Law Citation:ABCAUS 3302 (2020) (04) SC Important case law relied upon by the parties:Vaishali Abhimanyu Joshi v. Nanasaheb …