Satisfaction note

Income Tax

Witholding refund on issue of notice u/s 143(2). If recording satisfaction required? SC explains

Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of…

4 years ago

Income Tax

Where AO of searched person & other person same, there can be one satisfaction note – Supreme Court

Where AO of searched person and other person same, there can be one satisfaction note prepared by the Assessing Officer…

4 years ago

Income Tax

Incriminating documents belonging to/containing information pertaining to assessee. Section 153C explained

Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C…

5 years ago

Income Tax

Penalty u/s 271(1)(c) imposed by CIT without recording satisfaction in order u/s 263 invalid

No Penalty u/s 271(1)(c) can be imposed by CIT without recording satisfaction in revision order 263. Provision of Section 271(1B)…

5 years ago

Income Tax

SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction note, other evidences on the basis of which search conducted

ITAT jurisdiction to examine validity of search SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction…

7 years ago