Tag: satisfaction u/s 153C

Assessment us 153C based on paper not belonging to assessee was bad. Shifting burden without making basic enquiries not acceptable-Delhi HC

Assessment us 153C based on paper not belonging to assessee held as bad. Shifting the burden on assessee without making basic enquiries to unearth truth of the document can not be accepted-Delhi High Court ABCAUS Case Law Citation: ABCAUS 1254 (2017) (05) HC The Grievance: The appellant Revenue …

Satisfaction recording 153C-same AO for searched-other person. Even if AO is one then also satisfaction has to be recorded as held by Supreme Court

Satisfaction recording 153C-same AO for searched-other person. Even if AO is one then also satisfaction has to be recorded as held by Supreme Court ¬† ABCAUS Case Law Citation: 1050 (2016) (11) ITAT The Grievance: In the instant case both Revenue and the assessee were aggrieved by the …
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