Sakshi Agarwal Vs DCIT (ITAT Delhi)
Case ke facts
Yahan 40 assessments section 153C ke under kiye gaye the, lekin satisfaction note me ye nahi likha tha ki jo papers mile hain wo total income nikalne se judte hain.
Mudda (Issue)
Kya assessment valid hai jab satisfaction note proper nahi ho?
Faisla (Held)
ITAT Delhi ne bola ki proper satisfaction note nahi tha toh assessment valid nahi hai, isliye 40 assessments quash ho gaye.
Practical takeaway
Section 153C ke cases mein AO ka proper satisfaction note hona zaruri hai, nahi toh poora assessment khatam ho sakta hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-23.