Shikhar Kailash Infratech Limited Vs DCIT (ITAT Delhi)
Case ke facts
Is company ke upar search hua. WhatsApp chat ka data mila. Department ne Section 153C mein assessment shuru ki, par Satisfaction Note sahi se nahi banayi.
Mudda (Issue)
Kya bas WhatsApp chats aur galat Satisfaction Note pe assessment kiya ja sakta hai?
Faisla (Held)
ITAT ne kaha ki bina valid Satisfaction Note assessment suru nahi ho sakta. WhatsApp chats pe bunkar kaam kiya tha, lekin procedure follow nahi hua tha, isliye order radd kar diya.
Practical takeaway
Agar aapke against search assessment chal raha hai to dekho ki Satisfaction Note pe saari legal formalities poori hain ya nahi. Ghalat ya incomplete Note ho to order challenge karo.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Royal Canin India Private Limited Vs ACIT (ITAT Mumbai)ITAT Mumbai
- Shree Maruti Chemical Industries Pvt. Ltd. Vs ITO (ITAT Kolkata)ITAT Kolkata · Section 45(2)
- Vaibhav Global Limited Vs DCIT (ITAT Jaipur)ITAT Jaipur
- Galaxy Developers Vs ACIT (ITAT Ahmedabad)ITAT Ahmedabad
- Mahindra Homes Private Limited Vs ITO (ITAT Mumbai)ITAT Mumbai
- ACIT Vs Manish Financial (ITAT Mumbai)ITAT Mumbai
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-31.