Separate Satisfaction Note not required u/s 153C if Assessing Officer is same : SC
SUPREME COURT OF INDIA Super Malls (P.) Ltd. v. Principal Commissioner of Income Tax ASHOK BHUSHAN AND M.R. SHAH, JJ. CIVIL APPEAL NOS. 2006-2007 OF 2020 MARCH 5, 2020 JUDGMENT M.R. Shah, J. – As common question of law and facts arise in this group of appeals, and with respect to common assessee, but with respect to… Read More »