Consolidated Satisfaction Note And Delayed Recording Invalidate Section 153C Proceedings Quashing Reassessment
Consolidated Satisfaction Note And Delayed Recording Invalidate Section 153C Proceedings Quashing Reassessment Issue Whether recording a consolidated satisfaction note instead of separate year-wise satisfaction notes invalidates the assumption of jurisdiction under Section 153C. Whether an inordinate delay in recording satisfaction under Section 153C (17 months after completion of the searched person’s assessment) vitiates the initiation… Read More »