Issuing notice u/s.153C of the Income Tax Act

Last updated: 05 September 2021
Quick Summary
This Income Tax Appellate Tribunal (ITAT) Hyderabad order addresses a notice issued under Section 153C of the Income Tax Act. The Revenue appealed a decision by the CIT(A) which had allowed the assessee's appeal. The core issue was whether the Assessing Officer (AO) had properly recorded satisfaction before initiating proceedings under Section 153C. Ultimately, the ITAT dismissed the Revenue's appeal, upholding the CIT(A)'s finding regarding the lack of proper satisfaction recorded by the AO.

Court :
ITAT Hyderabad

Brief :
This appeal of Revenue is directed against the order of the CIT(A)-12, Hyderabad dated 13.03.2020 pertaining to A.Y. 2006-07.

Citation :
ITA No. 489/Hyd./2020

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Poojitha Raam Vinay
Published in Income Tax
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