Satisfaction Note not provided: ITAT rejects Assessment Order due to Oversight and Typographical Error u/s 143(3) of Income Tax Act [Read Order]

ITAT rejected the assessment order under Section 143(3) of the Income Tax Act, 1961, due to oversight and typographical error, as the satisfaction note was not provided
ITAT - ITAT Chennai - Income Tax - Satisfaction Note - TAXSCAN

The Chennai bench Income Tax Appellate Tribunal ( ITAT ), rejected the assessment order under Section 143(3) of the Income Tax Act, 1961, due to oversight and typographical error, as the satisfaction note was not provided. A search and seizure operation was carried out under Section 132 of the Income Tax Act, 1961 ( “the…

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