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![Defective Satisfaction Note Vitiates Income Tax Assessment u/s 153C: ITAT Quashes ₹4.89 Crore Additions [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/2126881-defective-satisfactionjpg.webp "Defective Satisfaction Note Vitiates Income Tax Assessment u/s 153C: ITAT Quashes ₹4.89 Crore Additions [Read Order]")
Defective Satisfaction Note Vitiates Income Tax Assessment u/s 153C: ITAT Quashes ₹4.89 Crore Additions [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, quashed an addition of ₹4.89 crore as unexplained credits and...
![Sufficiency/Adequacy of Reason to Believe need not be considered to determine Validity of Search u/s 132: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/07/Reason-to-Believe-determine-Validity-Supreme-Court-taxscan.jpeg "Sufficiency/Adequacy of Reason to Believe need not be considered to determine Validity of Search u/s 132: Supreme Court [Read Judgment]")
![Satisfaction Note u/s 153C should contain Specific Reasons to conclude that Seized Material belonged to a person other than the Searched Party: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Seized-Material-Delhi-High-Court-Taxscan.jpg "Satisfaction Note u/s 153C should contain Specific Reasons to conclude that Seized Material belonged to a person other than the Searched Party: Delhi HC [Read Judgment]")