Topic

Assessment Orders

2 articlesLatest August 2026
Section 153C satisfaction notes must be year-wise; notices issued beyond 15 months are time-barred | ITAT quashes assessment orders : ITAT Delhi
Case Law Analysis
|Income Tax Appellate Tribunal

Section 153C satisfaction notes must be year-wise; notices issued beyond 15 months are time-barred | ITAT quashes assessment orders : ITAT Delhi

The Delhi ITAT set aside assessment orders for AY 2016-17 and 2017-18, ruling that a single omnibus satisfaction note under Sec 153C is invalid without year-wise linkage of seized material to income. It also declared that notices served after the statutory 15-month limitation are void. Taxpayers must ensure separate satisfaction notes for each year and timely notices.

Section 153D Requires Prior Joint Commissioner Approval; Assessment Orders Issued Without It Are Void | Assessment Orders : ITAT Surat Bench
Case Law Analysis
|Income Tax Appellate Tribunal

Section 153D Requires Prior Joint Commissioner Approval; Assessment Orders Issued Without It Are Void | Assessment Orders : ITAT Surat Bench

The ITAT Surat Bench set aside assessment orders for AY 2011-14 because the Commissioner of Income-Tax (Appeals) failed to obtain the mandatory prior approval of the Joint Commissioner under Section 153D. The ruling makes it clear that any assessment under special provisions is invalid without such approval, impacting both taxpayers and revenue officials.

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