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Income Tax | Mechanical Satisfaction Note Cannot Sustain Section 153C Proceedings: ITAT Delhi

23 Sept 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi quashed Section 153C assessments where AO failed to record how seized material had bearing on assessees total income. The post Mechanical Satisfaction Note Cannot Sustain Section 153C Proceedings: ITAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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