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Income Tax | Vague Satisfaction Note Without Assessment-Year Nexus Invalidates Section 153C Proceedings: Delhi HC

14 Oct 2026 · 2d agoBy CA Sandeep KanoiSource: TaxGuru

Delhi HC rejected Revenue’s appeal as the Section 153C satisfaction note failed to link seized material to AYs 2010-11 to 2015-16. The post Vague Satisfaction Note Without Assessment-Year Nexus Invalidates Section 153C Proceedings: Delhi HC 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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