DCIT CC- 21 New Delhi v. Satkar Roadlines (P) Ltd.

62 Taxmann.com 327High Court2015#4872 most cited

What is DCIT CC- 21 New Delhi v. Satkar Roadlines (P) Ltd. authority for?

The Assessing Officer (AO) of the searched person must record their satisfaction for initiating proceedings against another person under Section 153C, even if the AO is the same individual.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

DCIT v. Satkar Roadlines · section 153C · satisfaction note · searched person · other person · AO · assessment procedure · incriminating material

Issues it is cited on

Judgments citing DCIT CC- 21 New Delhi v. Satkar Roadlines (P) Ltd.

DCIT CC- 21 New Delhi v. Satkar Roadlines (P) Ltd. (62 Taxmann.com 327) — Cited in 24 Judgments | BharatTax