SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI
ITA 4218/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16
Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member
u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under:
2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs
