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of <h1>Appeal Dismissed: Lack of Satisfaction under Section 158 BC, Late Notice</h1> <h3>Commissioner of Income Tax Versus A.L. Ahuja</h3> The Supreme Court dismissed the appeal due to the absence of recorded satisfaction for assessment under Section 158 BC of the Income Tax Act and the ... Assessment u/s under Section 158 BC - Held that:- A finding of fact arrived at by the Income Tax Appellate Tribunal, which has been accepted by the High Court in the impugned judgment, is that there was no satisfaction recorded and assessment is to be treated as complete under Section 158 BC of the Income Tax Act and also that the notice was issued under the said provision beyond the one year limitation period. On this finding of fact, the appeal warrants to be dismissed. The Supreme Court dismissed the appeal as the Income Tax Appellate Tribunal found no satisfaction recorded for assessment under Section 158 BC of the Income Tax Act, and the notice was issued beyond the one-year limitation period.
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