https://www.taxtmi.com/caselaws?id=347240 SC affirmed that assessments framed under s.153C read with s.143(3) for AYs 2000-01 to 2003-04 were invalid because the satisfaction note and seized material related to AY 2004-05 or later; accordingly the ITAT's quashing of those four assessments (upheld by the HC) stands. The decision does not disturb the assessing officer's findings regarding the trust's activities, cancellation of registration under s.12AA(3), or denial of benefits under ss.11 and 12, which remain intact. en-us Tue, 29 Aug 2017 00:00:00 +0530 Mon, 03 Nov 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347240 SC affirmed that assessments framed under s.153C read with s.143(3) for AYs 2000-01 to 2003-04 were invalid because the satisfaction note and seized material related to AY 2004-05 or later; accordingly the ITAT's quashing of those four assessments (upheld by the HC) stands. The decision does not disturb the assessing officer's findings regarding the trust's activities, cancellation of registration under s.12AA(3), or denial of benefits under ss.11 and 12, which remain intact. Case-Laws Income Tax Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347240