https://www.taxtmi.com/caselaws?id=779674 ITAT DELHI - AT held the assessment proceedings under s.153C invalid because the AO failed to first record satisfaction that seized documents did not belong to the person in whose possession they were found and did not record separate, year-wise satisfactions for each assessee, instead issuing a consolidated note for multiple companies. The AO also failed to follow s.144C(1) draft-order procedure. The impugned final assessments were quashed and the CIT(A)'s order setting them aside was upheld. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779674 ITAT DELHI - AT held the assessment proceedings under s.153C invalid because the AO failed to first record satisfaction that seized documents did not belong to the person in whose possession they were found and did not record separate, year-wise satisfactions for each assessee, instead issuing a consolidated note for multiple companies. The AO also failed to follow s.144C(1) draft-order procedure. The impugned final assessments were quashed and the CIT(A)'s order setting them aside was upheld. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779674