https://www.taxtmi.com/caselaws?id=780192 ITAT-DELHI held that the AO could not invoke s.153C without recording a separate satisfaction for each assessee; the consolidated satisfaction (omitting assessment years) was invalid and CIT(A)'s relief was upheld. The assessees qualified as "eligible assessee" under s.144C(15)(b), so the AO was mandatorily required to issue a draft assessment under s.144C(1). Failure to issue the draft rendered the subsequently passed final assessment orders vitiated, and those orders were set aside. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780192 ITAT-DELHI held that the AO could not invoke s.153C without recording a separate satisfaction for each assessee; the consolidated satisfaction (omitting assessment years) was invalid and CIT(A)'s relief was upheld. The assessees qualified as "eligible assessee" under s.144C(15)(b), so the AO was mandatorily required to issue a draft assessment under s.144C(1). Failure to issue the draft rendered the subsequently passed final assessment orders vitiated, and those orders were set aside. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780192