Avnish Aggarwal Vs DCIT

Parties Involved

Facts Summary

The case involves an appeal by Avnish Aggarwal against the order dated 15.07.2021 of the Commissioner of Income-tax (Appeals), Kanpur-4, arising from an order dated 31.12.2018 passed under sections 153C/143(3) of the Income Tax Act, 1961 by the DCIT, Central Circle-1, Noida. The assessee filed additional grounds of appeal, contending that the notice issued under section 153C was void ab initio due to non-compliance with jurisdictional conditions. The Assessing Officer (AO) admitted that there was no copy of the satisfaction note recorded under section 153C available. The AO had sought and obtained approval under section 153D on 30.12.2018 for the assessment years involved.…

Legal Issues

• 1. Whether the notice issued under section 153C is ab initio void due to non-compliance with jurisdictional conditions.
• 2. Whether the satisfaction note recorded is insufficient and vague.
• 3. Whether the Assessing Officer and the appropriate authority under section 153D erred in not properly complying with the provisions of section 153D of the Act.

Judgment Outcome

Decided in favour of Assessee.

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