A Single Consolidated Satisfaction Note Cannot Cover More Than One Assessment Year: ITAT:

The ITAT holds that Section 153C original assessment proceedings are invalid because they were based on a single consolidated satisfaction note covering multiple assessment years.

ITAT Delhi Quashes Section 263 Revision Order

Saloni Kumari

May 28, 2026

Last update on Jul 23, 2026

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A Single Consolidated Satisfaction Note Cannot Cover More Than One Assessment Year: ITAT

The ITAT holds that Section 153C original assessment proceedings are invalid because they were based on a single consolidated satisfaction note covering multiple assessment years.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].