[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/12/ITAT-Delhi-1-2.odt” comments=”true” SVG=”true”]
To download the complete order, click here ITA No.1720-Del-2015-ACIT vs. Gracious Project Pvt. ltd.
Where no satisfaction note in the searched persons proceeding recorded separately, the jurisdiction assumed u/s 153C in the case of the assessee is not in accordance with provisions of section 153C – ITAT Delhi
