Skip to main content
← back
Informative

Block Assessments Invalid Due To Defective Satisfaction Note: ITAT Quashes Proceedings

Update / Judgement Date

27 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The ITAT annulled block assessment proceedings under Section 153C, holding that the satisfaction note was defective and non-specific. It ruled that procedural compliance is a mandatory safeguard against arbitrary taxation. The decision underscores the importance of adherence to due process in reopening assessments based on third-party searches.