{"id":43421,"date":"2024-06-08T14:12:06","date_gmt":"2024-06-08T08:42:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-g-lakshmi-aruna-smt-2023-333-ctr-257-225-dtr-417-150-taxmann-com-107-karnhc\/"},"modified":"2024-09-04T11:25:08","modified_gmt":"2024-09-04T05:55:08","slug":"pcit-v-g-lakshmi-aruna-smt-2023-333-ctr-257-225-dtr-417-150-taxmann-com-107-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-g-lakshmi-aruna-smt-2023-333-ctr-257-225-dtr-417-150-taxmann-com-107-karnhc\/","title":{"rendered":"PCIT v. G. Lakshmi Aruna (Smt.) (2023) 333 CTR 257\/225 DTR 417\/150 taxmann.com 107 (Karn)(HC)\/Editorial : SLP of Revenue is dimissed , PCIT v. G. Lakshmi Aruna  (Smt) (2024) 297 Taxman 396 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that recording of satisfaction note is pre-requisite and same must be prepared by Assessing Officer before he transmits record to other Assessing Officer who has jurisdiction over such other person under section 153C. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Recording of satisfaction is mandatory-No satisfaction is recorded-Order of the Tribunal quashing the order is affirmed.[S. 132, 153A, 153D] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-43421","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bil","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=43421"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43421\/revisions"}],"predecessor-version":[{"id":45740,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43421\/revisions\/45740"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}