https://www.taxtmi.com/caselaws?id=71343 The Tribunal held that the assessment order under section 158BD was void ab initio as the Assessing Officer failed to record his satisfaction, rendering the order invalid. Consequently, the Tribunal quashed the judgment, ruling in favor of the assessee and allowing the appeal. The merits of the specific additions were not addressed as the primary ground regarding the assessment order's validity was decisive in favor of the assessee. en-us Wed, 28 Feb 2007 00:00:00 +0530 Fri, 22 Apr 2011 17:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71343 The Tribunal held that the assessment order under section 158BD was void ab initio as the Assessing Officer failed to record his satisfaction, rendering the order invalid. Consequently, the Tribunal quashed the judgment, ruling in favor of the assessee and allowing the appeal. The merits of the specific additions were not addressed as the primary ground regarding the assessment order's validity was decisive in favor of the assessee. Case-Laws Income Tax Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71343