https://www.taxtmi.com/caselaws?id=204563 The Tribunal remanded the case to the CIT(A) for reconsideration regarding the validity of the assessment under section 153C, the date of handing over documents, and the satisfaction recorded by the AO of the searched person. Appeals and cross-objections were allowed for statistical purposes, with instructions for the CIT(A) to address legal issues before considering the merits of the case. The delay in filing the appeal was condoned by the Tribunal, allowing the appeal to proceed. en-us Fri, 05 Jun 2009 00:00:00 +0530 Mon, 30 Jul 2012 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204563 The Tribunal remanded the case to the CIT(A) for reconsideration regarding the validity of the assessment under section 153C, the date of handing over documents, and the satisfaction recorded by the AO of the searched person. Appeals and cross-objections were allowed for statistical purposes, with instructions for the CIT(A) to address legal issues before considering the merits of the case. The delay in filing the appeal was condoned by the Tribunal, allowing the appeal to proceed. Case-Laws Income Tax Fri, 05 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204563