https://www.taxtmi.com/caselaws?id=243027 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision to quash the assessments. The Tribunal found that the necessary conditions for invoking Section 153C were not met, and the quantum additions were not connected to the search material. The Tribunal emphasized the importance of a satisfaction note and the proper connection of additions to the search material in search assessments. en-us Thu, 31 Oct 2013 00:00:00 +0530 Sat, 25 Jan 2014 15:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243027 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision to quash the assessments. The Tribunal found that the necessary conditions for invoking Section 153C were not met, and the quantum additions were not connected to the search material. The Tribunal emphasized the importance of a satisfaction note and the proper connection of additions to the search material in search assessments. Case-Laws Income Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243027