https://www.taxtmi.com/caselaws?id=249602 The Tribunal quashed the assessments framed under Section 153C for both assessment years due to the improper recording of the satisfaction note. Consequently, the Tribunal did not address the merits of the additions made by the AO. The assessee's appeals were allowed, and the Revenue's appeal was dismissed as infructuous. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 18 Jul 2014 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249602 The Tribunal quashed the assessments framed under Section 153C for both assessment years due to the improper recording of the satisfaction note. Consequently, the Tribunal did not address the merits of the additions made by the AO. The assessee's appeals were allowed, and the Revenue's appeal was dismissed as infructuous. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249602