https://www.taxtmi.com/caselaws?id=257029 The Tribunal found the assessment under Section 153C invalid as the Assessing Officer did not record satisfaction, as mandated by law. Consequently, the assessment order dated 31.12.2010 was deemed invalid and quashed. The Tribunal focused on the procedural flaw, leading to the allowance of the assessee's appeals. en-us Wed, 10 Dec 2014 00:00:00 +0530 Sat, 28 Feb 2015 08:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257029 The Tribunal found the assessment under Section 153C invalid as the Assessing Officer did not record satisfaction, as mandated by law. Consequently, the assessment order dated 31.12.2010 was deemed invalid and quashed. The Tribunal focused on the procedural flaw, leading to the allowance of the assessee's appeals. Case-Laws Income Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257029