https://www.taxtmi.com/caselaws?id=262794 The Tribunal quashed the notice issued under Section 153C and subsequent assessment orders for the assessment years 2003-04 to 2008-09, holding them void ab initio due to lack of proper satisfaction recorded by the AO of the person searched. The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO, emphasizing the need for proper verification and evidence. The decision was based on principles of natural justice and adherence to procedural requirements under the Income Tax Act. en-us Fri, 14 Aug 2015 00:00:00 +0530 Thu, 20 Aug 2015 10:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262794 The Tribunal quashed the notice issued under Section 153C and subsequent assessment orders for the assessment years 2003-04 to 2008-09, holding them void ab initio due to lack of proper satisfaction recorded by the AO of the person searched. The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO, emphasizing the need for proper verification and evidence. The decision was based on principles of natural justice and adherence to procedural requirements under the Income Tax Act. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262794