https://www.taxtmi.com/caselaws?id=330253 The ITAT upheld the CIT(A)'s decision, ruling that the AO's failure to record necessary satisfaction before issuing a notice under Section 153C rendered the notice illegal and without jurisdiction. Consequently, the disallowance made under Section 37 was deleted. The judgments emphasized the importance of recording satisfaction for invoking Section 153C and highlighted procedural deficiencies in the AO's actions. The department's appeals for the assessment years 2008-09 to 2011-12 were dismissed, and the assessee's cross-appeal for the assessment year 2011-12 was withdrawn. en-us Tue, 12 Jul 2016 00:00:00 +0530 Thu, 21 Jul 2016 10:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330253 The ITAT upheld the CIT(A)'s decision, ruling that the AO's failure to record necessary satisfaction before issuing a notice under Section 153C rendered the notice illegal and without jurisdiction. Consequently, the disallowance made under Section 37 was deleted. The judgments emphasized the importance of recording satisfaction for invoking Section 153C and highlighted procedural deficiencies in the AO's actions. The department's appeals for the assessment years 2008-09 to 2011-12 were dismissed, and the assessee's cross-appeal for the assessment year 2011-12 was withdrawn. Case-Laws Income Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330253