https://www.taxtmi.com/caselaws?id=330661 The Tribunal partly allowed the appeal, setting aside the jurisdictional issue and the enhancement of assessment for fresh adjudication by the CIT (Appeals). Emphasizing the necessity of recording satisfaction before initiating proceedings under Section 153C, the Tribunal required detailed factual findings from the CIT (Appeals) on this matter. Other issues raised by the assessee were kept open for reconsideration. en-us Mon, 25 Jul 2016 00:00:00 +0530 Tue, 02 Aug 2016 13:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330661 The Tribunal partly allowed the appeal, setting aside the jurisdictional issue and the enhancement of assessment for fresh adjudication by the CIT (Appeals). Emphasizing the necessity of recording satisfaction before initiating proceedings under Section 153C, the Tribunal required detailed factual findings from the CIT (Appeals) on this matter. Other issues raised by the assessee were kept open for reconsideration. Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330661