https://www.taxtmi.com/caselaws?id=334512 The Tribunal allowed the appeals of the assessee, quashing the assessment orders framed under Section 153C read with Section 143(3) for the assessment years 2005-06 to 2011-12. The decision was based on the failure to record satisfaction by the Assessing Officer in his capacity as the AO of the searched person, as required by relevant case law. The Tribunal emphasized the mandatory nature of this procedural requirement for initiating proceedings under Section 153C. en-us Mon, 17 Oct 2016 00:00:00 +0530 Tue, 15 Nov 2016 17:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334512 The Tribunal allowed the appeals of the assessee, quashing the assessment orders framed under Section 153C read with Section 143(3) for the assessment years 2005-06 to 2011-12. The decision was based on the failure to record satisfaction by the Assessing Officer in his capacity as the AO of the searched person, as required by relevant case law. The Tribunal emphasized the mandatory nature of this procedural requirement for initiating proceedings under Section 153C. Case-Laws Income Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334512