https://www.taxtmi.com/caselaws?id=335223 The appeals of the assessee challenging the initiation of proceedings under section 153C were allowed due to the absence of a satisfaction note by the Assessing Officer. Consequently, the assessment orders under section 143(3) r.w.s. 153C were annulled. The Tribunal confirmed additions in the hands of individual partners where assessments in the hands of partnership firms were annulled. The Revenue's appeal was dismissed, and additions were confirmed in the hands of individual partners in certain cases. en-us Wed, 28 Sep 2016 00:00:00 +0530 Mon, 28 Nov 2016 12:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335223 The appeals of the assessee challenging the initiation of proceedings under section 153C were allowed due to the absence of a satisfaction note by the Assessing Officer. Consequently, the assessment orders under section 143(3) r.w.s. 153C were annulled. The Tribunal confirmed additions in the hands of individual partners where assessments in the hands of partnership firms were annulled. The Revenue's appeal was dismissed, and additions were confirmed in the hands of individual partners in certain cases. Case-Laws Income Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335223