https://www.taxtmi.com/caselaws?id=191563 The tribunal quashed the assessments due to the absence of proper satisfaction recorded by the AO before initiating proceedings under section 153C, thereby invalidating jurisdiction. Consequently, the appeals filed by the assessees were allowed, and the tribunal did not address the merits of the additions or other issues as the jurisdictional issue was dispositive. en-us Mon, 19 Dec 2016 00:00:00 +0530 Fri, 07 Apr 2017 10:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191563 The tribunal quashed the assessments due to the absence of proper satisfaction recorded by the AO before initiating proceedings under section 153C, thereby invalidating jurisdiction. Consequently, the appeals filed by the assessees were allowed, and the tribunal did not address the merits of the additions or other issues as the jurisdictional issue was dispositive. Case-Laws Income Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191563