https://www.taxtmi.com/caselaws?id=342375 The tribunal found that the delay in filing the appeal by the assessee was condoned due to significant jurisdictional issues raised. The tribunal also held that the initiation of proceedings under Section 153C was invalid as the satisfaction was not recorded by the correct authority. Consequently, all assessment orders were quashed, the revenue's appeals were dismissed, and the assessee's appeals were allowed. en-us Thu, 27 Apr 2017 00:00:00 +0530 Wed, 02 Aug 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342375 The tribunal found that the delay in filing the appeal by the assessee was condoned due to significant jurisdictional issues raised. The tribunal also held that the initiation of proceedings under Section 153C was invalid as the satisfaction was not recorded by the correct authority. Consequently, all assessment orders were quashed, the revenue's appeals were dismissed, and the assessee's appeals were allowed. Case-Laws Income Tax Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342375