https://www.taxtmi.com/caselaws?id=192118 The Tribunal allowed the appeals of the assessees, holding that the initiation of proceedings and issuance of notice under Section 153C of the Income Tax Act was void ab initio. The Tribunal quashed the assessment orders and held that the additions made by the AO were beyond the scope of assessment as no addition was based on seized documents. Additionally, the Tribunal found that the documents mentioned in the satisfaction notes did not belong to the assessee, and the absence of satisfaction recorded by the AO of the searched person rendered the proceedings invalid. en-us Wed, 27 Jan 2016 00:00:00 +0530 Wed, 17 May 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192118 The Tribunal allowed the appeals of the assessees, holding that the initiation of proceedings and issuance of notice under Section 153C of the Income Tax Act was void ab initio. The Tribunal quashed the assessment orders and held that the additions made by the AO were beyond the scope of assessment as no addition was based on seized documents. Additionally, the Tribunal found that the documents mentioned in the satisfaction notes did not belong to the assessee, and the absence of satisfaction recorded by the AO of the searched person rendered the proceedings invalid. Case-Laws Income Tax Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192118