https://www.taxtmi.com/caselaws?id=343104 The High Court set aside the Income-tax Appellate Tribunal's decision, ruling that the Assessing Officer had properly recorded satisfaction under section 153C of the Income-tax Act, 1961. The court emphasized the connection between seized documents and the relevant entity, justifying the application of section 153C. The case was remitted to the ITAT for reconsideration, ensuring all parties' rights and contentions remained open for further review. en-us Wed, 16 Nov 2016 00:00:00 +0530 Fri, 19 May 2017 07:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343104 The High Court set aside the Income-tax Appellate Tribunal's decision, ruling that the Assessing Officer had properly recorded satisfaction under section 153C of the Income-tax Act, 1961. The court emphasized the connection between seized documents and the relevant entity, justifying the application of section 153C. The case was remitted to the ITAT for reconsideration, ensuring all parties' rights and contentions remained open for further review. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343104