https://www.taxtmi.com/caselaws?id=343312 The Tribunal allowed the assessee's appeals and dismissed the department's appeals. It held that the additions made by the Assessing Officer were invalid due to the lack of incriminating material and improper recording of satisfaction under Section 153C. The Tribunal found jurisdiction assumed under Section 153C to be invalid due to procedural lapses in recording satisfaction, emphasizing adherence to due process and principles of natural justice. en-us Fri, 19 May 2017 00:00:00 +0530 Tue, 23 May 2017 07:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343312 The Tribunal allowed the assessee's appeals and dismissed the department's appeals. It held that the additions made by the Assessing Officer were invalid due to the lack of incriminating material and improper recording of satisfaction under Section 153C. The Tribunal found jurisdiction assumed under Section 153C to be invalid due to procedural lapses in recording satisfaction, emphasizing adherence to due process and principles of natural justice. Case-Laws Income Tax Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343312