https://www.taxtmi.com/caselaws?id=343688 The High Court condoned the delay in filing and re-filing appeals, partially allowing Assessee's appeals and dismissing Revenue's cross appeals for Assessment Years 2003-04 to 2008-09. It upheld the validity of the assessment under Section 153C of the Act, emphasizing the importance of the AO's jurisdiction in recording the satisfaction note. The Court directed a further hearing to consider the incriminating nature of seized documents, setting aside the ITAT's order and listing the appeals for further directions before the ITAT. en-us Thu, 25 May 2017 00:00:00 +0530 Wed, 31 May 2017 06:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343688 The High Court condoned the delay in filing and re-filing appeals, partially allowing Assessee's appeals and dismissing Revenue's cross appeals for Assessment Years 2003-04 to 2008-09. It upheld the validity of the assessment under Section 153C of the Act, emphasizing the importance of the AO's jurisdiction in recording the satisfaction note. The Court directed a further hearing to consider the incriminating nature of seized documents, setting aside the ITAT's order and listing the appeals for further directions before the ITAT. Case-Laws Income Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343688