https://www.taxtmi.com/caselaws?id=192961 The tribunal found that the assumption of jurisdiction under Section 153C was invalid due to the lack of proper satisfaction being recorded by the Assessing Officer of the searched person. Consequently, the notice issued under Section 153C was deemed not in accordance with the law, leading to the quashing of the assessment. The appeal was allowed on these grounds, with other issues not being separately addressed. en-us Tue, 14 Jun 2016 00:00:00 +0530 Thu, 06 Jul 2017 08:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192961 The tribunal found that the assumption of jurisdiction under Section 153C was invalid due to the lack of proper satisfaction being recorded by the Assessing Officer of the searched person. Consequently, the notice issued under Section 153C was deemed not in accordance with the law, leading to the quashing of the assessment. The appeal was allowed on these grounds, with other issues not being separately addressed. Case-Laws Income Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192961