https://www.taxtmi.com/caselaws?id=192995 The Tribunal allowed the assessee's appeals, finding the assessment orders under Section 153C invalid due to the lack of necessary satisfaction recorded by the Assessing Officer of the searched person. Consequently, all additions made under Section 153C read with Section 143(3) were deleted. The Tribunal emphasized the jurisdictional requirement of recording satisfaction and held that non-compliance invalidated the jurisdiction assumed. The appeals were allowed, quashing the assessment orders and setting aside the authorities' decisions. en-us Mon, 22 Aug 2016 00:00:00 +0530 Fri, 07 Jul 2017 14:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192995 The Tribunal allowed the assessee's appeals, finding the assessment orders under Section 153C invalid due to the lack of necessary satisfaction recorded by the Assessing Officer of the searched person. Consequently, all additions made under Section 153C read with Section 143(3) were deleted. The Tribunal emphasized the jurisdictional requirement of recording satisfaction and held that non-compliance invalidated the jurisdiction assumed. The appeals were allowed, quashing the assessment orders and setting aside the authorities' decisions. Case-Laws Income Tax Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192995