https://www.taxtmi.com/caselaws?id=273128 The Tribunal found that proceedings initiated under section 153C of the Income Tax Act were invalid due to the absence of recorded satisfaction by the Assessing Officer. Consequently, the appeals filed by the assessee were allowed, as the invalidity of the proceedings rendered further discussion on the merits of the additions unnecessary. en-us Fri, 19 Aug 2016 00:00:00 +0530 Wed, 06 Jun 2018 19:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273128 The Tribunal found that proceedings initiated under section 153C of the Income Tax Act were invalid due to the absence of recorded satisfaction by the Assessing Officer. Consequently, the appeals filed by the assessee were allowed, as the invalidity of the proceedings rendered further discussion on the merits of the additions unnecessary. Case-Laws Income Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273128