https://www.taxtmi.com/caselaws?id=364806 The High Court of Gujarat directed the department to file a rectification application before the Tribunal regarding the initiation of proceedings under Section 153C of the Income Tax Act. The Court refrained from delving into the merits of the case and instructed the Tribunal to reevaluate the matter based on the rectification application, if submitted within the stipulated timeframe. The judgment primarily focused on addressing the discrepancies related to the recording of satisfaction for initiating proceedings, leaving the issue of the deleted addition unexplored in detail. en-us Mon, 18 Jun 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364806 The High Court of Gujarat directed the department to file a rectification application before the Tribunal regarding the initiation of proceedings under Section 153C of the Income Tax Act. The Court refrained from delving into the merits of the case and instructed the Tribunal to reevaluate the matter based on the rectification application, if submitted within the stipulated timeframe. The judgment primarily focused on addressing the discrepancies related to the recording of satisfaction for initiating proceedings, leaving the issue of the deleted addition unexplored in detail. Case-Laws Income Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364806