https://www.taxtmi.com/caselaws?id=373530 The Tribunal held that notices issued under Section 153C were invalid as the Assessing Officer (AO) of the searched person did not record satisfaction before transferring material to the AO of the assessee, and the AO of the assessee did not sign the satisfaction note. Consequently, the assessments under Section 153C with Section 143(3) were quashed, and the assessee's appeals were allowed. The Tribunal did not address the other grounds on merits. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 15 Jan 2019 12:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373530 The Tribunal held that notices issued under Section 153C were invalid as the Assessing Officer (AO) of the searched person did not record satisfaction before transferring material to the AO of the assessee, and the AO of the assessee did not sign the satisfaction note. Consequently, the assessments under Section 153C with Section 143(3) were quashed, and the assessee's appeals were allowed. The Tribunal did not address the other grounds on merits. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373530