https://www.taxtmi.com/caselaws?id=374528 The Tribunal allowed all the appeals, quashing the assessment orders due to lack of jurisdiction as no satisfaction note was recorded by the Assessing Officer under Section 153C. The delay in filing appeals was condoned, emphasizing substantial justice over technicalities. The Tribunal did not address the merits of additions made during assessment as the orders were quashed on jurisdictional grounds. Judgment was pronounced on January 23, 2019, in Chennai. en-us Wed, 23 Jan 2019 00:00:00 +0530 Mon, 04 Feb 2019 07:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374528 The Tribunal allowed all the appeals, quashing the assessment orders due to lack of jurisdiction as no satisfaction note was recorded by the Assessing Officer under Section 153C. The delay in filing appeals was condoned, emphasizing substantial justice over technicalities. The Tribunal did not address the merits of additions made during assessment as the orders were quashed on jurisdictional grounds. Judgment was pronounced on January 23, 2019, in Chennai. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374528