https://www.taxtmi.com/caselaws?id=374826 The court set aside the impugned notices and assessment orders, finding the proceedings under Section 153-C of the Income Tax Act, 1961 to be without jurisdiction due to inadequacy of the satisfaction note provided by the revenue. Despite the availability of appeal, the court allowed the writ petitions, nullified the orders, and emphasized the importance of complying with Section 153-C requirements, particularly the necessity of a proper satisfaction report by the Assessing Officer. The revenue was granted liberty to pursue appropriate proceedings within the legal framework if permissible. en-us Thu, 24 Jan 2019 00:00:00 +0530 Fri, 05 Aug 2022 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374826 The court set aside the impugned notices and assessment orders, finding the proceedings under Section 153-C of the Income Tax Act, 1961 to be without jurisdiction due to inadequacy of the satisfaction note provided by the revenue. Despite the availability of appeal, the court allowed the writ petitions, nullified the orders, and emphasized the importance of complying with Section 153-C requirements, particularly the necessity of a proper satisfaction report by the Assessing Officer. The revenue was granted liberty to pursue appropriate proceedings within the legal framework if permissible. Case-Laws Income Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374826