https://www.taxtmi.com/caselaws?id=376548 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to quash the assessment and notice under section 153C, emphasizing the significance of recording satisfaction in the case of the searched person. The Tribunal's detailed analysis underscored the procedural lapses and supported the dismissal of the Revenue's appeal. en-us Fri, 01 Mar 2019 00:00:00 +0530 Tue, 12 Mar 2019 08:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376548 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to quash the assessment and notice under section 153C, emphasizing the significance of recording satisfaction in the case of the searched person. The Tribunal's detailed analysis underscored the procedural lapses and supported the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376548