https://www.taxtmi.com/caselaws?id=283951 The Tribunal quashed the assessment under Section 153C as the requisition under Section 132A was deemed invalid by the High Court and Supreme Court, rendering subsequent proceedings invalid. The absence of recorded satisfaction by the Assessing Officer and mechanical approval under Section 153D further supported the invalidation of the assessment. The appellant's appeal was partly allowed due to these procedural flaws. en-us Wed, 24 Jul 2019 00:00:00 +0530 Tue, 22 Oct 2019 07:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283951 The Tribunal quashed the assessment under Section 153C as the requisition under Section 132A was deemed invalid by the High Court and Supreme Court, rendering subsequent proceedings invalid. The absence of recorded satisfaction by the Assessing Officer and mechanical approval under Section 153D further supported the invalidation of the assessment. The appellant's appeal was partly allowed due to these procedural flaws. Case-Laws Income Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283951