https://www.taxtmi.com/caselaws?id=391305 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s orders quashing the assessments under section 153C for the assessment years 2007-08, 2008-09, and 2009-10. The Tribunal emphasized the necessity of incriminating material, a specific satisfaction note, and adherence to procedural requirements for valid proceedings under section 153C. The judgments of the Delhi High Court in related cases were instrumental in the Tribunal's decision. en-us Tue, 21 Jan 2020 00:00:00 +0530 Fri, 24 Jan 2020 16:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391305 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s orders quashing the assessments under section 153C for the assessment years 2007-08, 2008-09, and 2009-10. The Tribunal emphasized the necessity of incriminating material, a specific satisfaction note, and adherence to procedural requirements for valid proceedings under section 153C. The judgments of the Delhi High Court in related cases were instrumental in the Tribunal's decision. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391305