https://www.taxtmi.com/caselaws?id=393074 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash proceedings under section 153C due to defective satisfaction notes and improper jurisdiction assumption. The Tribunal affirmed that the seized documents were photocopies and the AO lacked necessary satisfaction regarding ownership. Consequently, the CIT(A)'s order was deemed correct, and no decision on the case's merits was made. en-us Thu, 27 Feb 2020 00:00:00 +0530 Thu, 05 Mar 2020 13:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393074 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash proceedings under section 153C due to defective satisfaction notes and improper jurisdiction assumption. The Tribunal affirmed that the seized documents were photocopies and the AO lacked necessary satisfaction regarding ownership. Consequently, the CIT(A)'s order was deemed correct, and no decision on the case's merits was made. Case-Laws Income Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393074