https://www.taxtmi.com/caselaws?id=401011 The tribunal allowed the appeal challenging the assessment under section 147 of the Income Tax Act, highlighting the lack of independent satisfaction by the Assessing Officer. Consequently, the assessment order was quashed as it was not based on the AO's own satisfaction. The issues concerning the addition of undisclosed income and commissions under sections 68 and 69 of the Act were not addressed due to the primary ground's resolution. en-us Wed, 28 Oct 2020 00:00:00 +0530 Mon, 28 Dec 2020 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401011 The tribunal allowed the appeal challenging the assessment under section 147 of the Income Tax Act, highlighting the lack of independent satisfaction by the Assessing Officer. Consequently, the assessment order was quashed as it was not based on the AO's own satisfaction. The issues concerning the addition of undisclosed income and commissions under sections 68 and 69 of the Act were not addressed due to the primary ground's resolution. Case-Laws Income Tax Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401011