https://www.taxtmi.com/caselaws?id=406141 The Tribunal set aside the assessment order, declaring it null and void due to the incorrect assumption of the year of search, the failure to follow the mandatory provisions of Section 153C, and the lack of a satisfaction note. The Tribunal allowed the Assessee's appeal, resulting in the deletion of all additions. As the assessment order was quashed on the additional grounds, the Tribunal did not address the merits of the additions, leaving them as academic discussions. en-us Tue, 06 Apr 2021 00:00:00 +0530 Wed, 07 Apr 2021 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406141 The Tribunal set aside the assessment order, declaring it null and void due to the incorrect assumption of the year of search, the failure to follow the mandatory provisions of Section 153C, and the lack of a satisfaction note. The Tribunal allowed the Assessee's appeal, resulting in the deletion of all additions. As the assessment order was quashed on the additional grounds, the Tribunal did not address the merits of the additions, leaving them as academic discussions. Case-Laws Income Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406141