https://www.taxtmi.com/highlights?id=57510 Validity of Assessments made u/s 153C - The A.O. has not followed the proviso to Section 153C of the I.T. Act. No satisfaction note have been recorded in the case of person searched and no notice under section 153C have been issued to the assessee. - Resultantly, all additions stand deleted. - The assessment order is set aside - AT en-us Wed, 07 Apr 2021 13:42:11 +0530 Wed, 07 Apr 2021 13:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57510 Validity of Assessments made u/s 153C - The A.O. has not followed the proviso to Section 153C of the I.T. Act. No satisfaction note have been recorded in the case of person searched and no notice under section 153C have been issued to the assessee. - Resultantly, all additions stand deleted. - The assessment order is set aside - AT Highlights Income Tax Wed, 07 Apr 2021 13:42:11 +0530 https://www.taxtmi.com/highlights?id=57510