https://www.taxtmi.com/caselaws?id=406791 The Tribunal held that the Assessing Officer lacked jurisdiction to issue a notice under Section 153C due to the failure to record proper satisfaction in the file of the searched person. The assessment was deemed void ab initio, as procedural lapses, including improper issuance of notices and ex-parte assessment, were identified. Consequently, both appeals for Assessment Years 2009-10 and 2010-11 were allowed, and the assessment orders were set aside. en-us Tue, 20 Apr 2021 00:00:00 +0530 Tue, 20 Apr 2021 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406791 The Tribunal held that the Assessing Officer lacked jurisdiction to issue a notice under Section 153C due to the failure to record proper satisfaction in the file of the searched person. The assessment was deemed void ab initio, as procedural lapses, including improper issuance of notices and ex-parte assessment, were identified. Consequently, both appeals for Assessment Years 2009-10 and 2010-11 were allowed, and the assessment orders were set aside. Case-Laws Income Tax Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406791