https://www.taxtmi.com/caselaws?id=407668 The Tribunal held that twin satisfactions are not mandatory under Section 153C of the Income Tax Act when the Assessing Officer is common for both the searched person and the other person. The Tribunal reversed the CIT(A)'s decision, allowing the Revenue's appeals and remanding the case for fresh adjudication on merits. The CIT(A) was directed to provide the appellant with three effective opportunities of hearing. en-us Mon, 10 May 2021 00:00:00 +0530 Tue, 18 May 2021 08:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407668 The Tribunal held that twin satisfactions are not mandatory under Section 153C of the Income Tax Act when the Assessing Officer is common for both the searched person and the other person. The Tribunal reversed the CIT(A)'s decision, allowing the Revenue's appeals and remanding the case for fresh adjudication on merits. The CIT(A) was directed to provide the appellant with three effective opportunities of hearing. Case-Laws Income Tax Mon, 10 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407668