https://www.taxtmi.com/caselaws?id=414190 The Tribunal dismissed the Revenue's appeals due to a 9-day delay in filing attributed to the pandemic. Regarding the validity of the Assessing Officer's satisfaction note under Section 153C, the Tribunal upheld the CIT(A)'s decision, emphasizing the need for proper satisfaction for assessments. In interpreting statutory provisions on seized material, the Tribunal affirmed the CIT(A)'s ruling that the assessment lacked proper satisfaction, leading to the dismissal of the appeals. The importance of valid satisfaction notes in Section 153C assessments and strict interpretation of statutory provisions related to seized material were highlighted. en-us Wed, 20 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 15:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414190 The Tribunal dismissed the Revenue's appeals due to a 9-day delay in filing attributed to the pandemic. Regarding the validity of the Assessing Officer's satisfaction note under Section 153C, the Tribunal upheld the CIT(A)'s decision, emphasizing the need for proper satisfaction for assessments. In interpreting statutory provisions on seized material, the Tribunal affirmed the CIT(A)'s ruling that the assessment lacked proper satisfaction, leading to the dismissal of the appeals. The importance of valid satisfaction notes in Section 153C assessments and strict interpretation of statutory provisions related to seized material were highlighted. Case-Laws Income Tax Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414190