https://www.taxtmi.com/caselaws?id=414537 The Tribunal dismissed the Revenue's appeal, confirming the quashing of assessments due to the lack of recorded satisfaction under Section 153C and absence of incriminating material. Additionally, the Tribunal deleted the addition made under Section 68 for the assessment year 2012-13, as the assessee adequately substantiated the share application money received. en-us Fri, 29 Oct 2021 00:00:00 +0530 Tue, 09 Nov 2021 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414537 The Tribunal dismissed the Revenue's appeal, confirming the quashing of assessments due to the lack of recorded satisfaction under Section 153C and absence of incriminating material. Additionally, the Tribunal deleted the addition made under Section 68 for the assessment year 2012-13, as the assessee adequately substantiated the share application money received. Case-Laws Income Tax Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414537