https://www.taxtmi.com/caselaws?id=415437 The tribunal dismissed all appeals filed by the AO as the assumption of jurisdiction under Section 153C was deemed invalid due to an inadequate satisfaction note. Consequently, the cross objections by the assessee regarding the charging of interest under Sections 234A and 234B were also dismissed. The tribunal upheld the CIT(A)'s decision, emphasizing the necessity of specific satisfaction notes for jurisdiction under Section 153C. The order was pronounced on 25/11/2021. en-us Thu, 25 Nov 2021 00:00:00 +0530 Mon, 06 Dec 2021 09:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415437 The tribunal dismissed all appeals filed by the AO as the assumption of jurisdiction under Section 153C was deemed invalid due to an inadequate satisfaction note. Consequently, the cross objections by the assessee regarding the charging of interest under Sections 234A and 234B were also dismissed. The tribunal upheld the CIT(A)'s decision, emphasizing the necessity of specific satisfaction notes for jurisdiction under Section 153C. The order was pronounced on 25/11/2021. Case-Laws Income Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415437