https://www.taxtmi.com/caselaws?id=430636 The Tribunal upheld the CIT(A)'s decision to quash the assessment order under sections 153C/263/143(3) of the Income-tax Act as invalid due to the absence of a satisfaction note. It allowed the assessee to challenge jurisdictional decisions in the second round of proceedings and deleted additions made in the assessment orders. Emphasizing the necessity of a satisfaction note under section 153C, the Tribunal deemed the assessment proceedings void. It affirmed the assessee's right to raise legal issues in subsequent assessments, ultimately dismissing the revenue's appeals and upholding the CIT(A)'s decisions. en-us Tue, 22 Nov 2022 00:00:00 +0530 Wed, 23 Nov 2022 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430636 The Tribunal upheld the CIT(A)'s decision to quash the assessment order under sections 153C/263/143(3) of the Income-tax Act as invalid due to the absence of a satisfaction note. It allowed the assessee to challenge jurisdictional decisions in the second round of proceedings and deleted additions made in the assessment orders. Emphasizing the necessity of a satisfaction note under section 153C, the Tribunal deemed the assessment proceedings void. It affirmed the assessee's right to raise legal issues in subsequent assessments, ultimately dismissing the revenue's appeals and upholding the CIT(A)'s decisions. Case-Laws Income Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430636