https://www.taxtmi.com/caselaws?id=436332 The Tribunal allowed the assessee's appeals, quashing the assessment orders for the relevant years. It held that the Assessing Officer lacked jurisdiction to issue the notice under Section 153C as the satisfaction note was recorded prematurely. The Tribunal found the assessment proceedings invalid due to the AO's failure to meet mandatory requirements. As a result, all appeals were allowed based on the decision in ITA No. 347/JP/2022. en-us Tue, 22 Nov 2022 00:00:00 +0530 Mon, 10 Apr 2023 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436332 The Tribunal allowed the assessee's appeals, quashing the assessment orders for the relevant years. It held that the Assessing Officer lacked jurisdiction to issue the notice under Section 153C as the satisfaction note was recorded prematurely. The Tribunal found the assessment proceedings invalid due to the AO's failure to meet mandatory requirements. As a result, all appeals were allowed based on the decision in ITA No. 347/JP/2022. Case-Laws Income Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436332