https://www.taxtmi.com/caselaws?id=438290 The Tribunal dismissed the Revenue's appeal as infructuous due to the quashing of the assessment order and the inapplicability of the amended provisions of sections 153A and 153C. The delay in filing the appeal was attributed to Covid-19 restrictions. The Tribunal emphasized that the relevant date for applying section 153C is the date of recording of satisfaction by the Assessing Officer of the searched person, which in this case was before the amendment date, rendering the assessment order invalid. en-us Thu, 11 May 2023 00:00:00 +0530 Sat, 27 May 2023 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438290 The Tribunal dismissed the Revenue's appeal as infructuous due to the quashing of the assessment order and the inapplicability of the amended provisions of sections 153A and 153C. The delay in filing the appeal was attributed to Covid-19 restrictions. The Tribunal emphasized that the relevant date for applying section 153C is the date of recording of satisfaction by the Assessing Officer of the searched person, which in this case was before the amendment date, rendering the assessment order invalid. Case-Laws Income Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438290