https://www.taxtmi.com/caselaws?id=767028 Proceedings under section 153C were questioned on the ground that no satisfaction note had been recorded by the AO of the searched person, and the appeal was admitted on that substantial question of law. The Court also directed an enquiry into the disappearance of assessment records and required a report from the Principal Commissioner of Income Tax. The document highlights that the absence of a satisfaction note and the missing records were treated as issues warranting judicial examination before further consideration of the matter. en-us Wed, 05 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767028 Proceedings under section 153C were questioned on the ground that no satisfaction note had been recorded by the AO of the searched person, and the appeal was admitted on that substantial question of law. The Court also directed an enquiry into the disappearance of assessment records and required a report from the Principal Commissioner of Income Tax. The document highlights that the absence of a satisfaction note and the missing records were treated as issues warranting judicial examination before further consideration of the matter. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767028