https://www.taxtmi.com/caselaws?id=772355 ITAT Hyderabad upheld the validity of notice issued under section 153C, reversing CIT(A)'s order that quashed the assessment. The tribunal found the AO's satisfaction note adequate where documents found during search belonged to the assessee, noting both the searched person and assessee had the same AO. CIT(A) erred in finding the satisfaction improper without considering binding SC precedents in Sinhgad Technical Education Society and Super Malls cases. Revenue's appeal was allowed for statistical purposes. en-us Wed, 30 Apr 2025 00:00:00 +0530 Wed, 25 Jun 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772355 ITAT Hyderabad upheld the validity of notice issued under section 153C, reversing CIT(A)'s order that quashed the assessment. The tribunal found the AO's satisfaction note adequate where documents found during search belonged to the assessee, noting both the searched person and assessee had the same AO. CIT(A) erred in finding the satisfaction improper without considering binding SC precedents in Sinhgad Technical Education Society and Super Malls cases. Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772355