https://www.taxtmi.com/caselaws?id=464697 ITAT (Pune) - AT: The Third Member, nominated after a split bench and reference to the President, held that the mandatory satisfaction under clause (b) of section 153C(1) was not recorded by the AO of the searched person for the two impugned assessment years; initiation of proceedings under s.153C was therefore unlawful and void ab initio. In view of the majority opinion, both appeals of the assessee were allowed. en-us Tue, 08 Apr 2025 00:00:00 +0530 Sat, 08 Nov 2025 13:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464697 ITAT (Pune) - AT: The Third Member, nominated after a split bench and reference to the President, held that the mandatory satisfaction under clause (b) of section 153C(1) was not recorded by the AO of the searched person for the two impugned assessment years; initiation of proceedings under s.153C was therefore unlawful and void ab initio. In view of the majority opinion, both appeals of the assessee were allowed. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464697