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2015 (3) TMI 542 - HC - Income TaxInitiation of the proceeding under Section 153C - absence of satisfaction note - Held that:- When no satisfaction was recorded then the requirement of Section 153C was not satisfied. Therefore, we have no reason to interfere with the impugned order passed by the Tribunal, who has not sustained the proceedings under Section 153C of the Act, for the reason that there was no satisfaction at any stage. Needless to mention that in the case of Manish Maheshwari vs. Asst. CIT and Another [2007 (2) TMI 148 - SUPREME COURT OF INDIA], similar views were expressed. In the case of CIT vs. Anil Kumar Chadha, Income Tax [2015 (2) TMI 723 - ALLAHABAD HIGH COURT] the same was followed too. - Decided against revenue.
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