AO to submit rectification application if ITAT quashed sec. 153C proceedings without appreciating facts: HC

IT : Where Tribunal had quashed proceedings initiated against assessee under section 153C and revenue submitted before High Court that Tribunal had erroneously quashed proceedings initiated against assessee without appreciating fact that satisfaction note to initiate proceeding under section 153C read with section 153A was duly recorded by Assessing Officer, revenue was relegated to submit appropriate rectification application before Tribunal pointing out what was stated in appeal

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