Commissioner Of Income Tax vs P. Premkumar

Whether the Assessing Officer can initiate assessment under Section 158BD based on the Appellate Commissioner's direction rather than his own satisfaction --- Held No. Whether the Appellate Commissioner has power to remand and direct assessment under a specific provision after amendment to Section 251 --- Held No. Whether assessment under Section 158BD is valid without recording satisfaction that undisclosed income belongs to person other than searched person --- Held No.