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 had the power to remand the matter and direct assessment under a specific provision after the 2001 amendment to Section 251 --- Held No. Whether the assessment under Section 158BD was valid without recording satisfaction that undisclosed income belonged to a person other than the searched person --- Held No.