Recording of satisfaction U/s. 153C when AO of Appellant & Searched Person is common

Published: 14/11/2017
Recording of satisfaction U/s. 153C when AO of Appellant & Searched Person is common
Source: TAXGURU.IN

Since satisfaction note was recorded by AO of searched person who also happened to be AO of assessee (other person) as well to effect that seized documents belonged to assessee, issuance of notice under section 153C on basis of such note was justified.

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