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2020 (10) TMI 1020 - AT - Income TaxAssessment u/s 153A - satisfaction note that the seized documents mentioned there in belonged not to the searched person, but, to the assessee - HELD THAT:- No satisfaction has been recorded in the file of the searched person that the seized documents belonged to the other party and do not belong to the searched person, therefore, no infirmity in the order of the CIT(A) on this issue holding that the jurisdiction assumed under section 153C in the case of the assessee is not in accordance with law. We accordingly uphold the same and the grounds raised by the Revenue are dismissed.
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