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2014 (12) TMI 1188 - DELHI HIGH COURTInitiation of proceedings under Section 153-C - ITAT setting aside the initiation on the ground that no written satisfaction note was recorded by the Assessing Officer of the persons searched - Held that:- We note that the present case relates to the period prior to the amendment made to Section 153-C by Finance (No.2) Act, 2014 with effect from 1st October, 2014. Filing of printed paper book is dispensed with. However, liberty is granted to the parties to file documents/papers which were filed before the authorities/Tribunal as per the Delhi High Court Rules. To be shown in the Regular List (Part-A) in the week commencing 23rd March, 2015.
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