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2014 (7) TMI 1203 - AT - Income TaxValidity of assessement u/s 158BD - Held that:- For the purposes of Section 158BD of the Act a satisfaction note is sine qua non and must be prepared by the assessing officer before he transmits the records to the other assessing officer who has jurisdiction over such other person. The Tribunal being a final fact finding authority had not recorded any finding with regard to the recording of satisfaction note validity of assessement u/s 158BD rejected. - Decided in favour of assessee
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