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2011 (4) TMI 582 - HC - Income TaxApplicabilty of Section 158BD. - Held that:- In the present case, evidently no such satisfaction has been recorded by AO of the person with respect to whom the search was made, prior to handing over the documents. In the circumstances, the basic condition precedent for invoking section 158BD qua petitioner has not been satisfied. In search premises, in the absence of the basic requirement for invoking section 158BD being satisfied, respondent lacked the jurisdiction to issue such notice and as such the impugned notice u/s 158BD cannot be sustained. decided in favour of Assessee.
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