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2015 (12) TMI 1225 - AT - Income TaxCognizance of section 153C - no satisfaction was recorded by the AO of the searched persons authorizing the AO of the assessee to issue notice under section 153C - Held that:- The satisfaction note in other cases as well as recorded in the case of assessee are verbatim same except the assessment years. A perusal of the satisfaction note would indicate that it is totally vague. It does not disclose what is the material found during the course of search, which belonged to the assessee. There is no reference to any such documentary evidence. - Decided in favour of assessee.
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