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2016 (8) TMI 1360 - AT - Income TaxAssessment u/s 153C - non recording of satisfaction - Held that:- Since no satisfaction was recorded by the Assessing Officer and the so-called reasons being vague, it is of the firm view that the initiation of proceedings under section 153C of the Act deserves to be quashed as it do not stand the test of law. - Decided in favour of assessee.
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