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2018 (11) TMI 1948 - ITAT PUNEValidity of assessment order passed u/s 144 r.w.s. 153C - as argued no proper satisfaction was recorded before issuing the said notice - HELD THAT:- Since the assessment order is silent about recording of satisfaction or handing over of satisfaction note by the AO of searched person to the AO of assessee, then it was incumbent upon the Department to prove its case of having jurisdiction under section 153C of the Act i.e. to produce satisfaction note of the AO incharge of the searched person, pursuant to which documents were handed over to the AO of assessee and proceedings were initiated under section 153C of the Act. Despite several opportunities being allowed to Revenue, satisfaction note and the assessment records could not be produced, though efforts were made but on the ground that records are very old, the same cannot be produced. But this cannot be taken as ground for allowing the claim of Department. The onus was upon the Revenue to prove its case that proper satisfaction was recorded by the AO incharge of the searched person before handing over the documents to the Assessing Officer of the assessee and for non production of such satisfaction note and non mentioning of satisfaction note in the assessment order, vitiates the assessment order passed in the case of assessee under section 143(3) r.w.s. 153C of the Act. Hence, the same is held to be invalid and bad in law. Appeal of assessee allowed.
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