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2017 (9) TMI 633 - AT - Income TaxAssessment u/s 153C - proof of satisfaction recorded by the AO of the searched person u/s 132 - Held that:- The proceedings u/s 153C taken by the AO in absence of any satisfaction recorded by the AO of the searched person u/s 132 of the Act were illegal and void ab-initio and so is the order passed by the AO consequent to such proceedings. Accordingly, ground taken by the assessee is allowed on legal issue without going into the merit of the case. Appeal of the assessee is allowed
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