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2018 (9) TMI 703 - AT - Income TaxValidity of the proceedings u/s 153C - non recording of satisfaction note - Held that:- As relying on assessee's own case [2017 (11) TMI 909 - ITAT DELHI] we quash the proceeding initiated under section 153C of the Act on the ground that satisfaction note was not recorded by the Assessing Officer in the capacity of Assessing Officer of searched person and in any case since there is no satisfaction recorded of any seized documents being "belonging to" the assessee, hence, the other grounds on merits challenging the additions have become academic, which do not require adjudication. As a result, the appeal of the assessee stands allowed.
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