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2020 (2) TMI 262 - AT - Income TaxAssessment u/s 153C - non recording satisfaction u/s 153C - HELD THAT:- A.O. was required to record satisfaction under section 153C because the A.Y. 2010-2011 is covered by Section 153C as satisfaction note was recorded on 23.07.2010. Therefore, there was no justification for the A.O. to pass Order under section 143(3) of the I.T. Act, 1961. Since mandatory conditions of Section 153C of the I.T. Act, 1961 are not satisfied in the present case, therefore, the Ld. CIT(A) was justified in quashing the assessment order under section 143(3) - Appeal of Revenue dismissed.
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