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2017 (1) TMI 1042 - ITAT MUMBAI
Assessment u/s 153C - Held that:- Inspite of requests by the assessee, Ld AO has not furnished copy of the satisfaction note to the assessee. The same is also evident from the reply furnished by the AO in response to the CIT(A) vide remand report
No merit for the assessment framed u/s.153C / addition made without recording satisfaction by the AO of searched person and / or without finding incriminating material. Since we have already decided the legal issues in favour of the assessee, we are not going into merit of the addition so made. - Decided in favour of assessee