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2017 (10) TMI 59 - ITAT DELHIJurisdiction assumed u/s 153C - proof of satisfaction recorded by AO issuing notice u/s 153C - Held that:- The satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the Assessing Officer of the search person and third party are the same. But in the present case the same was not looked into by the CIT(A). Therefore, the order of the CIT(A) is set aside and remanded back to the file of the CIT(A) for a fresh adjudication. Needless to say, the assessee be given proper opportunity of hearing following principles of natural justice.
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