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2019 (7) TMI 1040 - HC - Income TaxValidity of Block Assessment - whether a satisfaction note was recorded by the Assessing Officer before issuance of notice under Section 158BD ? - HELD THAT:- In the instant case the assessee preferred an appeal against the Block Assessment Order dated 30.04.2002 before the ‘CIT(A)’ and it is non-recording of the satisfaction note by the Assessing Officer which was specifically raised before the CIT(A). CIT(A) called for remand report from the AO and found that there was no satisfaction note recorded either by the Assessing Officer, who assessed Mr.C.S.Raju, whose premises was searched, or by the Assessing Officer of the respondent/assessee before issuance of notice under Section 158BD. This finding of the CIT(A) was assailed before the Tribunal by the revenue. The revenue contended that recording of satisfaction note, as mandated for issuance of notice under Section 158BD of the Act, need not be in the order sheet and the letter, which he referred to would be considered as sufficient compliance. The said letter has been referred to in paragraph 19.2 of the order passed by the CIT(A). As rightly pointed out by the Tribunal, the letter does not indicate any recording of satisfaction note and this is only the issuance of notice under Section 158BD of the Act. Thus, in the absence of mandatory procedure having not been followed, the Tribunal was right in dismissing the appeal filed by the revenue. In the result, the appeal filed by the revenue is dismissed,
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