TMI Blog2015 (7) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... person was not fulfilled. Consequently, the fact that it was the same AO both for the searched person and the Assessee makes no difference to the consequence of non-compliance with the legal requirement regarding the recording of satisfaction. The Court also agrees with the ITAT that even if the AO were the same, satisfaction would have to be recorded separately qua the searched person and the Assessee. - Decided against revenue - ITA 509/2015, ITA 510/2015, ITA 513/2015 - - - Dated:- 28-7-2015 - DR. JUSTICE S. MURALIDHAR AND MR. JUSTICE RAJIV SHAKDHER For the Appellant :Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. For the O R D E R CM Nos. 13239/2015 13240/2015 (for exemption) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, 663/2014 and 664/2014 where one of the questions of law framed concerned the ITAT having set aside the initiation of proceedings under Section 153 C of the Acton the ground that no written satisfaction has been recorded by the AO of the persons searched. 6. In the first place, we do not find from the order dated 4th December 2014 in ITA Nos. 662, 663 and 664 of 2014 that a question was framed as to the statutory requirement of the AO recording satisfaction for the purposes of Section 153 C of the Act being any different where the AO of the searched person and the Assessee is the same. 7. Secondly, as far as the facts of the present cases are concerned, the Revenue has placed no material to challenge the following factual finding re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue has not placed any material to dispute the factual finding of the ITAT that the requirement of the law explained by this Court in Pepsi Foods regarding the recording of satisfaction by the AO even in respect of the searched person was not fulfilled. Consequently, the fact that it was the same AO both for the searched person and the Assessee makes no difference to the consequence of non-compliance with the legal requirement regarding the recording of satisfaction. The Court also agrees with the ITAT that even if the AO were the same, satisfaction would have to be recorded separately qua the searched person and the Assessee. 9. No substantial question of law arises for determination. 10. The appeals are dismissed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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