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Asstt. Commissioner of Income Tax & Another Versus Pepsi Foods Pvt. Ltd.

2017 (12) TMI 588 - SUPREME COURT

Validity of Notice u/s 153C - issuance of a notice by an AO of a person who has not been searched, on the basis of a satisfaction note prepared by the AO of a searched person - satisfaction Held that:- SLP dismissed. - HC order confirmed [2014 .....

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n note itself must display the reasons or basis for the conclusion that the AO of the searched person is satisfied that the seized documents belong to a person other than the searched person thus, the very first step prior to the issuance of a noti .....

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