Order Rectification and Assessment Need AO's Satisfaction Recording u/ss 254 & 153C; Matter Recalled for Re-hearing.

Rectification of the order u/s 254 - Assessment u/s 153C - It is mandatory to record satisfaction by the AO of the searched person before transmitting record to the AO of other persons to whom documents were found during the course of search - Order recalled - Matter restored for re-hearing. .....

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