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of ITAT held that jurisdictional assumption under Section 153C requires a substantive and descriptive satisfaction note. Mere perfunctory recording without tangible information and proper application of mind cannot confer assessment jurisdiction. The cryptic satisfaction note lacking specificity of searched documents/assets against respective assessment years renders the entire proceeding legally unsustainable. Consequently, the notice and consequent assessment order issued under Section 153C stand quashed, with the assessee's appeal being allowed.
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