https://www.taxtmi.com/highlights?id=4052 When the same Assessing Officer has jurisdiction to assess the searched assessee under Section 158BC and the other assessee under Section 158BD whose undisclosed income is also found in the course of such search, there is no necessity for the AO to record satisfaction as required under Section 158BD - HC en-us Mon, 18 Jun 2012 16:13:38 +0530 Mon, 18 Jun 2012 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4052 When the same Assessing Officer has jurisdiction to assess the searched assessee under Section 158BC and the other assessee under Section 158BD whose undisclosed income is also found in the course of such search, there is no necessity for the AO to record satisfaction as required under Section 158BD - HC Highlights Income Tax Mon, 18 Jun 2012 16:13:38 +0530 https://www.taxtmi.com/highlights?id=4052