AO Must Document Satisfaction in Searched Person's File Before Transferring to Others u/s 153C of Income Tax Act. https://www.taxtmi.com/highlights?id=14304 Assessment after search u/s 153C - Even if the AO of the person searched and the AO of such other person is the same, he has to first record the satisfaction in the file of the person searched and thereafter, such note alongwith the seized document/books of account is to be placed in the file of such other person - AT en-us Thu, 05 Sep 2013 10:00:05 +0530 Thu, 05 Sep 2013 10:00:05 +0530 TaxTMI RSS Generator AO Must Document Satisfaction in Searched Person's File Before Transferring to Others u/s 153C of Income Tax Act. https://www.taxtmi.com/highlights?id=14304 Assessment after search u/s 153C - Even if the AO of the person searched and the AO of such other person is the same, he has to first record the satisfaction in the file of the person searched and thereafter, such note alongwith the seized document/books of account is to be placed in the file of such other person - AT Highlights Income Tax Thu, 05 Sep 2013 10:00:05 +0530 https://www.taxtmi.com/highlights?id=14304