https://www.taxtmi.com/highlights?id=35136 Since notice u/s 153C of the Act is always issued by the AO of the other person and not by the Assessing Officer of the searched person, the sentence that “notices are hereby issued” indicate that the above satisfaction note has been recorded by the DCIT in the capacity of the Assessing Officer of other person - Proceedings quashed - AT en-us Mon, 05 Jun 2017 08:16:27 +0530 Mon, 05 Jun 2017 08:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35136 Since notice u/s 153C of the Act is always issued by the AO of the other person and not by the Assessing Officer of the searched person, the sentence that “notices are hereby issued” indicate that the above satisfaction note has been recorded by the DCIT in the capacity of the Assessing Officer of other person - Proceedings quashed - AT Highlights Income Tax Mon, 05 Jun 2017 08:16:27 +0530 https://www.taxtmi.com/highlights?id=35136