https://www.taxtmi.com/highlights?id=55532 Assessment u/s 153C - recording of satisfaction - A perusal of the satisfaction note would indicate that the AO nowhere held that documents belonged to the present appellants were found at the premises of searched person/entity. Though, section 153C is a procedural section, but the jurisdiction to assess an assessee under this section is being invoked with help of the section. - AT en-us Tue, 17 Nov 2020 11:20:09 +0530 Tue, 17 Nov 2020 11:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55532 Assessment u/s 153C - recording of satisfaction - A perusal of the satisfaction note would indicate that the AO nowhere held that documents belonged to the present appellants were found at the premises of searched person/entity. Though, section 153C is a procedural section, but the jurisdiction to assess an assessee under this section is being invoked with help of the section. - AT Highlights Income Tax Tue, 17 Nov 2020 11:20:09 +0530 https://www.taxtmi.com/highlights?id=55532