https://www.taxtmi.com/highlights?id=57839 Proceedings u/s. 153C r.w.s. 153A - Recording of satisfaction - CIT (Appeals) not given finding that what basis he came to such conclusion that there was a recording of satisfaction by the Assessing Officer of searched person. We are of the opinion that recording of satisfaction is legal issue which shall be examined by the learned CIT (Appeals) after calling the relevant record from the AO of searched person and decide the issue afresh. - AT en-us Tue, 04 May 2021 11:50:05 +0530 Tue, 04 May 2021 11:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57839 Proceedings u/s. 153C r.w.s. 153A - Recording of satisfaction - CIT (Appeals) not given finding that what basis he came to such conclusion that there was a recording of satisfaction by the Assessing Officer of searched person. We are of the opinion that recording of satisfaction is legal issue which shall be examined by the learned CIT (Appeals) after calling the relevant record from the AO of searched person and decide the issue afresh. - AT Highlights Income Tax Tue, 04 May 2021 11:50:05 +0530 https://www.taxtmi.com/highlights?id=57839