AO Must Document Satisfaction in Searched Person's File Before Transferring to Others u/s 153C of Income Tax Act.

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....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....