Assessing Officer Must Document Satisfaction Before Issuing Notice for Transferring Seized Assets to Third Party Per Section 158BE.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 158BE expressly states that the satisfaction is to be recorded by the AO with respect to the need to issue notice to the third party before he hands-over possession of books and assets seized or requisitioned, to the AO of such third party - HC....