Assessment Validity u/s 153C: AO Must Record Satisfaction and Transfer Documents, Regardless of Overlapping Responsibilities.

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....Validity of assessment u/s 153C - it is necessary that the satisfaction must be recorded by the AO of the searched person and thereafter the documents are to be handed over to the AO of other person and this position will not alter even if the AO for the searched person and the other person i.e. the assessee is the same - AT....