2014 (12) TMI 1188

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.... Kapoor and Mr. Sudesh Garg, Advocates. O R D E R   Heard. Admit.   The following substantial questions of law are framed:- ?Whether the Income Tax Appellate Tribunal was right in setting aside the initiation of proceedings under Section 153-C of the Income Tax Act, 1961 on the ground that no written satisfaction note was recorded by the Assessing Officer of the persons searched? &nb....