Income Tax Act Section 153C Notice Quashed for Non-Searched Individual; Satisfaction Note by DCIT Challenged.

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....Since notice u/s 153C of the Act is always issued by the AO of the other person and not by the Assessing Officer of the searched person, the sentence that “notices are hereby issued” indicate that the above satisfaction note has been recorded by the DCIT in the capacity of the Assessing Officer of other person - Proceedings quashed - AT....