2017 (7) TMI 738

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....ppellant Mr. Sameer Rohatgi, Advocate for the Respondent ORDER CM APPL No. 17223/2017 (for exemption) In ITA 375/2017 CM APPL No. 17224/2017 (for exemption) In ITA 376/2017 CM APPL No. 17225/2017 (for exemption) In ITA 377/2017 CM APPL No. 17226/2017 (for exemption) In ITA 378/2017 1. Exemption allowed subject to all just exceptions. ITA Nos. 375/2017, 376/2017, 377/2017, 3....

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....AT that the proceeding was not validly initiated under Section 153C of the Act since there was no satisfaction note recorded by the Assessing Officer ('AO') of the searched person 6. In the present case, the AO of the searched person and the other person (the Assessee) was the same. In similar circumstances, the Court has recently in the decision dated 25th May, 2017 in WP (C) No. 525 of 2015 (....

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....person by the AO in his capacity as the AO of such other person." 7. In that view of the matter, the impugned order of the ITAT which proceeds to invalidate the proceedings under Section 153C of the Act only for the reason that the AO of the searched who was also that of the Assessee, did not record a separate satisfaction note cannot be sustained in law. 8. The question framed is, according....