AO Must Record Satisfaction Before Section 153C Proceedings; Jurisdiction Invalid Without It, Even if AO is Same.

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....Assessment u/s 153A/153C - recording of satisfaction as the AO of the searched person is mandatory to initiate the proceedings even if AO for both the same and satisfaction recorded as AO of other person i.e. assessee - jurisdiction for issuance of notice u/s 153C cannot be sustained....