2021 (12) TMI 1529

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....the Respondent : Ms. P. Sunitha. (D.R.) ORDER PER SHRI S.S. GODARA, J.M. : These Revenue's appeals for Asst. Years 2005-06 to 2007-08 and 2009-10 arise from the Commissioner of Income Tax (Appeals)-11, Hyderabad's separate orders, all dt. 31.08.2021 passed in case Nos. 10861/2019-20, 10862/2019-20, 10863/2019-20 and 10865/2019-20 involving proceedings u/s. 143(3) r.w.s. 153C of the Income ....

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....tion in the file of the other person to the effect that the seized material belonged to the other person, therefore the provisions of section 153C of the Act have been complied with. 4. The learned CIT (Appeals) erred in holding that nothing incriminating has been recorded in the satisfaction note without considering the fact that there is no such requirement under the provisions of section 153C....