No need for two separate satisfaction note if AO of searched person and other person is same: SC

INCOME TAX : Where Assessing Officer of assessee and Assessing Officer of searched person was same and satisfaction note recorded by Assessing Officer clearly stated that documents seized belonged to other person assessee herein and not searched person, there can be one satisfaction note prepared by the Assessing Officer it could be concluded that High Court was justified in holding that mandatory requirement of section 153C had been fulfilled and, thus

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