Section 153C notice issued without satisfaction note won’t vitiate subsequent proceedings done by issuing valid notice

INCOME TAX : Where section 153C notice was issued without compliance of statutory condition i.e., issuance of satisfaction note by IO prior to transfer of case to AO and revenue thereafter disallowed said notice and satisfaction notes were drawn up and it was only parallel and pursuant thereto that the impugned notice under section 153C was issued, the issuance of the invalid notice does not compromise the assessment proceedings as,

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