Section 153C – Mere use or mention of word “satisfaction” or the words “I am satisfied” in order or note is not sufficient

On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be “satisfied” that inter alia any document seized or requisitioned “belongs to” a person other than the searched person. It is only then that the Assessing Officer of the searched person can handover such document to the Assessing Officer having jurisdiction over such other person (other than the searched person).

Furthermore, it is only after such handing over that the Assessing Officer of such other pers

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