Section 153C not applicable in absence of satisfaction recorded in the case of person searched that document belongs to the Assessee

Shivali Bardoliya Brief of the Case: In the case of Ms. Meena Rani Vs. ACIT, It was held by ITAT Delhi that If no satisfaction note has been recorded in the records of the searched persons but in the records of the assessee, assessment cannot be done U/s 153C even if documents belonging to the assessee has been found from the searched premises. Brief Facts of the Case: The assessee filed an appeal against the order passed U/s 153C read with section 153A of the Income Tax Act, 1961 for the Assessment Year 2007-08. Satisfaction note for initiating proceedings U/s 153C in the case of Assessee men...