When AO of searched person and other person is same there is no requirement to record satisfaction

Bharat Ginning & Pressing Factory Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that when AO of searched person and other person is same, there is no mandatory requirement for AO of searched person to record satisfaction of material having found belonging to the person for valid jurisdiction under section 153C of the Income Tax Act. Facts- The assessee challenges the validity of the assessment framed under section 153C of the Act, to the effect that a valid jurisdiction to frame assessment under section 153C of the Act could have been assumed only on the fulfillment of the condition prescrib...