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Recording of satisfaction by AO of “person searched” is a condition precedent for AO of “other person” to acquire jurisdiction
Case Law Details
- Case Name
- Adarsh Kumar Vs. DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10, 2010-11 & 2011-12
- Courts
- All ITAT, ITAT Delhi
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Adarsh Kumar Vs. Dy. CIT (ITAT Delhi)
Recording of satisfaction by AO of “person searched” is a condition precedent for AO of “other person” to acquire jurisdiction and unless jurisdictional condition is satisfied, there can be no question of making assessment or reassessment in the case of such other person.
Settled position of law is that so far as the assessing officer of the “searched person” is concerned, he has to only record a satisfaction that documents seized “belong” or “belongs to” other person. The assessing officer in his capacity as assessing ...
