Issuance of notice u/s 153C without recording any satisfaction is bad in law

Brief of the case:

In this case court observed that satisfaction was not recorded by the AO before issuing notice u/s 153C which is a fact decided by ITAT. No paper or document was seized against the assessee in the search operation. No addition or observance was made by AO in connection to any material found during search. Hon’ble court held that no action u/s 153C was justified for the above reasons.

Facts of the case:

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