Notice u/s 153C invalid if no satisfaction been recorded by Assessing Officer

Brief of the case

ITAT Ahmedabad In the  case of M/s Shiv Associates v DCIT quashed the notice u/s 153C relying on the Judgment of the similar case related to the assessee in which the notices u/s 153C were quashed as no satisfaction was recorded by the AO.

Facts of the case

Assessee is a partnership firm stated to be engaged in construction business. A search action u/s. 132 of the Act was conducted

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