Section 153C Requirement should be fulfilled by AO before initiating proceedings

Super Malls Private Limited Vs PCIT (Supreme Court) In the given case, the issue under consideration is whether there is a compliance of the provisions of Section 153C of the Act by the Assessing Officer and all the conditions which are required to be fulfilled before initiating the proceedings under Section 153C of the Act have been satisfied or not? That in the present case, the Assessing Officer of the assessee and the Assessing Officer of the searched person was the same and therefore if one looks at the satisfaction note, it can be seen that there is a satisfaction note by the Assessing O...