S. 158BD proceedings without recording written satisfaction void. Statement recorded in search cannot form sole basis for s. 158BD addition

Income Tax- Section 158BD- Whether recording of satisfaction is mandatory before notice u/s 158BD is issued – Whether statement of one of searched parties can have the sactity of ‘books of accounts’. – Revenue’s appeals dismissed

CITATION

(1) ITA 276 of 2009
Commissioner of Income Tax Versus Late Sh. Raj Pal Bhatia

(2) ITA 302 of 2009

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