Satisfaction note should be recorded separately for assessee searched u/s 132

ACIT Vs Gracious Project Pvt. Ltd. (ITAT Delhi)

The issue under consideration is that department has issued notice u/s 153C to the assessee on the basis of certain documents found from the premises of M/s Excel Infotech Pvt. Ltd. The Assessing officer wrote a satisfaction note, and held that these papers bel

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