Madhya Pradesh H.C : the AO had not recorded, his satisfaction even which the AO making the assessment of searched person was himself having jurisdiction over such other person (i.e. the assesse) and thus was not required to record any satisfaction for initiating proceedings u/s 153C in case of the assessee

High Court of Madhya Pradesh CIT vs. Mechmen 11-C Section 44AB, 139(1), 132(1), 133A, 153C, 142, 143(3), 234A, 234B, 234C, 153A, 139, 147, 148, 149, 151, 153, 158BD,153C(1), 132, 132A, 158BC, 292C Asst. Year 2000-01 to 2006-07 A. M. Khanwilkar, CJ & K.K.Trivedi, J ITA No. 44, 45, 48, 50, 53, 54 & 56/2011 10th…

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