[49] – S. 153-C – Modalitiesto be followed under different scenerios – Principles clarified – Assessing officer (AO) of the assessee and the searched person being the same – On the facts held,satisfaction recorded by the AO concerned compliedwith requirements under S. 153-C
(2020) 4 SCC 581
Applicability and invocation of- Essentialities to be complied with by assessing officer
