No Need for Assessing Officer to Record Satisfaction if Jurisdiction Covers Both Assessees u/ss 158BC and 158BD.

When the same Assessing Officer has jurisdiction to assess the searched assessee under Section 158BC and the other assessee under Section 158BD whose undisclosed income is also found in the course of such search, there is no necessity for the AO to record satisfaction as required under Section 158BD - HC .....

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