Section 158BE expressly states that the satisfaction is to be ...
Assessing Officer Must Document Satisfaction Before Issuing Notice for Transferring Seized Assets to Third Party Per Section 158BE.
February 13, 2014
Case Laws Income Tax HC
Section 158BE expressly states that the satisfaction is to be recorded by the AO with respect to the need to issue notice to the third party before he hands-over possession of books and assets seized or requisitioned, to the AO of such third party - HC
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