S. 153C : Assessment – Income of any other person – Search and seizure – Compliance with the requirements of recording of satisfaction is mandatory – If the AO of the searched person and the other person is the same, it is sufficient for the AO to note in the satisfaction note that the documents seized from the searched person belonged to the other person. Once the note says so, the requirement of s. 153C is fulfilled. [ S.132(1), 133A 158BD ]