Held, that no satisfaction note was recorded by the Assessing Officer of the person in respect of whom the search was conducted before handing over the documents to the Assessing Officer of the assessee. The satisfaction note was prepared by the Assessing Officer of the assessee. As the jurisdiction under section 153C read with section 153A had been wrongly invoked by the Assessing Officer, the assessment order is  quashed.(AY.2013-14, 2014-15)