Allowing the appeal of the revenue the Court held that ; recording of satisfaction is not required where AO is the same .
CIT v. Soudha Gafoor (Smt) ( 2017) 298 CTR 381/(2018) 408 ITR 246 (Ker) (HC)
S. 158BD : Block assessment – Undisclosed income of any other person -Recording of satisfaction is not required where AO is the same .[ S.132 ]