Section 153C of the Income Tax Act, 1961 – Searcha and Seizure – The note would disclose that it was only a note prepared for initiating proceedings under section 153C and it neither had any heading or title to indicate that it was a satisfaction recorded nor did the contents suggest the satisfaction of the AO. hence the note was incomplete and this aspect went into the root of the matter, hence proceedings initiated under section 153C were without jurisdiction and were vitiated in law – Shyam Raj Singh vs. Deputy Commissioner of income tax [2019] 411 ITR 709 (Karnataka)