B.D. Nibjiya Prop. Of Kamal ... vs Assessee on 22 July, 2015
20. The Hon'ble Delhi High Court in the case of CIT Vs. Manoj
Bansal reported in 92 CCH 0005 has held that in absence of
satisfaction note of AO of searched person that any undisclosed
income belonged to any person, other than the person searched,
order passed u/s.158BD cannot be held to be valid.