Sec. 153C of Income Tax Act, 1961— Assessment —It comes out that search was carried out in the case of M/s. Adarsh Developers and incriminating documents were found and seized in the course of search and those incriminating documents had a bearing on the assessee’s total income and therefore, the AO of the searched person has recorded his satisfaction and provided the seized material to the AO of the assessee, under these facts, there is no infirmity in the order of CIT(A) in both years as per which it was held by learned CIT(A) that there is no merit in this claim of the assessee that there was lack of jurisdiction and that legal requirements were not complied with and the principles of law were not applied and hence, on this issue, we decline to interfere in the order of CIT(A) on this issue in both the years - AKARSH RESIDENCE PVT. LTD. V/s DEPUTY CIT - [2020] 28 ITCD Online 062 (ITAT-BANGALORE)