AO to record satisfaction under sec. 153C even if he has jurisdiction to assess both other person an

IT : For initiating valid jurisdiction under section 153C, even if Assessing Officer of person searched and Assessing Officer of such other person is same, he has to first record satisfaction in file of person searched and then such note along with seized document/books of account is to be placed in file of such other person and thereafter he has to issue notice under section 153C