Recording of a satisfaction note is required before transmitting search records; noncompliant appeals should be withdrawn. Recording of a satisfaction note is a mandatory precondition for invoking provisions permitting assessment of persons other than the searched person; it must be prepared by the assessing officer dealing with the searched person before transmitting records and may be recorded at initiation, during, or immediately after assessment proceedings. The requirement applies even when the same officer handles both persons, and analogous provisions for other persons are to be treated similarly. Litigation not meeting these criteria should be withdrawn or not pressed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recording of a satisfaction note is required before transmitting search records; noncompliant appeals should be withdrawn.
Recording of a satisfaction note is a mandatory precondition for invoking provisions permitting assessment of persons other than the searched person; it must be prepared by the assessing officer dealing with the searched person before transmitting records and may be recorded at initiation, during, or immediately after assessment proceedings. The requirement applies even when the same officer handles both persons, and analogous provisions for other persons are to be treated similarly. Litigation not meeting these criteria should be withdrawn or not pressed.
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