https://www.taxtmi.com/caselaws?id=236690 Assessment under provisions allowing use of seized books for assessing a third person requires the assessing officer of the searched person to record a valid jurisdictional satisfaction during assessment, place that satisfaction note in the other person's file and transfer relevant documents; only thereafter may the assessing officer of the other person issue notice. Failure to record the original satisfaction in the searched person's proceedings renders assumption of jurisdiction invalid. Separately, where documents were treated as handed over on 21 June 2010, notices issued for an earlier assessment year beyond the six-year look-back are barred by limitation, so the notices were held invalid. en-us Fri, 22 Mar 2013 00:00:00 +0530 Mon, 02 Feb 2026 11:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236690 Assessment under provisions allowing use of seized books for assessing a third person requires the assessing officer of the searched person to record a valid jurisdictional satisfaction during assessment, place that satisfaction note in the other person's file and transfer relevant documents; only thereafter may the assessing officer of the other person issue notice. Failure to record the original satisfaction in the searched person's proceedings renders assumption of jurisdiction invalid. Separately, where documents were treated as handed over on 21 June 2010, notices issued for an earlier assessment year beyond the six-year look-back are barred by limitation, so the notices were held invalid. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236690