https://www.taxtmi.com/caselaws?id=393217 The Supreme Court upheld the High Court's decision, confirming the validity of the satisfaction note recorded by the Assessing Officer under Section 153C of the Income Tax Act. The court held that when the same AO handles both the searched person and the third party, a single satisfaction note is adequate. The appeals were dismissed, with directions for the ITAT to decide the appeals afresh based on the law. en-us Thu, 05 Mar 2020 00:00:00 +0530 Mon, 15 Jun 2026 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393217 The Supreme Court upheld the High Court's decision, confirming the validity of the satisfaction note recorded by the Assessing Officer under Section 153C of the Income Tax Act. The court held that when the same AO handles both the searched person and the third party, a single satisfaction note is adequate. The appeals were dismissed, with directions for the ITAT to decide the appeals afresh based on the law. Case-Laws Income Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393217