https://www.taxtmi.com/caselaws?id=444757 Assessment under section 153C was challenged on grounds that the notice and satisfaction note did not specify the recording authority's DIN and thus purportedly lacked jurisdiction. The High Court found the Assessing Authority had examined seized documents and recorded satisfaction, and that the satisfaction notes were placed on file and furnished to the petitioner on demand. The Court held a DIN is not a mandatory element of a satisfaction note, and absence of a DIN does not vitiate jurisdiction. Consequence: the notices and assessment orders under section 153C were held valid on the recorded satisfaction reasoning. en-us Mon, 16 Oct 2023 00:00:00 +0530 Fri, 06 Feb 2026 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444757 Assessment under section 153C was challenged on grounds that the notice and satisfaction note did not specify the recording authority's DIN and thus purportedly lacked jurisdiction. The High Court found the Assessing Authority had examined seized documents and recorded satisfaction, and that the satisfaction notes were placed on file and furnished to the petitioner on demand. The Court held a DIN is not a mandatory element of a satisfaction note, and absence of a DIN does not vitiate jurisdiction. Consequence: the notices and assessment orders under section 153C were held valid on the recorded satisfaction reasoning. Case-Laws Income Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444757