https://www.taxtmi.com/caselaws?id=449339 At the notice stage under Section 153C of the Income-tax Act, writ interference was declined because the record did not conclusively show absence of recorded satisfaction before issuance of notice, and the assessee could raise objections in assessment proceedings. Non-furnishing of the satisfaction note at the outset, the alleged absence of incriminating material, and the challenge to jurisdiction were held insufficient on the facts shown to justify quashing the notices under Sections 153C and 142(1). The later supply of the satisfaction note and the availability of statutory remedies supported relegating the assessee to the Assessing Officer, with all permissible objections left open. en-us Tue, 06 Feb 2024 00:00:00 +0530 Mon, 10 Nov 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449339 At the notice stage under Section 153C of the Income-tax Act, writ interference was declined because the record did not conclusively show absence of recorded satisfaction before issuance of notice, and the assessee could raise objections in assessment proceedings. Non-furnishing of the satisfaction note at the outset, the alleged absence of incriminating material, and the challenge to jurisdiction were held insufficient on the facts shown to justify quashing the notices under Sections 153C and 142(1). The later supply of the satisfaction note and the availability of statutory remedies supported relegating the assessee to the Assessing Officer, with all permissible objections left open. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449339