https://www.taxtmi.com/caselaws?id=449400 Section 153C proceedings require seized material to pertain to or relate to a person other than the searched person, together with recorded satisfaction by the jurisdictional Assessing Officer. The article notes that a prima facie nexus in the satisfaction note may be sufficient, and that a later note being verbatim does not by itself prove absence of independent satisfaction. It also states that a DIN objection under CBDT Circular No. 19/2019 depends on the nature of the communication, with the circular treated as applying to communications to the assessee rather than internal forwarding notes. At the notice stage, writ interference is generally not warranted on disputed factual issues such as incriminating material or delay. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 03 May 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449400 Section 153C proceedings require seized material to pertain to or relate to a person other than the searched person, together with recorded satisfaction by the jurisdictional Assessing Officer. The article notes that a prima facie nexus in the satisfaction note may be sufficient, and that a later note being verbatim does not by itself prove absence of independent satisfaction. It also states that a DIN objection under CBDT Circular No. 19/2019 depends on the nature of the communication, with the circular treated as applying to communications to the assessee rather than internal forwarding notes. At the notice stage, writ interference is generally not warranted on disputed factual issues such as incriminating material or delay. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449400