https://www.taxtmi.com/caselaws?id=450875 For section 153C proceedings, the Assessing Officer must record mandatory satisfaction that seized material belongs to the other person. Where the same Assessing Officer handles both the searched person and the other person, one satisfaction note qua the other person is sufficient, and no separate note in the searched person's file is required. The absence of a note in the searched person's file is only an administrative lapse and does not invalidate the proceedings if the essential satisfaction note exists. The challenge to the validity of the section 153C proceedings therefore failed. en-us Fri, 01 Mar 2024 00:00:00 +0530 Thu, 14 Mar 2024 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450875 For section 153C proceedings, the Assessing Officer must record mandatory satisfaction that seized material belongs to the other person. Where the same Assessing Officer handles both the searched person and the other person, one satisfaction note qua the other person is sufficient, and no separate note in the searched person's file is required. The absence of a note in the searched person's file is only an administrative lapse and does not invalidate the proceedings if the essential satisfaction note exists. The challenge to the validity of the section 153C proceedings therefore failed. Case-Laws Income Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450875