https://www.taxtmi.com/highlights?id=90710 The HC held that for an AO to assume jurisdiction under Section 153C, the incriminating material seized during a search must have a direct bearing on the total income of the non-searched person. The court emphasized that the AO must be satisfied that the seized books, documents, or assets relate to the income determination of the other person before issuing a notice under Section 153C. Mere presence of information concerning the non-searched person in the seized material is insufficient without this satisfaction. The contention that the AO need not be satisfied about the bearing of the information on the non-searched person's income was rejected as contrary to the statutory language. Consequently, the impugned notice(s) issued under Section 153C were quashed. en-us Mon, 21 Jul 2025 08:43:52 +0530 Mon, 21 Jul 2025 08:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90710 The HC held that for an AO to assume jurisdiction under Section 153C, the incriminating material seized during a search must have a direct bearing on the total income of the non-searched person. The court emphasized that the AO must be satisfied that the seized books, documents, or assets relate to the income determination of the other person before issuing a notice under Section 153C. Mere presence of information concerning the non-searched person in the seized material is insufficient without this satisfaction. The contention that the AO need not be satisfied about the bearing of the information on the non-searched person's income was rejected as contrary to the statutory language. Consequently, the impugned notice(s) issued under Section 153C were quashed. Highlights Income Tax Mon, 21 Jul 2025 08:43:52 +0530 https://www.taxtmi.com/highlights?id=90710