https://www.taxtmi.com/caselaws?id=780806 Search assessments under the income-tax law require valid recorded satisfaction for invoking jurisdiction against a person other than the searched person, and the challenge to jurisdiction under section 153C was rejected. The statutory approval safeguard was not treated as a mere formality: approval granted for multiple years without meaningful examination of the draft assessment order and seized material was held mechanical, rendering the assessments invalid. An addition for alleged unaccounted sale consideration based on third-party digital entries and search statements was deleted because the material lacked reliable corroboration and did not establish actual receipt of undisclosed consideration by the assessee. en-us Mon, 03 Nov 2025 00:00:00 +0530 Wed, 05 Nov 2025 13:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780806 Search assessments under the income-tax law require valid recorded satisfaction for invoking jurisdiction against a person other than the searched person, and the challenge to jurisdiction under section 153C was rejected. The statutory approval safeguard was not treated as a mere formality: approval granted for multiple years without meaningful examination of the draft assessment order and seized material was held mechanical, rendering the assessments invalid. An addition for alleged unaccounted sale consideration based on third-party digital entries and search statements was deleted because the material lacked reliable corroboration and did not establish actual receipt of undisclosed consideration by the assessee. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780806