https://www.taxtmi.com/caselaws?id=784177 Section 153C action against a person other than the searched person requires a properly recorded satisfaction note as a mandatory precondition. An undated satisfaction note of the jurisdictional Assessing Officer, coupled with its communication to the assessee more than two years later without explanation, renders the Section 153C notice unsustainable. The satisfaction-note requirement, applied to Section 153C proceedings and supported by departmental guidance, was not met; consequently, the notice for the relevant assessment year and all consequential proceedings were quashed. en-us Mon, 22 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784177 Section 153C action against a person other than the searched person requires a properly recorded satisfaction note as a mandatory precondition. An undated satisfaction note of the jurisdictional Assessing Officer, coupled with its communication to the assessee more than two years later without explanation, renders the Section 153C notice unsustainable. The satisfaction-note requirement, applied to Section 153C proceedings and supported by departmental guidance, was not met; consequently, the notice for the relevant assessment year and all consequential proceedings were quashed. Case-Laws Income Tax Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784177