https://www.taxtmi.com/caselaws?id=784475 Recording of satisfaction by the Assessing Officer of the searched person is a prerequisite for valid jurisdiction under section 153C before material is transmitted to the Assessing Officer of the other person. Where that satisfaction note cannot be produced, the jurisdictional foundation for the assessment fails. On these facts, the ITAT held the assessments under section 153C to be bad in law and without jurisdiction, and quashed the assessment orders. The other grounds were left open after the jurisdictional objection succeeded. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 06 Jan 2026 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784475 Recording of satisfaction by the Assessing Officer of the searched person is a prerequisite for valid jurisdiction under section 153C before material is transmitted to the Assessing Officer of the other person. Where that satisfaction note cannot be produced, the jurisdictional foundation for the assessment fails. On these facts, the ITAT held the assessments under section 153C to be bad in law and without jurisdiction, and quashed the assessment orders. The other grounds were left open after the jurisdictional objection succeeded. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784475