https://www.taxtmi.com/caselaws?id=465792 The dominant issue was whether assessment proceedings could be initiated against a person whose premises were searched by issuing notice under s.153C of the IT Act. The HC held that s.153C applies only to a "non-searched person/other person" and not to a "searched person." On the undisputed facts that the person's premises were searched, documents were seized from him, and his statement was recorded, he was necessarily a searched person; consequently, invocation of s.153C was without jurisdiction, rendering any satisfaction-note requirement under s.153C inapposite. The impugned notice and all consequential proceedings were quashed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 08 Jan 2026 15:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465792 The dominant issue was whether assessment proceedings could be initiated against a person whose premises were searched by issuing notice under s.153C of the IT Act. The HC held that s.153C applies only to a "non-searched person/other person" and not to a "searched person." On the undisputed facts that the person's premises were searched, documents were seized from him, and his statement was recorded, he was necessarily a searched person; consequently, invocation of s.153C was without jurisdiction, rendering any satisfaction-note requirement under s.153C inapposite. The impugned notice and all consequential proceedings were quashed. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465792