https://www.taxtmi.com/caselaws?id=787377 Notices issued under Section 153C are invalid where they are predicated on incriminating material not accompanied by a satisfaction note recorded by the Assessing Officer of the searched person; the statutory scheme requires transmission of seized material together with that satisfaction before the jurisdictional Assessing Officer may proceed under Section 153C, and reliance solely on public domain information or pocket diary entries without the required satisfaction cannot supply jurisdictional foundation. The jurisdictional Assessing Officer may invoke reassessment provisions only on independent material satisfying reassessment conditions; notices lacking the mandated satisfaction are liable to be quashed. en-us Wed, 11 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787377 Notices issued under Section 153C are invalid where they are predicated on incriminating material not accompanied by a satisfaction note recorded by the Assessing Officer of the searched person; the statutory scheme requires transmission of seized material together with that satisfaction before the jurisdictional Assessing Officer may proceed under Section 153C, and reliance solely on public domain information or pocket diary entries without the required satisfaction cannot supply jurisdictional foundation. The jurisdictional Assessing Officer may invoke reassessment provisions only on independent material satisfying reassessment conditions; notices lacking the mandated satisfaction are liable to be quashed. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787377