https://www.taxtmi.com/caselaws?id=787792 Section 153C seizure-linked notices require a contemporaneous satisfaction note and prompt issuance; where recording of satisfaction and notice issuance occur only after an undue delay following completion of the searched person's assessment (approximately ten months here), the temporal immediacy requirement is breached. CBDT Circular No.24/2015 and higher-court guidance impose and confirm this prompt-action requirement. Applying those principles, the delayed notice dated 03/08/2022 and consequent assessment dated 12/03/2024 were held invalid as outside permissible temporal contours and were quashed. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787792 Section 153C seizure-linked notices require a contemporaneous satisfaction note and prompt issuance; where recording of satisfaction and notice issuance occur only after an undue delay following completion of the searched person's assessment (approximately ten months here), the temporal immediacy requirement is breached. CBDT Circular No.24/2015 and higher-court guidance impose and confirm this prompt-action requirement. Applying those principles, the delayed notice dated 03/08/2022 and consequent assessment dated 12/03/2024 were held invalid as outside permissible temporal contours and were quashed. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787792