https://www.taxtmi.com/caselaws?id=467739 Section 153C requires a recorded satisfaction note to expressly show that the seized material belongs to, pertains to, or relates to the other person and has a bearing on the determination of that person's total income. Where the satisfaction note omits this statutory nexus, the defect is a substantive jurisdictional infirmity and not a curable technical lapse. On that basis, the Tribunal held that initiation of proceedings under section 153C was not supported by valid satisfaction, and the assessment was invalid and unsustainable. en-us Mon, 01 Dec 2025 00:00:00 +0530 Tue, 31 Mar 2026 19:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467739 Section 153C requires a recorded satisfaction note to expressly show that the seized material belongs to, pertains to, or relates to the other person and has a bearing on the determination of that person's total income. Where the satisfaction note omits this statutory nexus, the defect is a substantive jurisdictional infirmity and not a curable technical lapse. On that basis, the Tribunal held that initiation of proceedings under section 153C was not supported by valid satisfaction, and the assessment was invalid and unsustainable. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467739