https://www.taxtmi.com/caselaws?id=789280 Notice under section 153C requires a satisfaction note to be recorded within the immediate period mandated by law; a 22-month delay in recording that note was treated as fatal to the validity of the notices. The Gujarat High Court set aside the impugned notices for failure to record the requisite satisfaction note in time, and the Supreme Court declined to interfere, dismissing the special leave petition. en-us Thu, 02 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 17:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789280 Notice under section 153C requires a satisfaction note to be recorded within the immediate period mandated by law; a 22-month delay in recording that note was treated as fatal to the validity of the notices. The Gujarat High Court set aside the impugned notices for failure to record the requisite satisfaction note in time, and the Supreme Court declined to interfere, dismissing the special leave petition. Case-Laws Income Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789280