https://www.taxtmi.com/caselaws?id=789389 Valid initiation under section 153C requires the requisite satisfaction to be recorded within a reasonable and permissible period after completion of the searched person's assessment. Satisfaction notes recorded only after that assessment had concluded, and beyond the four-month period reflected in the governing position and CBDT circular, fail the jurisdictional precondition. Such belated recording vitiates the assumption of jurisdiction under section 153C and invalidates the resulting assessment proceedings. en-us Fri, 27 Feb 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789389 Valid initiation under section 153C requires the requisite satisfaction to be recorded within a reasonable and permissible period after completion of the searched person's assessment. Satisfaction notes recorded only after that assessment had concluded, and beyond the four-month period reflected in the governing position and CBDT circular, fail the jurisdictional precondition. Such belated recording vitiates the assumption of jurisdiction under section 153C and invalidates the resulting assessment proceedings. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789389