https://www.taxtmi.com/caselaws?id=468095 Section 153C requires recording of satisfaction by the Assessing Officer of the searched person and the jurisdictional Assessing Officer at the stage of initiation, during the search assessment proceedings, or immediately after their completion. Where notice is issued after an about 20-month gap from completion of the searched person's assessment, the satisfaction is not contemporaneous with those proceedings and the notice is invalid; the assessment made on that basis cannot survive, and the merit additions become academic. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 15 Apr 2026 20:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468095 Section 153C requires recording of satisfaction by the Assessing Officer of the searched person and the jurisdictional Assessing Officer at the stage of initiation, during the search assessment proceedings, or immediately after their completion. Where notice is issued after an about 20-month gap from completion of the searched person's assessment, the satisfaction is not contemporaneous with those proceedings and the notice is invalid; the assessment made on that basis cannot survive, and the merit additions become academic. Case-Laws Income Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468095