https://www.taxtmi.com/caselaws?id=790641 Search under Section 132 is person-centric, not merely premises-centric: the person against whom satisfaction is recorded is the searched person, and search of another's premises does not by itself enable Section 153A. For Section 153C, a consolidated satisfaction note is sufficient where the same Assessing Officer is involved, and separate year-wise satisfaction notes are not required. The challenge was also vulnerable on laches due to substantial delay. On that basis, the Section 153C notices were restored and the writ challenge failed. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790641 Search under Section 132 is person-centric, not merely premises-centric: the person against whom satisfaction is recorded is the searched person, and search of another's premises does not by itself enable Section 153A. For Section 153C, a consolidated satisfaction note is sufficient where the same Assessing Officer is involved, and separate year-wise satisfaction notes are not required. The challenge was also vulnerable on laches due to substantial delay. On that basis, the Section 153C notices were restored and the writ challenge failed. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790641