https://www.taxtmi.com/caselaws?id=468461 Invocation of section 153C requires a specific satisfaction note by the Assessing Officer of the searched person linking the seized material to the income of the other person; a general reference to search material is insufficient. Because the satisfaction note did not refer to the material on which the addition was ultimately based, the jurisdictional precondition was not met and the assessment was quashed as without authority of law. en-us Fri, 05 Apr 2024 00:00:00 +0530 Thu, 07 May 2026 16:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468461 Invocation of section 153C requires a specific satisfaction note by the Assessing Officer of the searched person linking the seized material to the income of the other person; a general reference to search material is insufficient. Because the satisfaction note did not refer to the material on which the addition was ultimately based, the jurisdictional precondition was not met and the assessment was quashed as without authority of law. Case-Laws Income Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468461