https://www.taxtmi.com/caselaws?id=469731 Assessment based on seized material belonging to another person must proceed under section 153C after the Assessing Officer records satisfaction and issues the statutory notice. Where the record shows that no notice under section 153C was issued and the mandatory transfer-and-satisfaction procedure was not followed, the defect is not cured by reliance on scrutiny-selection instructions. The assessment framed under section 143(3) was therefore bad in law and unsustainable. en-us Fri, 07 Mar 2025 00:00:00 +0530 Wed, 01 Jul 2026 20:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469731 Assessment based on seized material belonging to another person must proceed under section 153C after the Assessing Officer records satisfaction and issues the statutory notice. Where the record shows that no notice under section 153C was issued and the mandatory transfer-and-satisfaction procedure was not followed, the defect is not cured by reliance on scrutiny-selection instructions. The assessment framed under section 143(3) was therefore bad in law and unsustainable. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469731