https://www.taxtmi.com/caselaws?id=469976 Section 153C could not be validly invoked against a person other than the searched person unless the record showed a valid recorded satisfaction note establishing jurisdiction. As no satisfaction note was produced and the Assessing Officer admitted that no copy was available in the office records, the jurisdictional foundation failed. The assessment was therefore quashed in favour of the assessee, and the challenge to approval under section 153D became academic. en-us Wed, 12 Mar 2025 00:00:00 +0530 Fri, 10 Jul 2026 22:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469976 Section 153C could not be validly invoked against a person other than the searched person unless the record showed a valid recorded satisfaction note establishing jurisdiction. As no satisfaction note was produced and the Assessing Officer admitted that no copy was available in the office records, the jurisdictional foundation failed. The assessment was therefore quashed in favour of the assessee, and the challenge to approval under section 153D became academic. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469976