https://www.taxtmi.com/caselaws?id=795088 Assessment proceedings under section 153C require seized material that relates to or pertains to the person against whom action is proposed. The Gujarat HC found no such material linking the search seizure to the petitioners and quashed the Assessing Officer's satisfaction recording and consequential notices for the relevant assessment years. The Supreme Court found no ground to interfere with that judgment, leaving the quashing of the section 153C proceedings undisturbed. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795088 Assessment proceedings under section 153C require seized material that relates to or pertains to the person against whom action is proposed. The Gujarat HC found no such material linking the search seizure to the petitioners and quashed the Assessing Officer's satisfaction recording and consequential notices for the relevant assessment years. The Supreme Court found no ground to interfere with that judgment, leaving the quashing of the section 153C proceedings undisturbed. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795088