https://www.taxtmi.com/caselaws?id=795908 Assessments of persons other than the searched person under Section 153C require satisfaction notes that identify incriminating material for each relevant assessment year and explain its connection with determination of total income. General references to seized digital data, without specifying the material, proposed undisclosed income, or its bearing on the assessee's income, do not satisfy the jurisdictional requirements. On the stated analysis, omnibus satisfaction notes were invalid, and the Section 153C assessments were quashed. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795908 Assessments of persons other than the searched person under Section 153C require satisfaction notes that identify incriminating material for each relevant assessment year and explain its connection with determination of total income. General references to seized digital data, without specifying the material, proposed undisclosed income, or its bearing on the assessee's income, do not satisfy the jurisdictional requirements. On the stated analysis, omnibus satisfaction notes were invalid, and the Section 153C assessments were quashed. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795908