https://www.taxtmi.com/caselaws?id=470898 Section 153C requires a valid, actionable satisfaction based on seized material that pertains to the other person and can affect income determination for the relevant assessment year. A consolidated satisfaction note may be used, but it must identify the seized documents, relevant transactions and assessment-year-wise nexus, demonstrating application of mind. An identical generic note that omits these particulars fails the jurisdictional requirement. Such satisfaction is non est in law, rendering the assessment initiated on its basis unsustainable. en-us Tue, 03 Jun 2025 00:00:00 +0530 Wed, 12 Aug 2026 21:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470898 Section 153C requires a valid, actionable satisfaction based on seized material that pertains to the other person and can affect income determination for the relevant assessment year. A consolidated satisfaction note may be used, but it must identify the seized documents, relevant transactions and assessment-year-wise nexus, demonstrating application of mind. An identical generic note that omits these particulars fails the jurisdictional requirement. Such satisfaction is non est in law, rendering the assessment initiated on its basis unsustainable. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470898