https://www.taxtmi.com/caselaws?id=797321 Section 153C requires the satisfaction note and consequential notice to be issued immediately after the searched person's assessment proceedings. A ten-month interval between completion of those proceedings and issuance of the satisfaction notes and notices was not a reasonable time. On identical facts involving the same assessee for other assessment years, the binding determination governed the position. The delayed Section 153C notices were therefore time-barred and invalid. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797321 Section 153C requires the satisfaction note and consequential notice to be issued immediately after the searched person's assessment proceedings. A ten-month interval between completion of those proceedings and issuance of the satisfaction notes and notices was not a reasonable time. On identical facts involving the same assessee for other assessment years, the binding determination governed the position. The delayed Section 153C notices were therefore time-barred and invalid. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797321