https://www.taxtmi.com/caselaws?id=471297 Section 153C assessment of a person other than the searched person requires the six-year assessment block to be reckoned from the date satisfaction is recorded. Assessment years outside that block are invalid unless the relevant amendment is shown to apply. A satisfaction note must also establish that seized documents pertain or relate to the third person; describing documents as "belonging to" that person does not satisfy section 153C(1)(b), as that expression concerns specified assets. Failure on either jurisdictional requirement renders the assessment unsustainable. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 28 Aug 2026 20:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471297 Section 153C assessment of a person other than the searched person requires the six-year assessment block to be reckoned from the date satisfaction is recorded. Assessment years outside that block are invalid unless the relevant amendment is shown to apply. A satisfaction note must also establish that seized documents pertain or relate to the third person; describing documents as "belonging to" that person does not satisfy section 153C(1)(b), as that expression concerns specified assets. Failure on either jurisdictional requirement renders the assessment unsustainable. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471297