https://www.taxtmi.com/caselaws?id=797901 Section 153C cannot be invoked against an other person where the jurisdictional satisfaction is recorded after 1 April 2021, even if the underlying search occurred earlier. Recording satisfaction is the relevant jurisdictional event. Where it arose after the Finance Act 2021 reassessment framework became applicable, reassessment action had to comply with Sections 147 and 148. Notices issued and consequential proceedings commenced under Section 153C in those circumstances lacked jurisdiction and could not be sustained. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797901 Section 153C cannot be invoked against an other person where the jurisdictional satisfaction is recorded after 1 April 2021, even if the underlying search occurred earlier. Recording satisfaction is the relevant jurisdictional event. Where it arose after the Finance Act 2021 reassessment framework became applicable, reassessment action had to comply with Sections 147 and 148. Notices issued and consequential proceedings commenced under Section 153C in those circumstances lacked jurisdiction and could not be sustained. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797901