https://www.taxtmi.com/caselaws?id=798360 Section 153C proceedings require a satisfaction note to be recorded when proceedings against the searched person are initiated, during those proceedings, or immediately after their completion. Recording satisfaction more than four years after completion of the searched person's assessment does not meet the requirement of immediate recording. Pandemic-related disruption and the faceless assessment scheme do not justify that delay. Consequently, the delayed satisfaction note invalidates the proceedings against the person other than the searched person, requiring the notice, consequential assessment order and demand notice to be quashed. en-us Mon, 27 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798360 Section 153C proceedings require a satisfaction note to be recorded when proceedings against the searched person are initiated, during those proceedings, or immediately after their completion. Recording satisfaction more than four years after completion of the searched person's assessment does not meet the requirement of immediate recording. Pandemic-related disruption and the faceless assessment scheme do not justify that delay. Consequently, the delayed satisfaction note invalidates the proceedings against the person other than the searched person, requiring the notice, consequential assessment order and demand notice to be quashed. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798360