https://www.taxtmi.com/caselaws?id=798468 Section 153C jurisdiction over a non-searched person depends on satisfaction being recorded within the statutory search-assessment framework. Recording satisfaction only after completion of the searched person's assessment falls outside that framework and invalidates the resulting assessment. Where the applicable provision excludes recourse to Section 153C, any permissible reassessment must instead be initiated under Section 147. The assessment was therefore treated as jurisdictionally invalid. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798468 Section 153C jurisdiction over a non-searched person depends on satisfaction being recorded within the statutory search-assessment framework. Recording satisfaction only after completion of the searched person's assessment falls outside that framework and invalidates the resulting assessment. Where the applicable provision excludes recourse to Section 153C, any permissible reassessment must instead be initiated under Section 147. The assessment was therefore treated as jurisdictionally invalid. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798468