https://www.taxtmi.com/caselaws?id=473044 Recorded satisfaction under section 153C must establish that seized material relates to the assessee and bears on the determination of the assessee's total income. These requirements apply to seized digital evidence and are necessary for jurisdiction to initiate proceedings and make an assessment. Satisfaction that does not address both matters is insufficient to support the resulting assessment. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 02 Nov 2026 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473044 Recorded satisfaction under section 153C must establish that seized material relates to the assessee and bears on the determination of the assessee's total income. These requirements apply to seized digital evidence and are necessary for jurisdiction to initiate proceedings and make an assessment. Satisfaction that does not address both matters is insufficient to support the resulting assessment. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473044