Commissioner of Income Tax v. Mechmen
60 Taxmann.com 484High Court2015#798 most cited
What is Commissioner of Income Tax v. Mechmen authority for?
For initiating proceedings under Section 153C against a person other than the one searched, the Assessing Officer (AO) must mandatorily record satisfaction that seized assets/documents belong to that other person. This satisfaction is a jurisdictional prerequisite, even if the AO for both the searched person and the other person is the same.
129
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.
Also referred to as
Commissioner of Income Tax v. Mechmen · Section 153C · mandatory satisfaction · AO jurisdiction · common AO · seized assets · other person assessment · search assessment · Section 132
Also reported as
380 ITR 591233 Taxmann 540280 CTR 198
Sections most often in play
Issues it is cited on
Judgments citing Commissioner of Income Tax v. Mechmen
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