https://www.taxtmi.com/caselaws?id=382319 Block assessment proceedings under section 158BD require the seized material to be transmitted to the Assessing Officer having jurisdiction over the other person, with proper satisfaction recorded before valid jurisdiction is assumed. The record also showed that the notice was issued after a change in jurisdiction, but no intimation order under section 127 was available. Because the satisfaction note was recorded by an officer other than the jurisdictional Assessing Officer who issued the notice, the statutory conditions for assuming jurisdiction were not duly complied with, and the block assessment was held invalid and liable to be quashed. en-us Mon, 24 Jun 2019 00:00:00 +0530 Sat, 29 Jun 2019 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382319 Block assessment proceedings under section 158BD require the seized material to be transmitted to the Assessing Officer having jurisdiction over the other person, with proper satisfaction recorded before valid jurisdiction is assumed. The record also showed that the notice was issued after a change in jurisdiction, but no intimation order under section 127 was available. Because the satisfaction note was recorded by an officer other than the jurisdictional Assessing Officer who issued the notice, the statutory conditions for assuming jurisdiction were not duly complied with, and the block assessment was held invalid and liable to be quashed. Case-Laws Income Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382319