https://www.taxtmi.com/caselaws?id=775106 Section 153C jurisdiction requires seized or incriminating material to belong to or relate to the specific assessment year for which action is initiated. Where the satisfaction note identified different financial years and corresponding assessment years, it did not support a notice for Assessment Year 2016-17. The notice under Section 153C for that year was therefore quashed. As the foundational notice failed, consequential notices issued under Sections 143(2) and 142(1) were also set aside. en-us Mon, 14 Jul 2025 00:00:00 +0530 Mon, 23 Mar 2026 14:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775106 Section 153C jurisdiction requires seized or incriminating material to belong to or relate to the specific assessment year for which action is initiated. Where the satisfaction note identified different financial years and corresponding assessment years, it did not support a notice for Assessment Year 2016-17. The notice under Section 153C for that year was therefore quashed. As the foundational notice failed, consequential notices issued under Sections 143(2) and 142(1) were also set aside. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775106