https://www.taxtmi.com/caselaws?id=778039 SC held that notices under s.153C require the jurisdictional assessing officer to first record satisfaction that material received is likely to affect the total income of specific assessment years and then issue notice; assessment powers are confined to years to which the material relates. Absent material casting doubt on income estimation for particular year(s), s.153C cannot be invoked. The revenue conceded that similar SLPs had been dismissed; the present Special Leave Petitions were dismissed and delay in filing was condoned. en-us Thu, 04 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778039 SC held that notices under s.153C require the jurisdictional assessing officer to first record satisfaction that material received is likely to affect the total income of specific assessment years and then issue notice; assessment powers are confined to years to which the material relates. Absent material casting doubt on income estimation for particular year(s), s.153C cannot be invoked. The revenue conceded that similar SLPs had been dismissed; the present Special Leave Petitions were dismissed and delay in filing was condoned. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778039