https://www.taxtmi.com/caselaws?id=779299 ITAT set aside assessment proceedings under section 153C, holding the AO's satisfaction note vague and non-compliant: it failed to identify incriminating documents as belonging to the assessee, did not link seized material to the specific assessment year or quantify relevant quantum, and recorded only consolidated, nonspecific satisfaction. On that basis the AO lacked jurisdiction to proceed and the assessee's appeal was allowed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779299 ITAT set aside assessment proceedings under section 153C, holding the AO's satisfaction note vague and non-compliant: it failed to identify incriminating documents as belonging to the assessee, did not link seized material to the specific assessment year or quantify relevant quantum, and recorded only consolidated, nonspecific satisfaction. On that basis the AO lacked jurisdiction to proceed and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779299