https://www.taxtmi.com/caselaws?id=779299 Section 153C jurisdiction requires a satisfaction note that specifically identifies the seized material and correlates it document-wise and year-wise to the assessee and the relevant assessment years. A consolidated note that does not show which documents belong to or pertain to the assessee, or how each item is relevant to each year, is insufficient to confer valid jurisdiction. On that reasoning, the assumption of jurisdiction under section 153C was held invalid, and the assessee succeeded on the jurisdictional challenge. 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 Section 153C jurisdiction requires a satisfaction note that specifically identifies the seized material and correlates it document-wise and year-wise to the assessee and the relevant assessment years. A consolidated note that does not show which documents belong to or pertain to the assessee, or how each item is relevant to each year, is insufficient to confer valid jurisdiction. On that reasoning, the assumption of jurisdiction under section 153C was held invalid, and the assessee succeeded on the jurisdictional challenge. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779299