https://www.taxtmi.com/caselaws?id=780301 ITAT held the AO's assumption of jurisdiction under s.153C void. The satisfaction note forwarded by the AO of the searched person misattributed seized WhatsApp material to the assessee and a consolidated satisfaction note covering multiple years was recorded, which is impermissible. The assessee's AO relied on appraisals, portal data and third-party statements rather than forming year-specific satisfaction solely on the seized material; those conclusions were treated as legally untenable and vitiated framing of reassessments under s.153C. Consequently the assessments under s.153C were invalid. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780301 ITAT held the AO's assumption of jurisdiction under s.153C void. The satisfaction note forwarded by the AO of the searched person misattributed seized WhatsApp material to the assessee and a consolidated satisfaction note covering multiple years was recorded, which is impermissible. The assessee's AO relied on appraisals, portal data and third-party statements rather than forming year-specific satisfaction solely on the seized material; those conclusions were treated as legally untenable and vitiated framing of reassessments under s.153C. Consequently the assessments under s.153C were invalid. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780301