https://www.taxtmi.com/caselaws?id=780372 Proceedings under the income-tax search assessment regime based on loose sheets and diaries were treated as contrary to law where the material lacked evidentiary support and the recorded satisfaction was consolidated across different assessment years. The text states that a separate satisfaction note is required for each assessment year under section 153C, and that failure to do so vitiates the assessment proceedings. It also records the Supreme Court's refusal to interfere under Article 136, leaving the impugned notices and related proceedings undisturbed as void and illegal in the writ appeals. en-us Mon, 27 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 18:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780372 Proceedings under the income-tax search assessment regime based on loose sheets and diaries were treated as contrary to law where the material lacked evidentiary support and the recorded satisfaction was consolidated across different assessment years. The text states that a separate satisfaction note is required for each assessment year under section 153C, and that failure to do so vitiates the assessment proceedings. It also records the Supreme Court's refusal to interfere under Article 136, leaving the impugned notices and related proceedings undisturbed as void and illegal in the writ appeals. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780372