https://www.taxtmi.com/caselaws?id=783880 Section 153C requires year-specific satisfaction that seized material is likely to affect determination of total income for the relevant assessment year. A consolidated satisfaction note covering multiple years, without independent year-wise linkage, was treated as an impermissible mechanical invocation of jurisdiction. On that basis, the assumption of jurisdiction under section 153C failed, and the assessments for the years in question were quashed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783880 Section 153C requires year-specific satisfaction that seized material is likely to affect determination of total income for the relevant assessment year. A consolidated satisfaction note covering multiple years, without independent year-wise linkage, was treated as an impermissible mechanical invocation of jurisdiction. On that basis, the assumption of jurisdiction under section 153C failed, and the assessments for the years in question were quashed. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783880