https://www.taxtmi.com/caselaws?id=785208 The article examines challenge to initiation of assessments following seizure-derived proceedings where the satisfaction note relied solely on a WhatsApp chat to support addition under unexplained investment. The legal reasoning emphasises that a satisfaction note confined to a single information source without corroborative evidence fails to constitute valid satisfaction for triggering search/seizure-linked assessments, and consequently such assessment orders are void ab initio. The operative point is that electronic messages require corroboration before they can sustain initiation and completion of assessments predicated on seizure-derived material. en-us Mon, 17 Nov 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785208 The article examines challenge to initiation of assessments following seizure-derived proceedings where the satisfaction note relied solely on a WhatsApp chat to support addition under unexplained investment. The legal reasoning emphasises that a satisfaction note confined to a single information source without corroborative evidence fails to constitute valid satisfaction for triggering search/seizure-linked assessments, and consequently such assessment orders are void ab initio. The operative point is that electronic messages require corroboration before they can sustain initiation and completion of assessments predicated on seizure-derived material. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785208