https://www.taxtmi.com/caselaws?id=785208 Validity of jurisdiction under section 153C depends on a properly recorded, reasoned satisfaction specific to each assessment year covered. A satisfaction note based on a single item of information relating only to the relevant year cannot validly support initiation of proceedings for multiple years without year-specific reasoning. Where this jurisdictional prerequisite is absent, an assessment completed under section 143(3) pursuant to such section 153C proceedings lacks a valid legal foundation and is void from inception. 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 Validity of jurisdiction under section 153C depends on a properly recorded, reasoned satisfaction specific to each assessment year covered. A satisfaction note based on a single item of information relating only to the relevant year cannot validly support initiation of proceedings for multiple years without year-specific reasoning. Where this jurisdictional prerequisite is absent, an assessment completed under section 143(3) pursuant to such section 153C proceedings lacks a valid legal foundation and is void from inception. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785208