https://www.taxtmi.com/caselaws?id=466177 Validity of assessments under search-related provisions is examined through sufficiency of satisfaction notes and approvals; where recorded satisfaction is not in terms of, or contemplated by, the relevant provision and there is a dichotomy between the satisfaction and the seized material, the approval and consequent notice issuance are vitiated, resulting in want of jurisdiction. Non-application of mind in recording approvals similarly renders them invalid, and invalid satisfactions or approvals preclude valid notice issuance and make assessments bad in law, obviating the need to decide underlying additions on merits. en-us Tue, 13 Feb 2024 00:00:00 +0530 Wed, 28 Jan 2026 13:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466177 Validity of assessments under search-related provisions is examined through sufficiency of satisfaction notes and approvals; where recorded satisfaction is not in terms of, or contemplated by, the relevant provision and there is a dichotomy between the satisfaction and the seized material, the approval and consequent notice issuance are vitiated, resulting in want of jurisdiction. Non-application of mind in recording approvals similarly renders them invalid, and invalid satisfactions or approvals preclude valid notice issuance and make assessments bad in law, obviating the need to decide underlying additions on merits. Case-Laws Income Tax Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466177