https://www.taxtmi.com/caselaws?id=788737 For valid assumption of jurisdiction under section 153C, the satisfaction note must expressly record that the seized material has a bearing on determination of the assessee's total income. As this essential linkage was not recorded, the statutory basis for the proceedings was deficient. The assessments were therefore treated as invalid and non est, and the jurisdictional challenge succeeded. The Revenue's appeals were dismissed and the cross objections were allowed. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788737 For valid assumption of jurisdiction under section 153C, the satisfaction note must expressly record that the seized material has a bearing on determination of the assessee's total income. As this essential linkage was not recorded, the statutory basis for the proceedings was deficient. The assessments were therefore treated as invalid and non est, and the jurisdictional challenge succeeded. The Revenue's appeals were dismissed and the cross objections were allowed. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788737