https://www.taxtmi.com/caselaws?id=467705 Section 153C jurisdiction depends on a prior satisfaction note linking identified incriminating material to the total income of the specific assessment year sought to be assessed. A general reference to seized documents, broad scrutiny, or revenue leakage concerns is insufficient unless the material is shown to have a bearing on that year's assessment. Where the satisfaction note does not connect the seized material to the relevant year and its income impact, the statutory precondition fails and proceedings under section 153C are invalid. On that basis, the jurisdictional challenge succeeded and the assessment was quashed. en-us Thu, 13 Mar 2025 00:00:00 +0530 Mon, 30 Mar 2026 15:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467705 Section 153C jurisdiction depends on a prior satisfaction note linking identified incriminating material to the total income of the specific assessment year sought to be assessed. A general reference to seized documents, broad scrutiny, or revenue leakage concerns is insufficient unless the material is shown to have a bearing on that year's assessment. Where the satisfaction note does not connect the seized material to the relevant year and its income impact, the statutory precondition fails and proceedings under section 153C are invalid. On that basis, the jurisdictional challenge succeeded and the assessment was quashed. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467705