https://www.taxtmi.com/caselaws?id=467766 Section 153C proceedings require a jurisdictional satisfaction note recording both that the seized material pertains to the assessee and that it has a bearing on the determination of total income. A note stating only that the material belonged to or pertained to the assessee is insufficient if it does not show the necessary nexus with income computation. Where that statutory satisfaction is absent, the defect goes to the root of jurisdiction and vitiates the reassessment process, including the consequential assessment. en-us Wed, 21 Jan 2026 00:00:00 +0530 Mon, 30 Mar 2026 17:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467766 Section 153C proceedings require a jurisdictional satisfaction note recording both that the seized material pertains to the assessee and that it has a bearing on the determination of total income. A note stating only that the material belonged to or pertained to the assessee is insufficient if it does not show the necessary nexus with income computation. Where that statutory satisfaction is absent, the defect goes to the root of jurisdiction and vitiates the reassessment process, including the consequential assessment. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467766