https://www.taxtmi.com/caselaws?id=467786 Section 153C of the Income-tax Act can be invoked only when the jurisdictional Assessing Officer is satisfied that seized or requisitioned material has a bearing on the total income of the specific assessment year or years sought to be reopened. The material must be linked to those years; a broad invocation for multiple years is not justified where the satisfaction note relates only to other years and no incriminating material is found for the years covered by the notices. On that basis, the notices and consequential proceedings were held invalid and quashed, and the writ petitions succeeded. en-us Tue, 21 May 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467786 Section 153C of the Income-tax Act can be invoked only when the jurisdictional Assessing Officer is satisfied that seized or requisitioned material has a bearing on the total income of the specific assessment year or years sought to be reopened. The material must be linked to those years; a broad invocation for multiple years is not justified where the satisfaction note relates only to other years and no incriminating material is found for the years covered by the notices. On that basis, the notices and consequential proceedings were held invalid and quashed, and the writ petitions succeeded. Case-Laws Income Tax Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467786