https://www.taxtmi.com/caselaws?id=789131 Assessment under section 153C requires assessment year-wise incriminating material and corresponding jurisdictional satisfaction before initiation. Where the satisfaction note referred to incriminating material only for different assessment years, the HC held that the notices under section 153C and all consequential proceedings could not be sustained. The SC found no ground to interfere and dismissed the Special Leave Petitions. en-us Wed, 01 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789131 Assessment under section 153C requires assessment year-wise incriminating material and corresponding jurisdictional satisfaction before initiation. Where the satisfaction note referred to incriminating material only for different assessment years, the HC held that the notices under section 153C and all consequential proceedings could not be sustained. The SC found no ground to interfere and dismissed the Special Leave Petitions. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789131