https://www.taxtmi.com/caselaws?id=789131 Assessment under section 153C requires assessment year-wise nexus between the incriminating material and the jurisdictional satisfaction recorded for initiation. Where the satisfaction note refers to incriminating material only for different assessment years, notices under section 153C and consequential proceedings cannot be sustained. The Delhi HC held the impugned notices invalid on that basis, and the SC dismissed the special leave petitions, finding no ground to interfere with those orders. 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 nexus between the incriminating material and the jurisdictional satisfaction recorded for initiation. Where the satisfaction note refers to incriminating material only for different assessment years, notices under section 153C and consequential proceedings cannot be sustained. The Delhi HC held the impugned notices invalid on that basis, and the SC dismissed the special leave petitions, finding no ground to interfere with those orders. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789131