https://www.taxtmi.com/caselaws?id=467874 Section 153C proceedings require the jurisdictional Assessing Officer to record satisfaction that seized books, documents or assets pertain to the other person and bear on determination of that person's total income. The notes identify that proceedings were initiated after the statutory exclusion became applicable to searches initiated on or after 1 April 2021, rendering the initiation without jurisdiction. They also identify that the satisfaction note lacked the required finding connecting the seized material to determination of total income, leaving the jurisdictional precondition unmet. On these grounds, the assessments for the relevant years were quashed. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 11 May 2026 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467874 Section 153C proceedings require the jurisdictional Assessing Officer to record satisfaction that seized books, documents or assets pertain to the other person and bear on determination of that person's total income. The notes identify that proceedings were initiated after the statutory exclusion became applicable to searches initiated on or after 1 April 2021, rendering the initiation without jurisdiction. They also identify that the satisfaction note lacked the required finding connecting the seized material to determination of total income, leaving the jurisdictional precondition unmet. On these grounds, the assessments for the relevant years were quashed. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467874