https://www.taxtmi.com/caselaws?id=467900 Assessments under section 153C require material belonging to or relating to the assessee, a bearing on total income, and a recorded satisfaction note before jurisdiction can be assumed. The text states that the relevant years were unabated, the additions were based on material from an earlier search in another case rather than incriminating material seized in the assessee's search, and no proper satisfaction note was shown. On that basis, the assessments were treated as invalid and quashed, so the additions did not survive. en-us Fri, 17 May 2024 00:00:00 +0530 Wed, 08 Apr 2026 20:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467900 Assessments under section 153C require material belonging to or relating to the assessee, a bearing on total income, and a recorded satisfaction note before jurisdiction can be assumed. The text states that the relevant years were unabated, the additions were based on material from an earlier search in another case rather than incriminating material seized in the assessee's search, and no proper satisfaction note was shown. On that basis, the assessments were treated as invalid and quashed, so the additions did not survive. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467900