https://www.taxtmi.com/caselaws?id=791023 Section 153C jurisdiction requires the Assessing Officer to record satisfaction that seized material has a bearing on the determination of total income for each relevant assessment year. A consolidated satisfaction note that neither identifies year-specific material nor allocates amounts to individual years does not meet this statutory condition. Without a clear linkage between the seized material and each assessment year, assumption of jurisdiction under section 153C is unsustainable and consequential assessments cannot be validly maintained. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791023 Section 153C jurisdiction requires the Assessing Officer to record satisfaction that seized material has a bearing on the determination of total income for each relevant assessment year. A consolidated satisfaction note that neither identifies year-specific material nor allocates amounts to individual years does not meet this statutory condition. Without a clear linkage between the seized material and each assessment year, assumption of jurisdiction under section 153C is unsustainable and consequential assessments cannot be validly maintained. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791023