https://www.taxtmi.com/caselaws?id=791743 For proceedings under section 153C, the seized material must establish a document-wise or material-wise nexus with the specific assessment year concerned, because that nexus is a jurisdictional fact. A common satisfaction note covering multiple years is insufficient if it does not link the seized jewellery to the year in question or record that the material had a bearing on the assessee's total income for that year. In the absence of such correlation, the statutory condition for invoking section 153C is not satisfied, and the notice is bad in law. The assessment framed under section 153C read with section 143(3) is void ab initio and quashed. en-us Wed, 29 Apr 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791743 For proceedings under section 153C, the seized material must establish a document-wise or material-wise nexus with the specific assessment year concerned, because that nexus is a jurisdictional fact. A common satisfaction note covering multiple years is insufficient if it does not link the seized jewellery to the year in question or record that the material had a bearing on the assessee's total income for that year. In the absence of such correlation, the statutory condition for invoking section 153C is not satisfied, and the notice is bad in law. The assessment framed under section 153C read with section 143(3) is void ab initio and quashed. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791743