https://www.taxtmi.com/caselaws?id=792839 Jurisdiction under section 153C requires a recorded satisfaction that seized material belonging to the assessee has a bearing on determining total income for the relevant assessment years. A satisfaction note that merely identifies seized documents, without recording this statutory linkage, fails to meet the mandatory jurisdictional condition. Consequently, assumption of jurisdiction under section 153C is invalid and the assessment cannot be sustained; remaining grounds need not be addressed. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792839 Jurisdiction under section 153C requires a recorded satisfaction that seized material belonging to the assessee has a bearing on determining total income for the relevant assessment years. A satisfaction note that merely identifies seized documents, without recording this statutory linkage, fails to meet the mandatory jurisdictional condition. Consequently, assumption of jurisdiction under section 153C is invalid and the assessment cannot be sustained; remaining grounds need not be addressed. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792839