https://www.taxtmi.com/caselaws?id=469250 Section 153C jurisdiction depends on seized material that belongs to, pertains to, or relates to the other person and has a direct nexus with the relevant assessment year. Here, the seized documents cited in the satisfaction note were found to relate to other entities, not the assessee, and the record did not establish that they belonged to the assessee or bore on income for the year in issue. Without these jurisdictional facts, the statutory precondition for issuing notice under section 153C was not met, and the notice was therefore invalid. The assessment founded on that notice could not be sustained. en-us Wed, 01 Nov 2023 00:00:00 +0530 Thu, 11 Jun 2026 15:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469250 Section 153C jurisdiction depends on seized material that belongs to, pertains to, or relates to the other person and has a direct nexus with the relevant assessment year. Here, the seized documents cited in the satisfaction note were found to relate to other entities, not the assessee, and the record did not establish that they belonged to the assessee or bore on income for the year in issue. Without these jurisdictional facts, the statutory precondition for issuing notice under section 153C was not met, and the notice was therefore invalid. The assessment founded on that notice could not be sustained. Case-Laws Income Tax Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469250