https://www.taxtmi.com/caselaws?id=469459 Assessment jurisdiction under the search provisions must remain within the statutory framework once proceedings under Section 153C are initiated on the basis of seized material and a satisfaction note. Here, notice under Section 153C was issued and later withdrawn, yet the assessment was completed under Section 143(3). On these facts, the assessment was treated as beyond the permissible scope of search-based jurisdiction and therefore void ab initio for the assessment year concerned. The Revenue's appeal was dismissed as infructuous. en-us Wed, 06 Sep 2023 00:00:00 +0530 Thu, 18 Jun 2026 16:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469459 Assessment jurisdiction under the search provisions must remain within the statutory framework once proceedings under Section 153C are initiated on the basis of seized material and a satisfaction note. Here, notice under Section 153C was issued and later withdrawn, yet the assessment was completed under Section 143(3). On these facts, the assessment was treated as beyond the permissible scope of search-based jurisdiction and therefore void ab initio for the assessment year concerned. The Revenue's appeal was dismissed as infructuous. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469459