https://www.taxtmi.com/caselaws?id=469574 A consolidated satisfaction note under section 153C, recorded for multiple assessment years rather than year-wise, was held insufficient to meet the jurisdictional requirement for initiation of proceedings. On that footing, the assessment framed under section 143(3) read with section 153C for the year under appeal could not be sustained and was quashed. The remaining grounds on merits were left open and not adjudicated because the foundational jurisdictional defect was ative. en-us Tue, 17 Feb 2026 00:00:00 +0530 Mon, 22 Jun 2026 19:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469574 A consolidated satisfaction note under section 153C, recorded for multiple assessment years rather than year-wise, was held insufficient to meet the jurisdictional requirement for initiation of proceedings. On that footing, the assessment framed under section 143(3) read with section 153C for the year under appeal could not be sustained and was quashed. The remaining grounds on merits were left open and not adjudicated because the foundational jurisdictional defect was ative. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469574