https://www.taxtmi.com/caselaws?id=794807 Section 153C jurisdiction depends on a valid satisfaction note and a clear nexus between seized material and the other person's income; here, the Tribunal found that basis defective because the same additions were made in both hands and the relied-upon seized document was not used in the assessment order, so the 153C assessment for AY 2016-17 was quashed. For AY 2017-18, the Tribunal held that once the applicable route was section 153C, a regular assessment under section 143(3) could not stand, and it was treated as void ab initio. The remaining grounds were left open as academic. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794807 Section 153C jurisdiction depends on a valid satisfaction note and a clear nexus between seized material and the other person's income; here, the Tribunal found that basis defective because the same additions were made in both hands and the relied-upon seized document was not used in the assessment order, so the 153C assessment for AY 2016-17 was quashed. For AY 2017-18, the Tribunal held that once the applicable route was section 153C, a regular assessment under section 143(3) could not stand, and it was treated as void ab initio. The remaining grounds were left open as academic. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794807