https://www.taxtmi.com/caselaws?id=795821 Separate satisfaction notes are required for each assessment year before initiating proceedings under Section 153C. Recording one common satisfaction note for multiple years fails to establish jurisdiction independently for each year and vitiates the initiation of proceedings. The assessments initiated on the basis of a common note covering six assessment years were therefore invalid and annulled in favour of the assessees. en-us Mon, 20 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795821 Separate satisfaction notes are required for each assessment year before initiating proceedings under Section 153C. Recording one common satisfaction note for multiple years fails to establish jurisdiction independently for each year and vitiates the initiation of proceedings. The assessments initiated on the basis of a common note covering six assessment years were therefore invalid and annulled in favour of the assessees. Case-Laws Income Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795821