https://www.taxtmi.com/caselaws?id=796796 Section 153C jurisdiction requires a statutory-compliant satisfaction identifying seized assets belonging to the third party, or books, documents or information pertaining or relating to that party, and expressly recording their bearing on determination of that party's total income. The distinct statutory categories cannot be treated interchangeably. Defective satisfaction invalidates Section 153C assessments for both abated and unabated years. Further, additions for unabated years must be founded on specific seized incriminating material; additions without such material are impermissible and unsustainable. Consequently, the search assessments were annulled, with factual-addition challenges and other grounds requiring no adjudication. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796796 Section 153C jurisdiction requires a statutory-compliant satisfaction identifying seized assets belonging to the third party, or books, documents or information pertaining or relating to that party, and expressly recording their bearing on determination of that party's total income. The distinct statutory categories cannot be treated interchangeably. Defective satisfaction invalidates Section 153C assessments for both abated and unabated years. Further, additions for unabated years must be founded on specific seized incriminating material; additions without such material are impermissible and unsustainable. Consequently, the search assessments were annulled, with factual-addition challenges and other grounds requiring no adjudication. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796796