https://www.taxtmi.com/caselaws?id=796875 Section 153C proceedings must remain within the six assessment years preceding the deemed search year unless the extended period validly applies; an assessment outside that block lacks jurisdiction. For years within the search block, assessments based on search material must follow Section 153C rather than ordinary assessment under Section 143(3). In an unabated year, additions require incriminating material and cannot rest solely on a changed accounting method or estimated income. Jurisdiction also requires year-specific satisfaction identifying seized material linked to the assessee and income determination. A consolidated satisfaction note based only on surrender letters, together with a non-speaking consolidated approval under Section 153D, does not establish valid jurisdiction, rendering consequential proceedings void. en-us Fri, 17 Jul 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796875 Section 153C proceedings must remain within the six assessment years preceding the deemed search year unless the extended period validly applies; an assessment outside that block lacks jurisdiction. For years within the search block, assessments based on search material must follow Section 153C rather than ordinary assessment under Section 143(3). In an unabated year, additions require incriminating material and cannot rest solely on a changed accounting method or estimated income. Jurisdiction also requires year-specific satisfaction identifying seized material linked to the assessee and income determination. A consolidated satisfaction note based only on surrender letters, together with a non-speaking consolidated approval under Section 153D, does not establish valid jurisdiction, rendering consequential proceedings void. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796875