https://www.taxtmi.com/caselaws?id=471878 Section 153C jurisdiction requires the Assessing Officer of the searched person to record a valid satisfaction linking seized material to the other assessee. The satisfaction must identify whether the material belongs to, pertains to, or relates to that assessee. Failure to specify this statutory nexus is a fatal jurisdictional defect under a strict interpretation of Section 153C. Assessments initiated without such valid satisfaction are invalid and liable to be quashed. en-us Wed, 20 May 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471878 Section 153C jurisdiction requires the Assessing Officer of the searched person to record a valid satisfaction linking seized material to the other assessee. The satisfaction must identify whether the material belongs to, pertains to, or relates to that assessee. Failure to specify this statutory nexus is a fatal jurisdictional defect under a strict interpretation of Section 153C. Assessments initiated without such valid satisfaction are invalid and liable to be quashed. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471878