https://www.taxtmi.com/caselaws?id=800102 Section 153C requires the jurisdictional Assessing Officer of the other person to independently examine seized material and record satisfaction that it is relevant to determining that person's total income for the relevant assessment year. Reproducing information received from the Assessing Officer of the searched person and merely describing the matter as fit for notice does not meet this mandatory condition. Where the satisfaction record does not identify how the seized material affects the assessee's total income for the impugned year, initiation of Section 153C proceedings lacks valid jurisdiction. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800102 Section 153C requires the jurisdictional Assessing Officer of the other person to independently examine seized material and record satisfaction that it is relevant to determining that person's total income for the relevant assessment year. Reproducing information received from the Assessing Officer of the searched person and merely describing the matter as fit for notice does not meet this mandatory condition. Where the satisfaction record does not identify how the seized material affects the assessee's total income for the impugned year, initiation of Section 153C proceedings lacks valid jurisdiction. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800102