https://www.taxtmi.com/caselaws?id=473045 The jurisdictional satisfaction note under section 153C must disclose how seized incriminating material bears on the other person's total income for the relevant assessment years. A common note covering multiple years must establish that connection for those years; assessments without the required jurisdictional satisfaction cannot stand, and additions based on invalid assessments cannot survive. Additional legal grounds may be admitted where they go to the root of the matter and require no fresh investigation of facts. en-us Wed, 20 May 2026 00:00:00 +0530 Mon, 02 Nov 2026 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473045 The jurisdictional satisfaction note under section 153C must disclose how seized incriminating material bears on the other person's total income for the relevant assessment years. A common note covering multiple years must establish that connection for those years; assessments without the required jurisdictional satisfaction cannot stand, and additions based on invalid assessments cannot survive. Additional legal grounds may be admitted where they go to the root of the matter and require no fresh investigation of facts. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473045