https://www.taxtmi.com/caselaws?id=56554 In block assessment proceedings, a notice under section 158BC must comply with mandatory jurisdictional requirements, including clear specification of the assessee's status and the manner of verification and signing; a vague or inconsistent notice is invalid and cannot validly set the assessment in motion. Proceedings under section 158BD require discernible pre-notice satisfaction of the Assessing Officer, based on seized material, that undisclosed income belongs to a person other than the searched person; such satisfaction must appear from the record before initiation and cannot be cured later by the assessment order. The article states that failure on either requirement vitiates jurisdiction and renders the resulting block assessment unsustainable. en-us Tue, 31 Dec 2002 00:00:00 +0530 Sat, 04 Dec 2010 14:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56554 In block assessment proceedings, a notice under section 158BC must comply with mandatory jurisdictional requirements, including clear specification of the assessee's status and the manner of verification and signing; a vague or inconsistent notice is invalid and cannot validly set the assessment in motion. Proceedings under section 158BD require discernible pre-notice satisfaction of the Assessing Officer, based on seized material, that undisclosed income belongs to a person other than the searched person; such satisfaction must appear from the record before initiation and cannot be cured later by the assessment order. The article states that failure on either requirement vitiates jurisdiction and renders the resulting block assessment unsustainable. Case-Laws Income Tax Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56554