https://www.taxtmi.com/caselaws?id=212632 HC dismissed the writ challenging assumption of jurisdiction under s.153C read with s.153A. The court held that once s.153A applies, a single block assessment covers the six assessment years immediately preceding the relevant year. The Assessing Officer must be satisfied that seized books, documents or valuables found in a search belong to a person other than the searched person before proceeding under s.153C. The court noted statutory safeguards for affected persons and rejected the claim that jurisdiction was illegally assumed, thereby upholding the assessments and quashing relief. en-us Thu, 29 Mar 2012 00:00:00 +0530 Mon, 18 Aug 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212632 HC dismissed the writ challenging assumption of jurisdiction under s.153C read with s.153A. The court held that once s.153A applies, a single block assessment covers the six assessment years immediately preceding the relevant year. The Assessing Officer must be satisfied that seized books, documents or valuables found in a search belong to a person other than the searched person before proceeding under s.153C. The court noted statutory safeguards for affected persons and rejected the claim that jurisdiction was illegally assumed, thereby upholding the assessments and quashing relief. Case-Laws Income Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212632