https://www.taxtmi.com/caselaws?id=438979 The Tribunal held that the assessment proceedings for AY 2011-12 and 2012-13 were not in accordance with the law as the reassessment period under Section 153C should be counted from the date of receipt of seized material by the Assessing Officer of the other person. Consequently, the Revenue's appeals were dismissed, and the assessee's cross-objections were allowed. The order was pronounced on 29/09/2022. en-us Thu, 29 Sep 2022 00:00:00 +0530 Tue, 13 Jun 2023 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438979 The Tribunal held that the assessment proceedings for AY 2011-12 and 2012-13 were not in accordance with the law as the reassessment period under Section 153C should be counted from the date of receipt of seized material by the Assessing Officer of the other person. Consequently, the Revenue's appeals were dismissed, and the assessee's cross-objections were allowed. The order was pronounced on 29/09/2022. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438979