https://www.taxtmi.com/caselaws?id=769541 The HC dismissed writ petitions challenging notices issued under Section 153C as barred by limitation. The court held that for calculating the 6-year limitation period, the relevant date is when documents/materials were collected from the petitioner (other person) on 30.06.2022, not the search date of 10.11.2020. Since the show cause notice was issued on 30.12.2024, well within the limitation period from 30.06.2022, the proceedings were not time-barred. The court rejected petitioner's arguments and upheld the validity of the notices. en-us Fri, 28 Mar 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769541 The HC dismissed writ petitions challenging notices issued under Section 153C as barred by limitation. The court held that for calculating the 6-year limitation period, the relevant date is when documents/materials were collected from the petitioner (other person) on 30.06.2022, not the search date of 10.11.2020. Since the show cause notice was issued on 30.12.2024, well within the limitation period from 30.06.2022, the proceedings were not time-barred. The court rejected petitioner's arguments and upheld the validity of the notices. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769541