https://www.taxtmi.com/caselaws?id=770015 Delhi HC held that assessment notices under Section 153C issued after the limitation period had expired were invalid. The court clarified that for persons other than those searched, the limitation period of twelve months from the end of the financial year begins from when the assessing officer receives documents from the searching officer, not from the original search date. Since documents were received on 24.06.2022, the twelve-month period expired on 31.03.2024, making subsequent assessment notices time-barred and legally ineffective. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770015 Delhi HC held that assessment notices under Section 153C issued after the limitation period had expired were invalid. The court clarified that for persons other than those searched, the limitation period of twelve months from the end of the financial year begins from when the assessing officer receives documents from the searching officer, not from the original search date. Since documents were received on 24.06.2022, the twelve-month period expired on 31.03.2024, making subsequent assessment notices time-barred and legally ineffective. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770015