https://www.taxtmi.com/caselaws?id=776359 The HC held that a notice under Section 153C can only be issued for the assessment years corresponding to the incriminating material gathered or obtained. Following the SC ruling in Sinhgad Technical Education Society, which disallowed notices for earlier assessment years not covered by the material, and the Delhi HC's decision in Saksham Commodities Ltd., the court allowed the assessee's appeal. The notice issued for assessment years beyond those linked to the seized material was declared invalid. en-us Mon, 04 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776359 The HC held that a notice under Section 153C can only be issued for the assessment years corresponding to the incriminating material gathered or obtained. Following the SC ruling in Sinhgad Technical Education Society, which disallowed notices for earlier assessment years not covered by the material, and the Delhi HC's decision in Saksham Commodities Ltd., the court allowed the assessee's appeal. The notice issued for assessment years beyond those linked to the seized material was declared invalid. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776359