https://www.taxtmi.com/caselaws?id=463144 The HC upheld the Tribunal's dismissal of the appellant's appeals for AYs 2003-04 and 2004-05, confirming that the six-year limitation period under Section 153C begins from the date the jurisdictional AO of the non-searched entity receives the seized documents, deemed as the date of search. The court applied the amended Section 153C, effective from 1-6-2015, since the non-searched entity's documents were seized post-amendment. The appellant's contention that the limitation should start from the original search date on the searched entity was rejected. The HC ruled against the appellant, affirming the validity of the notice issued under Section 153C within the prescribed limitation period. en-us Mon, 10 Feb 2025 00:00:00 +0530 Fri, 08 Aug 2025 13:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463144 The HC upheld the Tribunal's dismissal of the appellant's appeals for AYs 2003-04 and 2004-05, confirming that the six-year limitation period under Section 153C begins from the date the jurisdictional AO of the non-searched entity receives the seized documents, deemed as the date of search. The court applied the amended Section 153C, effective from 1-6-2015, since the non-searched entity's documents were seized post-amendment. The appellant's contention that the limitation should start from the original search date on the searched entity was rejected. The HC ruled against the appellant, affirming the validity of the notice issued under Section 153C within the prescribed limitation period. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463144