https://www.taxtmi.com/caselaws?id=777066 ITAT DELHI-AT held the assessment concluded u/s 143(3) was without jurisdiction and should have been framed u/s 153C. Applying settled law, the search/reacquisition date is to be construed from initiation of search or receipt of seized material; absent a recorded handing-over date, jurisdiction arose from the notice u/s 153C issued on 27/06/2016. The search assessment year for the assessee is AY 2017-18, so AY 2015-16 fell within the six-year window linked to the search and required reassessment u/s 153C. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 22 Aug 2025 10:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777066 ITAT DELHI-AT held the assessment concluded u/s 143(3) was without jurisdiction and should have been framed u/s 153C. Applying settled law, the search/reacquisition date is to be construed from initiation of search or receipt of seized material; absent a recorded handing-over date, jurisdiction arose from the notice u/s 153C issued on 27/06/2016. The search assessment year for the assessee is AY 2017-18, so AY 2015-16 fell within the six-year window linked to the search and required reassessment u/s 153C. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777066