https://www.taxtmi.com/caselaws?id=779028 SC dismissed the delayed SLPs and upheld the HC's quashing of assessment notices issued under s.153C. The HC had held that powers under s.153C are confined to years to which seized material relates or may influence, and absent material casting doubt on estimation of income for specific years, the AO cannot invoke s.153C. The SC found the delay in filing SLPs unexplained and, on merits, saw no reason to interfere with the HC's conclusion; the impugned notices were therefore quashed and the petitions dismissed. en-us Fri, 25 Jul 2025 00:00:00 +0530 Mon, 29 Sep 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779028 SC dismissed the delayed SLPs and upheld the HC's quashing of assessment notices issued under s.153C. The HC had held that powers under s.153C are confined to years to which seized material relates or may influence, and absent material casting doubt on estimation of income for specific years, the AO cannot invoke s.153C. The SC found the delay in filing SLPs unexplained and, on merits, saw no reason to interfere with the HC's conclusion; the impugned notices were therefore quashed and the petitions dismissed. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779028