https://www.taxtmi.com/caselaws?id=780765 HC held that notices issued under s.153C were unsustainable and set aside. Applying the principle that the ten-year limitation runs from the date the jurisdictional AO of the non-searched person receives books, documents or assets seized from the searched person, the assessments for AYs 2010-11 to 2015-16 fell beyond the ten-year block as on the notice dates. The writ petitions were allowed and the impugned notices dated 31.08.2024 and 12.09.2024 were quashed. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780765 HC held that notices issued under s.153C were unsustainable and set aside. Applying the principle that the ten-year limitation runs from the date the jurisdictional AO of the non-searched person receives books, documents or assets seized from the searched person, the assessments for AYs 2010-11 to 2015-16 fell beyond the ten-year block as on the notice dates. The writ petitions were allowed and the impugned notices dated 31.08.2024 and 12.09.2024 were quashed. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780765