https://www.taxtmi.com/caselaws?id=781788 SC dismissed the Revenue's Special Leave Petitions challenging the HC's quashing of notices issued under Section 153C. It upheld the HC's view that mere existence of power to assess six or ten preceding assessment years does not permit indiscriminate invocation of Section 153C; the AO must first be satisfied that seized material has a bearing on the total income of those years. SC found gross, unexplained delay in filing the SLPs and, finding no ground to interfere with the HC's reasoning, dismissed the petitions on delay as well as on merits. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 17:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781788 SC dismissed the Revenue's Special Leave Petitions challenging the HC's quashing of notices issued under Section 153C. It upheld the HC's view that mere existence of power to assess six or ten preceding assessment years does not permit indiscriminate invocation of Section 153C; the AO must first be satisfied that seized material has a bearing on the total income of those years. SC found gross, unexplained delay in filing the SLPs and, finding no ground to interfere with the HC's reasoning, dismissed the petitions on delay as well as on merits. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781788