https://www.taxtmi.com/caselaws?id=782386 HC held that for proceedings u/s 153C arising from a search conducted on 21.08.2019, where the AO for the searched party and the third party is the same, the first limb of clause (ii) of the third proviso to Section 153B(1) applies, giving 12 months from the end of the relevant FY. With TOLA and Notification S.O. 966(E), the limitation extended to 30.09.2021. As assessments for A.Y. 2014-15 to 2019-20 were not completed by that date, they were time-barred. HC quashed the proceedings and allowed the petition. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 14 May 2026 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782386 HC held that for proceedings u/s 153C arising from a search conducted on 21.08.2019, where the AO for the searched party and the third party is the same, the first limb of clause (ii) of the third proviso to Section 153B(1) applies, giving 12 months from the end of the relevant FY. With TOLA and Notification S.O. 966(E), the limitation extended to 30.09.2021. As assessments for A.Y. 2014-15 to 2019-20 were not completed by that date, they were time-barred. HC quashed the proceedings and allowed the petition. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782386