https://www.taxtmi.com/caselaws?id=782731 ITAT Delhi-AT held that for purposes of s.153C, the "date of search" for a non-searched person is the date on which the AO of such person records satisfaction and receives seized material pertaining to that person. Applying this principle, the satisfaction was recorded on 24.06.2022, making AY 2023-24 the relevant year and restricting the block period to AYs 2014-15 to 2023-24. Since the impugned assessments related to AYs 2010-11 to 2013-14, they fell outside the permissible block of ten years. Consequently, the AO lacked valid jurisdiction under s.153C. The ITAT affirmed the CIT(A)'s order and quashed the impugned assessments. en-us Fri, 07 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782731 ITAT Delhi-AT held that for purposes of s.153C, the "date of search" for a non-searched person is the date on which the AO of such person records satisfaction and receives seized material pertaining to that person. Applying this principle, the satisfaction was recorded on 24.06.2022, making AY 2023-24 the relevant year and restricting the block period to AYs 2014-15 to 2023-24. Since the impugned assessments related to AYs 2010-11 to 2013-14, they fell outside the permissible block of ten years. Consequently, the AO lacked valid jurisdiction under s.153C. The ITAT affirmed the CIT(A)'s order and quashed the impugned assessments. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782731