https://www.taxtmi.com/caselaws?id=465379 Section 153C jurisdiction depends on the deemed date of search, which in this text is the date the seized material was handed over, 24.06.2021. The provision reaches only six assessment years preceding the year in which satisfaction is recorded and the material is handed over. On that basis, the permissible block was 2016-17 to 2021-22, while the relevant year fell outside that period. The notice and assessment were therefore without jurisdiction, and the additions were deleted. en-us Mon, 19 May 2025 00:00:00 +0530 Thu, 18 Dec 2025 22:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465379 Section 153C jurisdiction depends on the deemed date of search, which in this text is the date the seized material was handed over, 24.06.2021. The provision reaches only six assessment years preceding the year in which satisfaction is recorded and the material is handed over. On that basis, the permissible block was 2016-17 to 2021-22, while the relevant year fell outside that period. The notice and assessment were therefore without jurisdiction, and the additions were deleted. Case-Laws Income Tax Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465379