https://www.taxtmi.com/caselaws?id=784104 The dominant issue was whether notices issued under s.153C were valid in light of s.153C(3), which excludes application of s.153C where the relevant "date of initiation of search" is on or after 01.04.2021. The Tribunal held that, for s.153C proceedings, the date on which seized material is handed over to the jurisdictional AO of the "other person" must be treated as the initiation date; here, handing over occurred on 08.09.2022. Relying on HC precedent, the Tribunal found the AO lacked statutory authority to issue s.153C notices dated 08.09.2022, and consequently quashed all such notices, deciding in favour of the assessee. en-us Tue, 09 Dec 2025 00:00:00 +0530 Mon, 27 Jul 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784104 The dominant issue was whether notices issued under s.153C were valid in light of s.153C(3), which excludes application of s.153C where the relevant "date of initiation of search" is on or after 01.04.2021. The Tribunal held that, for s.153C proceedings, the date on which seized material is handed over to the jurisdictional AO of the "other person" must be treated as the initiation date; here, handing over occurred on 08.09.2022. Relying on HC precedent, the Tribunal found the AO lacked statutory authority to issue s.153C notices dated 08.09.2022, and consequently quashed all such notices, deciding in favour of the assessee. Case-Laws Income Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784104