https://www.taxtmi.com/caselaws?id=465792 Section 153C of the Income-tax Act could not be invoked where the search under section 132 was carried out at the assessee's residential premises, statements were recorded from him, and documents and cash were seized from that premises. On those facts, he was not a person other than the searched person, so the statutory basis for section 153C was absent. The Karnataka HC held that the notices and consequential proceedings were without jurisdiction and quashed them in favour of the assessee. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 08 Jan 2026 15:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465792 Section 153C of the Income-tax Act could not be invoked where the search under section 132 was carried out at the assessee's residential premises, statements were recorded from him, and documents and cash were seized from that premises. On those facts, he was not a person other than the searched person, so the statutory basis for section 153C was absent. The Karnataka HC held that the notices and consequential proceedings were without jurisdiction and quashed them in favour of the assessee. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465792