https://www.taxtmi.com/caselaws?id=785445 Section 153C(3) was applied to determine that the statutory regime post-1 April 2021 treats the date of search for a connected assessee as the date when seized electronic material is handed over to the assessees assessing officer; accordingly, the handing over of WhatsApp chat soft copies on 26.09.2022 constituted the relevant search date and rendered the subsequent notice dated 13.12.2022 and assessment dated 20.03.2023 invalid and of no legal effect, leading to quashing of the notice in favour of the assessee. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785445 Section 153C(3) was applied to determine that the statutory regime post-1 April 2021 treats the date of search for a connected assessee as the date when seized electronic material is handed over to the assessees assessing officer; accordingly, the handing over of WhatsApp chat soft copies on 26.09.2022 constituted the relevant search date and rendered the subsequent notice dated 13.12.2022 and assessment dated 20.03.2023 invalid and of no legal effect, leading to quashing of the notice in favour of the assessee. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785445