https://www.taxtmi.com/caselaws?id=786185 Section 153C and the substituted Section 148 are discussed in the context of material seized during search or requisition relating to a person other than the searched assessee. The text notes that Explanation 2 to new Section 148 is treated as akin to Sections 153A and 153C, and that proceedings under Section 148 were said to be circumscribed where the Assessing Officer relied only on seized material from the search of the Manihar Group. It also records the argument that a conclusion derived from such material, rather than separate material, could not support action under Section 153C. The Special Leave Petition was ultimately dismissed for delay and on merits. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 09 Jul 2026 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786185 Section 153C and the substituted Section 148 are discussed in the context of material seized during search or requisition relating to a person other than the searched assessee. The text notes that Explanation 2 to new Section 148 is treated as akin to Sections 153A and 153C, and that proceedings under Section 148 were said to be circumscribed where the Assessing Officer relied only on seized material from the search of the Manihar Group. It also records the argument that a conclusion derived from such material, rather than separate material, could not support action under Section 153C. The Special Leave Petition was ultimately dismissed for delay and on merits. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786185