https://www.taxtmi.com/caselaws?id=788796 For a non-searched person, the six assessment years under Section 153C of the Income-tax Act, 1961 are reckoned from the date the jurisdictional Assessing Officer receives the seized books, documents, or assets, not from the date of search on the searched person. On that basis, an assessment year falling within that block must be taken up under Section 153C and not under the regular assessment route under Section 143(3). If the assessment is completed without following the mandatory Section 153C procedure, it suffers from a jurisdictional defect and is liable to be quashed. en-us Tue, 10 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 18:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788796 For a non-searched person, the six assessment years under Section 153C of the Income-tax Act, 1961 are reckoned from the date the jurisdictional Assessing Officer receives the seized books, documents, or assets, not from the date of search on the searched person. On that basis, an assessment year falling within that block must be taken up under Section 153C and not under the regular assessment route under Section 143(3). If the assessment is completed without following the mandatory Section 153C procedure, it suffers from a jurisdictional defect and is liable to be quashed. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788796