https://www.taxtmi.com/caselaws?id=789580 In search-related assessments under section 153C, the limitation period is reckoned from the date seized material is handed over to the Assessing Officer or satisfaction is recorded in the case of the searched person. Applying that settled rule, the first appellate authority treated the assessments as unsustainable because the relevant period had to be computed from the transfer of seized material and centralisation of the case. The Tribunal found that approach consistent with the governing law and did not interfere, so the annulment of the assessments was maintained and the departmental appeals failed. en-us Wed, 08 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789580 In search-related assessments under section 153C, the limitation period is reckoned from the date seized material is handed over to the Assessing Officer or satisfaction is recorded in the case of the searched person. Applying that settled rule, the first appellate authority treated the assessments as unsustainable because the relevant period had to be computed from the transfer of seized material and centralisation of the case. The Tribunal found that approach consistent with the governing law and did not interfere, so the annulment of the assessments was maintained and the departmental appeals failed. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789580