https://www.taxtmi.com/caselaws?id=789902 For a non-searched person, the date on which seized material is handed over to the jurisdictional Assessing Officer is the reference point for section 153C, and the six assessment years must be counted from that deemed date of search. On that basis, assessment year 2017-18 fell within the permissible block and had to be assessed under section 153C. An assessment framed instead under section 143(3) was not sustainable because the statutory route for a non-searched person was not followed, rendering the jurisdiction assumed under section 143(3) invalid. en-us Thu, 09 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789902 For a non-searched person, the date on which seized material is handed over to the jurisdictional Assessing Officer is the reference point for section 153C, and the six assessment years must be counted from that deemed date of search. On that basis, assessment year 2017-18 fell within the permissible block and had to be assessed under section 153C. An assessment framed instead under section 143(3) was not sustainable because the statutory route for a non-searched person was not followed, rendering the jurisdiction assumed under section 143(3) invalid. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789902