https://www.taxtmi.com/caselaws?id=793549 Invocation of section 153C of the Income-tax Act requires the Assessing Officer to record an independent jurisdictional satisfaction that seized books, documents, assets or information have a bearing on the other person's total income; a mere forwarding letter or list, without examining and linking the material to income, is insufficient. It also explains that the first proviso to section 153C(1) fixes the relevant date as the date the seized material is received by the other person's Assessing Officer, and if that date falls after 01.04.2021, the sunset bar in section 153C(3) applies. On that footing, proceedings are without jurisdiction and assessment orders are set aside. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793549 Invocation of section 153C of the Income-tax Act requires the Assessing Officer to record an independent jurisdictional satisfaction that seized books, documents, assets or information have a bearing on the other person's total income; a mere forwarding letter or list, without examining and linking the material to income, is insufficient. It also explains that the first proviso to section 153C(1) fixes the relevant date as the date the seized material is received by the other person's Assessing Officer, and if that date falls after 01.04.2021, the sunset bar in section 153C(3) applies. On that footing, proceedings are without jurisdiction and assessment orders are set aside. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793549