https://www.taxtmi.com/caselaws?id=793741 For a person other than the searched person, the block period under section 153C is reckoned from the date the seized books, documents or assets are received by the jurisdictional Assessing Officer of that other person, not from the date of search in the searched case. Applying that commencement point, assessment year 2012-13 did not fall within the permissible block on the facts reflected in the satisfaction note and notice, so the assessment was without jurisdiction. The Tribunal followed binding precedent on the interpretation of sections 153C and 153A and upheld the relief granted to the assessee; the Revenue's challenge failed. en-us Wed, 10 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793741 For a person other than the searched person, the block period under section 153C is reckoned from the date the seized books, documents or assets are received by the jurisdictional Assessing Officer of that other person, not from the date of search in the searched case. Applying that commencement point, assessment year 2012-13 did not fall within the permissible block on the facts reflected in the satisfaction note and notice, so the assessment was without jurisdiction. The Tribunal followed binding precedent on the interpretation of sections 153C and 153A and upheld the relief granted to the assessee; the Revenue's challenge failed. Case-Laws Income Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793741