https://www.taxtmi.com/caselaws?id=793732 For a non-searched person, the six-year block under section 153C is computed from the date the seized material is received by the jurisdictional Assessing Officer, not from the date of search in the searched person's case. On that settled position, an assessment for the search-related year had to be framed under section 153C read with section 153A; use of section 143(3) was a fatal jurisdictional defect. The assessment was therefore held void for want of jurisdiction and not sustained, the Revenue's appeal was dismissed, and the first appellate order was upheld on the jurisdictional issue. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793732 For a non-searched person, the six-year block under section 153C is computed from the date the seized material is received by the jurisdictional Assessing Officer, not from the date of search in the searched person's case. On that settled position, an assessment for the search-related year had to be framed under section 153C read with section 153A; use of section 143(3) was a fatal jurisdictional defect. The assessment was therefore held void for want of jurisdiction and not sustained, the Revenue's appeal was dismissed, and the first appellate order was upheld on the jurisdictional issue. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793732