https://www.taxtmi.com/caselaws?id=794792 In section 153C proceedings, the block period for the other person is reckoned from the date the jurisdictional AO receives the seized material and records satisfaction, not from the search date in the searched person's case; on that basis, AY 2012-13 fell outside the relevant block and the assessment was quashed. For unabated assessments, additions under section 153C require incriminating material found in the search and linked to the assessee; in the absence of such material, the assessments for AYs 2014-15 to 2017-18 were also set aside. en-us Wed, 17 Jun 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794792 In section 153C proceedings, the block period for the other person is reckoned from the date the jurisdictional AO receives the seized material and records satisfaction, not from the search date in the searched person's case; on that basis, AY 2012-13 fell outside the relevant block and the assessment was quashed. For unabated assessments, additions under section 153C require incriminating material found in the search and linked to the assessee; in the absence of such material, the assessments for AYs 2014-15 to 2017-18 were also set aside. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794792