https://www.taxtmi.com/caselaws?id=470338 Section 153C proceedings require material seized during a third-party search; survey material merely impounded cannot provide the jurisdictional basis. The notice date under Section 153C is treated as the search date for the assessee, and the relevant assessment years were therefore unabated. Without incriminating material seized in the search, additions for those unabated years could not be sustained. The Section 153C assessments were invalid, quashed, and the related additions deleted. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 23 Jul 2026 20:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470338 Section 153C proceedings require material seized during a third-party search; survey material merely impounded cannot provide the jurisdictional basis. The notice date under Section 153C is treated as the search date for the assessee, and the relevant assessment years were therefore unabated. Without incriminating material seized in the search, additions for those unabated years could not be sustained. The Section 153C assessments were invalid, quashed, and the related additions deleted. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470338