https://www.taxtmi.com/caselaws?id=795587 Section 153C cannot be invoked for a person other than the searched person where the deemed search date falls on or after 1 April 2021. For such a person, the relevant date is when seized material is received by the jurisdictional Assessing Officer; if unavailable, the satisfaction-note date governs. As the satisfaction note was recorded after that date, Section 153C(3) excluded Section 153C proceedings. The statutory reassessment mechanism, rather than assessment under Section 143(3) read with Section 153C, applied; the assessment was therefore described as without jurisdiction and void ab initio. en-us Fri, 22 May 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795587 Section 153C cannot be invoked for a person other than the searched person where the deemed search date falls on or after 1 April 2021. For such a person, the relevant date is when seized material is received by the jurisdictional Assessing Officer; if unavailable, the satisfaction-note date governs. As the satisfaction note was recorded after that date, Section 153C(3) excluded Section 153C proceedings. The statutory reassessment mechanism, rather than assessment under Section 143(3) read with Section 153C, applied; the assessment was therefore described as without jurisdiction and void ab initio. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795587