https://www.taxtmi.com/caselaws?id=795828 Section 153C proceedings against an "other person" depend on the deemed date when seized books, documents or assets are received by that person's jurisdictional Assessing Officer, rather than solely on the original search date. This deemed date determines both the relevant assessment years and the statutory exclusion applicable after 1 April 2021. Where the seized material was received and satisfaction was recorded after that cut-off, recourse to section 153C was unavailable. The resulting notices and consequential assessments lacked jurisdiction and could not be sustained. en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795828 Section 153C proceedings against an "other person" depend on the deemed date when seized books, documents or assets are received by that person's jurisdictional Assessing Officer, rather than solely on the original search date. This deemed date determines both the relevant assessment years and the statutory exclusion applicable after 1 April 2021. Where the seized material was received and satisfaction was recorded after that cut-off, recourse to section 153C was unavailable. The resulting notices and consequential assessments lacked jurisdiction and could not be sustained. Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795828