https://www.taxtmi.com/caselaws?id=470745 For a non-searched person covered by seized material, Section 153C applies once the jurisdictional Assessing Officer receives the material and records satisfaction. The first proviso treats that date as the relevant search date for identifying the six assessment years assessable under Section 153C. As the satisfaction note was recorded on 23.03.2018, assessment year 2016-17 fell within that statutory block. A regular assessment under Section 143(3) was therefore without jurisdiction and was quashed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 06 Aug 2026 19:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470745 For a non-searched person covered by seized material, Section 153C applies once the jurisdictional Assessing Officer receives the material and records satisfaction. The first proviso treats that date as the relevant search date for identifying the six assessment years assessable under Section 153C. As the satisfaction note was recorded on 23.03.2018, assessment year 2016-17 fell within that statutory block. A regular assessment under Section 143(3) was therefore without jurisdiction and was quashed. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470745