https://www.taxtmi.com/caselaws?id=797706 Proceedings under section 153C for the relevant assessment years were treated as time-barred under the limitation prescribed by the third proviso to section 153B(1), resulting in quashing of the notices and proceedings. The Supreme Court found no ground to interfere with that determination while exercising jurisdiction under Article 136 of the Constitution and dismissed the special leave petition. The limitation finding therefore remained operative for the challenged section 153C proceedings. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797706 Proceedings under section 153C for the relevant assessment years were treated as time-barred under the limitation prescribed by the third proviso to section 153B(1), resulting in quashing of the notices and proceedings. The Supreme Court found no ground to interfere with that determination while exercising jurisdiction under Article 136 of the Constitution and dismissed the special leave petition. The limitation finding therefore remained operative for the challenged section 153C proceedings. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797706