https://www.taxtmi.com/caselaws?id=798482 Section 153C requires the assessment block for a non-searched person to be computed from the date on which the jurisdictional Assessing Officer receives the seized books, documents or assets. The first proviso to Section 153C(1) applies this deemed reference date to the six-year and relevant ten-year assessment periods, not merely to abatement. Since the satisfaction and initiation of proceedings occurred in 2022, AYs 2010-11 and 2011-12 fell outside the permissible statutory block. Assessments for those years were therefore beyond jurisdiction under Section 153C. en-us Mon, 24 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798482 Section 153C requires the assessment block for a non-searched person to be computed from the date on which the jurisdictional Assessing Officer receives the seized books, documents or assets. The first proviso to Section 153C(1) applies this deemed reference date to the six-year and relevant ten-year assessment periods, not merely to abatement. Since the satisfaction and initiation of proceedings occurred in 2022, AYs 2010-11 and 2011-12 fell outside the permissible statutory block. Assessments for those years were therefore beyond jurisdiction under Section 153C. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798482