https://www.taxtmi.com/caselaws?id=471592 Section 153C treats, for a person other than the searched person, the Assessing Officer's receipt or handover of seized material as the initiation date under its first proviso. Section 153C(3) excludes its application to searches initiated on or after 1 April 2021. Where satisfaction was recorded and seized material was taken up for proceedings on 14 November 2022, jurisdiction under Section 153C was unavailable. The original search date relating to the searched persons could not govern proceedings against the other assessee. The notice and consequential assessment therefore lacked jurisdiction and were quashed. en-us Fri, 05 Jun 2026 00:00:00 +0530 Wed, 09 Sep 2026 19:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471592 Section 153C treats, for a person other than the searched person, the Assessing Officer's receipt or handover of seized material as the initiation date under its first proviso. Section 153C(3) excludes its application to searches initiated on or after 1 April 2021. Where satisfaction was recorded and seized material was taken up for proceedings on 14 November 2022, jurisdiction under Section 153C was unavailable. The original search date relating to the searched persons could not govern proceedings against the other assessee. The notice and consequential assessment therefore lacked jurisdiction and were quashed. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471592