https://www.taxtmi.com/caselaws?id=799677 Limitation for notice under Section 153C is determined from the deemed date of search, fixed by the handing over of seized material to the assessing officer of the other person. The material was handed over on 17 September 2021. The proviso to Section 153C(3), read with Section 153(3), barred issuance of the notice after 1 April 2021. Consequently, the notice issued on 9 October 2021 was beyond the prescribed limitation period and was invalid for lack of jurisdiction, as was the consequential assessment. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799677 Limitation for notice under Section 153C is determined from the deemed date of search, fixed by the handing over of seized material to the assessing officer of the other person. The material was handed over on 17 September 2021. The proviso to Section 153C(3), read with Section 153(3), barred issuance of the notice after 1 April 2021. Consequently, the notice issued on 9 October 2021 was beyond the prescribed limitation period and was invalid for lack of jurisdiction, as was the consequential assessment. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799677