https://www.taxtmi.com/caselaws?id=800008 Where seized documents belong to a person other than the searched person, the first proviso to Section 153C(1) treats the date on which that person's Assessing Officer records satisfaction after receiving the material as the date of search. Assessment years within the six preceding years, including Assessment Year 2021-22 where satisfaction was recorded on 11 May 2022, must be assessed through Section 153C proceedings. Resort to regular assessment under Section 143(3) for such a covered year is jurisdictionally invalid. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800008 Where seized documents belong to a person other than the searched person, the first proviso to Section 153C(1) treats the date on which that person's Assessing Officer records satisfaction after receiving the material as the date of search. Assessment years within the six preceding years, including Assessment Year 2021-22 where satisfaction was recorded on 11 May 2022, must be assessed through Section 153C proceedings. Resort to regular assessment under Section 143(3) for such a covered year is jurisdictionally invalid. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800008