https://www.taxtmi.com/caselaws?id=800104 For section 153C proceedings, the deemed date of search is the date on which the Assessing Officer of the searched person records satisfaction and forwards seized material to the Assessing Officer of the other person. Where that date falls after 1 April 2021, section 153C(3) makes section 153C inapplicable. A notice issued under section 153C in those circumstances lacks statutory authority, as the material-transfer date governs the statutory cut-off. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800104 For section 153C proceedings, the deemed date of search is the date on which the Assessing Officer of the searched person records satisfaction and forwards seized material to the Assessing Officer of the other person. Where that date falls after 1 April 2021, section 153C(3) makes section 153C inapplicable. A notice issued under section 153C in those circumstances lacks statutory authority, as the material-transfer date governs the statutory cut-off. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800104