https://www.taxtmi.com/caselaws?id=472238 Section 153C treats the date on which seized material is handed over to the jurisdictional Assessing Officer and satisfaction is recorded as the deemed search date for applying the six-year assessment block under Section 153A. Where handover occurred during financial year 2021-22, only assessment years 2016-17 through 2021-22 fell within the assessable block. Assessment year 2015-16 therefore lay outside the prescribed period, rendering proceedings for that year time-barred and beyond jurisdiction. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 05 Oct 2026 19:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472238 Section 153C treats the date on which seized material is handed over to the jurisdictional Assessing Officer and satisfaction is recorded as the deemed search date for applying the six-year assessment block under Section 153A. Where handover occurred during financial year 2021-22, only assessment years 2016-17 through 2021-22 fell within the assessable block. Assessment year 2015-16 therefore lay outside the prescribed period, rendering proceedings for that year time-barred and beyond jurisdiction. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472238