https://www.taxtmi.com/caselaws?id=801799 For proceedings under section 153C against a person other than the searched person, the relevant search date is the date when the jurisdictional Assessing Officer receives seized material or records satisfaction. The statutory assessment block is calculated by including the assessment year relevant to that date. Even if the searched person's satisfaction-note date is used, Assessment Year 2009-10 falls outside the permissible period. Consequently, the section 153C notice, assessment order and consequential demand are time-barred and invalid. en-us Tue, 21 Apr 2026 00:00:00 +0530 Tue, 27 Oct 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801799 For proceedings under section 153C against a person other than the searched person, the relevant search date is the date when the jurisdictional Assessing Officer receives seized material or records satisfaction. The statutory assessment block is calculated by including the assessment year relevant to that date. Even if the searched person's satisfaction-note date is used, Assessment Year 2009-10 falls outside the permissible period. Consequently, the section 153C notice, assessment order and consequential demand are time-barred and invalid. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801799