AdvertisementSanchar Nest Sahakari Awas Samiti Limited Vs DCIT/ACIT (ITAT Delhi) Delhi ITAT Quashes Section 153C Proceedings: For ‘Other Person’, Date of Search is Date of Handing Over of Seized Material The Delhi ITAT quashed assessments framed under section 153C for AYs 2014-15 to 2016-17, holding that in the case of an “other person”, the relevant date of initiation of search is the date on which the seized material is handed over to the jurisdictional Assessing Officer. Since the seized material was handed over after 1 April 2021, section 153C itself was inapplicable by virtue...