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Income Tax | Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT

10 Sept 2026 · 10 Sept 2026By CA Vijayakumar Shetty

ITAT Delhi held Section 153C assessment for AY 2014-15 invalid as the six-year block ran from receipt of seized material and ₹50 lakh threshold was not met. The post Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT appeared first on TaxGuru .

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