Madras High Court > Income Tax Act | S.153C… Income Tax Act | S.153C Notices Unsustainable When Search For ‘Other Person’ Initiated After 01.04.2021: Madras High Court
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Income Tax Act | S.153C Notices Unsustainable When Search For ‘Other Person’ Initiated After 01.04.2021: Madras High Court
By – Mehak DhimanUpdate: 2025-12-19 12:30 GMT
Income Tax Act | S.153C Notices Unsustainable When Search For Other Person Initiated After 01.04.2021: Madras High Court
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The Madras High Court held that the notices under Section 153C are unsustainable where a search for ‘other person’ was initiated after 01.04.2021. Section 153C of the Income Tax Act applies when documents or assets belonging to a third party are found during a search, and an assessment is made against that person. Section 153C(3) of the Income Tax Act states that Section…
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Income Tax Act Notice Unsustainable Madras High Court
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