Block Period for Section 153C Proceedings Starts from AO’s Receipt of Non-Searched Person’s Documents

Ushaben Jayantilal Patel Vs ITO (ITAT Ahmedabad) Block period for the proceeding under Section 153C of the Act has to be computed from the date of receipt of books of accounts or documents by the AO of the non-searched person The case of Ushaben Jayantilal Patel vs. ITO (ITAT Ahmedabad) revolves around the legal interpretation and application of Section 153C of the Income Tax Act, 1961. The central issue in this appeal was the validity of the assessment initiated under Section 153C, following a search conducted on a third party, where documents relating to the assessee were found. Background: ...