Date of Satisfaction Recording for Searched Person is deemed Date of Search for Non-Searched Person

Esha Securities Pvt Ltd Vs DCIT (ITAT Delhi)

The case of Esha Securities Pvt Ltd vs. DCIT (ITAT Delhi) delves into a critical interpretation of the Income-tax Act, 1961, specifically regarding the date of search for non-searched persons. The decision addresses the jurisdictional issues and the applicability of Section 153C in the context of searches and seizures, shedding light on the ramifications for non-searched entities when documents pertaining to them are discovered during a search on another entity.

Background of the Case

Esha Securities Pvt Ltd filed an appe

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