Section 153C Assessment Upheld as Delay in Handing Over Seized Material Did Not Extend Limitation Illegally

Smt. Pavithra Sugichandran Vs Office of the DCIT (Madras High Court) The Madras High Court considered six writ petitions challenging assessment orders for Assessment Years (AYs) 2015-16 to 2020-21. The petitioner’s husband, a director of Gateway Office Parks Limited (GOPL), faced allegations of siphoning company funds, leading to a search and seizure operation. Materials allegedly relating to the petitioner were handed over to the jurisdictional Assessing Officer on 20.11.2021. Earlier assessments under Section 153A for AYs 2018-19 to 2020-21 had been quashed, after which fresh satisfact...