A search under section 132 was conducted on 29.01.2019 in the case of a third party, and materials relating to the assessee were seized and handed over to the jurisdictional Assessing Officer on 25.11.2022. Thereafter, notices under section 153C were issued on 07.02.2023 for assessment years 2013 14 to 2019 20. The central issue before the Hon’ble High Court was whether such notices were sustainable in light of section 153C(3), which bars application of section 153C to searches initiated on or after 1 April 2021.In Writ, the Hon’ble High Court relied on the decision of the Hon’ble Apex Court in CIT v. Jasjit Singh [2023] 458 ITR 437(SC) and held that for an “other person”, the date of initiation of search is the date on which the seized material is handed over to the Jurisdictional Assessing Officer, and the said date governs all purposes of section 153C. Since such date was 25.11.2022, being after 01.04.2021, the provisions of section 153C were not applicable in view of section 153C(3). Accordingly, the notices issued under section 153C were held to be without jurisdiction and were quashed. (AY. 2013-14 to 2019-20) (SJ)