RELEASE OF JEWELRY AND CASH

Sir In case of D search takes place in FY 2019-20 and few jewelry and cash was seized. No assessment u/s 153A was completed till 30-09-2021, being extended period of limitation for completion of assessment. However in Oct-2021 AO issues notices u/s 153C for AY 2013-14 to AY 2020-21 ie for 7 years. please tell if these notices are valid in view of non applicability of Sec 153C from 01-04-21 onwards, as the date of search in such case will be oct 2021 when the documents handed over to AO of other person has been over by AO of searched…

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