A search was undertaken in the case of a third party on 04.09.2013; the satisfaction note was drawn on 18.08.2017 and the seized material was received by the Assessing Officer of the assessee on 28.08.2017, whereupon proceedings under section 153C were initiated for assessment year 2011-12. The assessee challenged the notice and obtained interim relief on 20.12.2018, at which point only eleven days of limitation remained, the last date for framing the assessment being 31.12.2018. The issue of validity of the section 153C notice was thereafter settled in favour of the revenue by the Supreme Court by judgment dated 06.04.2023, received by the Jurisdictional Assessing Officer on 16.05.2023. The Assessing Officer passed the assessment order on 30.04.2024. The Court held that, the interim order having left only eleven days, the limitation stood extended by sixty days under the proviso to the Explanation to section 153, that is, up to 05.06.2023 reckoned from 06.04.2023; the twelve-month period in section 153(6)(i) applies only to general assessments under section 143 or section 144 and not to proceedings under section 153C. The assessment order passed on 30.04.2024, being beyond the extended limitation, was set aside. Referred to ITO v. Vikram Sujitkumar Bhatia (2023) 453 ITR 417 / 293 Taxman 4 (SC). (AY. 2011-12)