HC, Section 153C Limitation starts from date AO receives documents: Case of Landcraft developers Private Limited vs ACIT, HC Delhi Judgement dated 5th May 2025. High Court has quashed a notice issued under Section 153C of the Income Tax Act, for Assessment Year 2015-16, ruling that the assessment proceedings initiated against the petitioner were barred by limitation. The court emphasized that the period of limitation for passing an assessment order under Section 153C commences from the date on which the Assessing Officer (AO) of the ‘other person’ receives the seized documents.