https://www.taxtmi.com/caselaws?id=367150 The Tribunal ruled in favor of the assessee, declaring the assessment proceedings for AY 1999-00 to 2001-02 invalid and lacking jurisdiction under section 153C read with section 153A of the Income Tax Act 1961. The High Court affirmed that the block period for both the searched person and the assessee should be the same six years preceding the year of search, dismissing the Revenue's appeal. The decision was issued on August 30, 2018. en-us Thu, 30 Aug 2018 00:00:00 +0530 Sun, 16 Sep 2018 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367150 The Tribunal ruled in favor of the assessee, declaring the assessment proceedings for AY 1999-00 to 2001-02 invalid and lacking jurisdiction under section 153C read with section 153A of the Income Tax Act 1961. The High Court affirmed that the block period for both the searched person and the assessee should be the same six years preceding the year of search, dismissing the Revenue's appeal. The decision was issued on August 30, 2018. Case-Laws Income Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367150