https://www.taxtmi.com/caselaws?id=374537 The Tribunal quashed the assessments for A.Ys. 2003-2004 and 2004-2005 as they were outside the allowable period under section 153C. For A.Ys. 2005-2006 to 2008-2009, the matters were sent back to the A.O. for reevaluation to ensure the seized documents pertained to the relevant years and were not previously recorded. The judgment emphasizes compliance with procedural rules and the accurate documentation of satisfaction notes in assessments related to searches. en-us Wed, 30 Jan 2019 00:00:00 +0530 Tue, 12 Mar 2019 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374537 The Tribunal quashed the assessments for A.Ys. 2003-2004 and 2004-2005 as they were outside the allowable period under section 153C. For A.Ys. 2005-2006 to 2008-2009, the matters were sent back to the A.O. for reevaluation to ensure the seized documents pertained to the relevant years and were not previously recorded. The judgment emphasizes compliance with procedural rules and the accurate documentation of satisfaction notes in assessments related to searches. Case-Laws Income Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374537