https://www.taxtmi.com/caselaws?id=408472 The Tribunal found that the assessment proceedings for A.Y. 2012-13 were time-barred as the relevant six assessment years should start from the date of recording satisfaction, which was 29.03.2019. Consequently, the assessment order dated 31.12.2019 under Section 153C read with Section 144 was quashed. The assessee's appeal was allowed, and other grounds were not addressed as they became moot. en-us Wed, 09 Jun 2021 00:00:00 +0530 Fri, 11 Jun 2021 08:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408472 The Tribunal found that the assessment proceedings for A.Y. 2012-13 were time-barred as the relevant six assessment years should start from the date of recording satisfaction, which was 29.03.2019. Consequently, the assessment order dated 31.12.2019 under Section 153C read with Section 144 was quashed. The assessee's appeal was allowed, and other grounds were not addressed as they became moot. Case-Laws Income Tax Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408472