https://www.taxtmi.com/caselaws?id=307647 The tribunal dismissed the revenue's Miscellaneous Petitions, upholding the inclusion of Assessment Year 2011-12 within the scope of Section 153A/153C. The tribunal relied on the Delhi High Court's judgment clarifying that the six assessment years should be counted from the date of satisfaction recorded by the Assessing Officer. Consequently, the tribunal found no apparent mistakes in its previous orders and rejected the revenue's contentions, affirming the assessment for AY 2011-12 under Section 153A/153C. en-us Tue, 06 Mar 2018 00:00:00 +0530 Wed, 26 Apr 2023 21:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307647 The tribunal dismissed the revenue's Miscellaneous Petitions, upholding the inclusion of Assessment Year 2011-12 within the scope of Section 153A/153C. The tribunal relied on the Delhi High Court's judgment clarifying that the six assessment years should be counted from the date of satisfaction recorded by the Assessing Officer. Consequently, the tribunal found no apparent mistakes in its previous orders and rejected the revenue's contentions, affirming the assessment for AY 2011-12 under Section 153A/153C. Case-Laws Income Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307647