https://www.taxtmi.com/caselaws?id=754802 For section 153C proceedings, the date of recording satisfaction in the case of the searched person is treated as the date of search for the other person, and the six assessment years must be counted from that date. On that basis, where the relevant assessment year falls outside the permissible six-year block, the assumption of jurisdiction under section 153C cannot be sustained. The assessment was therefore quashed as without jurisdiction. en-us Mon, 22 Jan 2024 00:00:00 +0530 Sat, 29 Jun 2024 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754802 For section 153C proceedings, the date of recording satisfaction in the case of the searched person is treated as the date of search for the other person, and the six assessment years must be counted from that date. On that basis, where the relevant assessment year falls outside the permissible six-year block, the assumption of jurisdiction under section 153C cannot be sustained. The assessment was therefore quashed as without jurisdiction. Case-Laws Income Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754802