https://www.taxtmi.com/caselaws?id=757588 ITAT Ahmedabad quashed the assessment order passed under section 153C for AY 2008-09 due to lack of jurisdiction. The proceedings were initiated beyond the permissible six-year period from the date of recording satisfaction by the common AO and deemed handing over of seized documents. Following the SC precedent in Jasjit Singh case, the tribunal held that the AO had no authority to initiate proceedings under section 153C for the assessment year in question, rendering the entire assessment order invalid without need to adjudicate other grounds. en-us Wed, 14 Aug 2024 00:00:00 +0530 Fri, 13 Mar 2026 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757588 ITAT Ahmedabad quashed the assessment order passed under section 153C for AY 2008-09 due to lack of jurisdiction. The proceedings were initiated beyond the permissible six-year period from the date of recording satisfaction by the common AO and deemed handing over of seized documents. Following the SC precedent in Jasjit Singh case, the tribunal held that the AO had no authority to initiate proceedings under section 153C for the assessment year in question, rendering the entire assessment order invalid without need to adjudicate other grounds. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757588