https://www.taxtmi.com/caselaws?id=771529 A notice under Section 153C must fall within the six assessment years computed from the relevant satisfaction note; where the note was recorded on 28.07.2022, the permissible block did not extend to Assessment Year 2016-17. The extended ten-year period was not applicable on the stated facts, so jurisdiction for that year was beyond the statutory block period. As the foundational notice was invalid, the consequential assessment proceedings and assessment order could not survive and were set aside. en-us Fri, 16 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771529 A notice under Section 153C must fall within the six assessment years computed from the relevant satisfaction note; where the note was recorded on 28.07.2022, the permissible block did not extend to Assessment Year 2016-17. The extended ten-year period was not applicable on the stated facts, so jurisdiction for that year was beyond the statutory block period. As the foundational notice was invalid, the consequential assessment proceedings and assessment order could not survive and were set aside. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771529