https://www.taxtmi.com/caselaws?id=771841 ITAT Mumbai held that assessment orders under Section 153C for AY 2007-08 and 2008-09 were null and void as they fell beyond the mandatory six-year block period. The notice was issued on 24/09/2014, making the block period AY 2009-10 to 2014-15. Since the impugned assessment years preceded this block, the AO lacked jurisdiction to frame assessments. The assessment orders were silent on when incriminating material was received and failed to record satisfaction regarding the material, violating statutory requirements under Section 153C. en-us Tue, 11 Mar 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771841 ITAT Mumbai held that assessment orders under Section 153C for AY 2007-08 and 2008-09 were null and void as they fell beyond the mandatory six-year block period. The notice was issued on 24/09/2014, making the block period AY 2009-10 to 2014-15. Since the impugned assessment years preceded this block, the AO lacked jurisdiction to frame assessments. The assessment orders were silent on when incriminating material was received and failed to record satisfaction regarding the material, violating statutory requirements under Section 153C. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771841