https://www.taxtmi.com/caselaws?id=464069 For assessments under section 153C, the permissible block of assessment years is to be computed from the date of recorded satisfaction; where the relevant year falls beyond the ten-year limit, the assessment is unsustainable in law. The text states that assessment year 2011-12, with satisfaction recorded on 01.02.2022, was beyond the statutory limit and was therefore annulled on limitation grounds. It also states that a common approval under section 153D is a mandatory safeguard; where valid approval is not properly obtained, the defect vitiates the assessment. On that basis, the assessment was also held invalid for want of compliant section 153D approval, and the assessee obtained relief. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 01 Oct 2025 13:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464069 For assessments under section 153C, the permissible block of assessment years is to be computed from the date of recorded satisfaction; where the relevant year falls beyond the ten-year limit, the assessment is unsustainable in law. The text states that assessment year 2011-12, with satisfaction recorded on 01.02.2022, was beyond the statutory limit and was therefore annulled on limitation grounds. It also states that a common approval under section 153D is a mandatory safeguard; where valid approval is not properly obtained, the defect vitiates the assessment. On that basis, the assessment was also held invalid for want of compliant section 153D approval, and the assessee obtained relief. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464069