https://www.taxtmi.com/caselaws?id=779962 For section 153C proceedings, the six-year limitation block is computed from the date the seized material is handed over to the jurisdictional Assessing Officer, as reflected in the satisfaction note. On that basis, assessment years 2013-14 and 2014-15 fell outside the permissible window linked to the later block, so the assumption of jurisdiction was invalid. The consequential assessments were therefore unsustainable and were quashed. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779962 For section 153C proceedings, the six-year limitation block is computed from the date the seized material is handed over to the jurisdictional Assessing Officer, as reflected in the satisfaction note. On that basis, assessment years 2013-14 and 2014-15 fell outside the permissible window linked to the later block, so the assumption of jurisdiction was invalid. The consequential assessments were therefore unsustainable and were quashed. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779962