https://www.taxtmi.com/caselaws?id=784220 The dominant issue was whether an assessment under s.153C could validly be made for AY 2014-15, having regard to the computation of the six-year period. Applying the legal position laid down by the SC and the Delhi HC on the starting point and reach of the six-year block under s.153C, the Tribunal held that, on the facts, no assessment could be made for any year prior to AY 2016-17; consequently, initiation/proceedings for AY 2014-15 were beyond the permissible period and void ab initio. The Revenue's appeal was dismissed. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784220 The dominant issue was whether an assessment under s.153C could validly be made for AY 2014-15, having regard to the computation of the six-year period. Applying the legal position laid down by the SC and the Delhi HC on the starting point and reach of the six-year block under s.153C, the Tribunal held that, on the facts, no assessment could be made for any year prior to AY 2016-17; consequently, initiation/proceedings for AY 2014-15 were beyond the permissible period and void ab initio. The Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784220