https://www.taxtmi.com/caselaws?id=785219 Proceedings under section 153C raised after a search turned on the availability and dating of satisfaction notes; where satisfaction notes recorded for both the searched party and the non-searched assessee were undated, the date of issuance of the notice under section 153C is the relevant triggering date for computing the six-year assessment block. Applying that rule, the notice dated 10.05.2023 makes the six-year block run from AY 2024-25 back to AY 2018-19; consequently the assessment framed under section 153C for AY 2015-16 is time-barred and quashed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785219 Proceedings under section 153C raised after a search turned on the availability and dating of satisfaction notes; where satisfaction notes recorded for both the searched party and the non-searched assessee were undated, the date of issuance of the notice under section 153C is the relevant triggering date for computing the six-year assessment block. Applying that rule, the notice dated 10.05.2023 makes the six-year block run from AY 2024-25 back to AY 2018-19; consequently the assessment framed under section 153C for AY 2015-16 is time-barred and quashed. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785219