https://www.taxtmi.com/caselaws?id=466510 Whether AY 2014-15 falls within the six-year block for assessment under Section 153C was determined by reference to the deemed date of satisfaction recorded on 09/02/2022; applying the search-year rule, the applicable block years run from AY 2016-17 to AY 2021-22, so AY 2014-15 lies outside the statutory block. The consequence is that additions framed for AY 2014-15 do not fall within the Section 153C block and the appellate deletion of the addition is upheld, with the revenue appeal dismissed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Tue, 10 Feb 2026 19:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466510 Whether AY 2014-15 falls within the six-year block for assessment under Section 153C was determined by reference to the deemed date of satisfaction recorded on 09/02/2022; applying the search-year rule, the applicable block years run from AY 2016-17 to AY 2021-22, so AY 2014-15 lies outside the statutory block. The consequence is that additions framed for AY 2014-15 do not fall within the Section 153C block and the appellate deletion of the addition is upheld, with the revenue appeal dismissed. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466510