https://www.taxtmi.com/caselaws?id=466526 Computation of the six-year block for assessments under Section 153C must be measured from the date the assessing officer records satisfaction, not from the date of receipt of seized materials or the earlier search date; accordingly, where satisfaction was recorded on 20.09.2018 the six block assessment years run to AY 2018-19 and do not include AY 2012-13. Applying precedent from higher courts, the tribunal upheld that AY 2012-13 fell outside the six-year block and therefore deleted the addition; the revenue's appeal was dismissed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Tue, 10 Feb 2026 15:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466526 Computation of the six-year block for assessments under Section 153C must be measured from the date the assessing officer records satisfaction, not from the date of receipt of seized materials or the earlier search date; accordingly, where satisfaction was recorded on 20.09.2018 the six block assessment years run to AY 2018-19 and do not include AY 2012-13. Applying precedent from higher courts, the tribunal upheld that AY 2012-13 fell outside the six-year block and therefore deleted the addition; the revenue's appeal was dismissed. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466526