https://www.taxtmi.com/caselaws?id=467818 Section 153C requires the six-year limitation to be counted from the date the seized material is received by the Assessing Officer of the other person. Where the satisfaction note was recorded on 18.12.2017, the permissible assessment years ran from 2012-13 to 2017-18. Assessment year 2011-12 fell outside that statutory window, so the Assessing Officer lacked jurisdiction to assume proceedings for that year. The section 153C proceedings were therefore not maintainable for assessment year 2011-12, and the assessment order was set aside. en-us Thu, 19 Oct 2023 00:00:00 +0530 Thu, 09 Apr 2026 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467818 Section 153C requires the six-year limitation to be counted from the date the seized material is received by the Assessing Officer of the other person. Where the satisfaction note was recorded on 18.12.2017, the permissible assessment years ran from 2012-13 to 2017-18. Assessment year 2011-12 fell outside that statutory window, so the Assessing Officer lacked jurisdiction to assume proceedings for that year. The section 153C proceedings were therefore not maintainable for assessment year 2011-12, and the assessment order was set aside. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467818