https://www.taxtmi.com/caselaws?id=789400 For Section 153C assessments, the six preceding assessment years are reckoned from the date of recording satisfaction or handing over seized material, as applicable. On the admitted facts, satisfaction was recorded on 04.10.2022, bringing the assessment year in question within that six-year block. The year under appeal therefore had to be assessed under Section 153C, and the assessment completed under Section 143(3) could not validly stand. The Revenue's challenge accordingly failed, and the assessment order was held unsustainable. en-us Fri, 06 Mar 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789400 For Section 153C assessments, the six preceding assessment years are reckoned from the date of recording satisfaction or handing over seized material, as applicable. On the admitted facts, satisfaction was recorded on 04.10.2022, bringing the assessment year in question within that six-year block. The year under appeal therefore had to be assessed under Section 153C, and the assessment completed under Section 143(3) could not validly stand. The Revenue's challenge accordingly failed, and the assessment order was held unsustainable. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789400