https://www.taxtmi.com/caselaws?id=791276 For proceedings under section 153C, the six assessment years are to be reckoned from the date of recording of satisfaction by the Assessing Officer of the searched person or the assessee, in line with the statutory scheme including Explanation 1 to section 153A. Applying that computation, assessment years 2014-15 and 2015-16 fell outside the permissible six-year block and the assessments were therefore without valid jurisdiction. Once the jurisdictional objection succeeded, the remaining grounds did not require adjudication and were left open as academic. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791276 For proceedings under section 153C, the six assessment years are to be reckoned from the date of recording of satisfaction by the Assessing Officer of the searched person or the assessee, in line with the statutory scheme including Explanation 1 to section 153A. Applying that computation, assessment years 2014-15 and 2015-16 fell outside the permissible six-year block and the assessments were therefore without valid jurisdiction. Once the jurisdictional objection succeeded, the remaining grounds did not require adjudication and were left open as academic. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791276