https://www.taxtmi.com/caselaws?id=791268 For proceedings under section 153C, the six assessment years are computed with reference to the date of recording of satisfaction in the assessee's case, treated as the date of search qua that assessee. Applying that principle, the satisfaction note dated 24.06.2022 fixed the relevant block period, and assessment year 2016-17 fell outside it. The assumption of jurisdiction for that year was therefore invalid, and the assessment was held bad in law. The view was consistent with the jurisdictional High Court and other High Court decisions relied upon by the first appellate authority. 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=791268 For proceedings under section 153C, the six assessment years are computed with reference to the date of recording of satisfaction in the assessee's case, treated as the date of search qua that assessee. Applying that principle, the satisfaction note dated 24.06.2022 fixed the relevant block period, and assessment year 2016-17 fell outside it. The assumption of jurisdiction for that year was therefore invalid, and the assessment was held bad in law. The view was consistent with the jurisdictional High Court and other High Court decisions relied upon by the first appellate authority. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791268