https://www.taxtmi.com/caselaws?id=791250 For a non-searched person, the six assessment years under section 153C run from the date seized material is handed over to the Assessing Officer or the date the satisfaction note is recorded. Here, the satisfaction note was recorded on 24.12.2021 and notice under section 153C was issued on 30.12.2021, both in financial year 2021-22. On that basis, the permissible block covered Assessment Years 2016-17 to 2021-22, so Assessment Year 2015-16 fell outside the statutory period and the assessment could not be sustained. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791250 For a non-searched person, the six assessment years under section 153C run from the date seized material is handed over to the Assessing Officer or the date the satisfaction note is recorded. Here, the satisfaction note was recorded on 24.12.2021 and notice under section 153C was issued on 30.12.2021, both in financial year 2021-22. On that basis, the permissible block covered Assessment Years 2016-17 to 2021-22, so Assessment Year 2015-16 fell outside the statutory period and the assessment could not be sustained. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791250