https://www.taxtmi.com/caselaws?id=792195 Assessments for Assessment Years 2014-15 and 2015-16 were held time barred under Section 153C because the satisfaction note was recorded on 29.09.2021, relatable to Assessment Year 2022-23. On that footing, only the immediately preceding six assessment years could ordinarily fall within the provision, and the record did not show satisfaction for the extended ten years claimed by the Revenue. Applying the cited Delhi High Court principle, the assessments for both years fell outside the permissible period and were quashed in favour of the assessee. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792195 Assessments for Assessment Years 2014-15 and 2015-16 were held time barred under Section 153C because the satisfaction note was recorded on 29.09.2021, relatable to Assessment Year 2022-23. On that footing, only the immediately preceding six assessment years could ordinarily fall within the provision, and the record did not show satisfaction for the extended ten years claimed by the Revenue. Applying the cited Delhi High Court principle, the assessments for both years fell outside the permissible period and were quashed in favour of the assessee. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792195