https://www.taxtmi.com/caselaws?id=800344 Limitation for a notice under Section 153C depended on the six-year look-back period applicable where alleged escaped income was below Rs. 50 lakh. Because the satisfaction note was recorded in assessment year 2023-24, the period reached back only to assessment year 2017-18. Assessment year 2016-17 therefore fell outside the prescribed period, rendering the notice time-barred in favour of the assessee. en-us Tue, 29 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800344 Limitation for a notice under Section 153C depended on the six-year look-back period applicable where alleged escaped income was below Rs. 50 lakh. Because the satisfaction note was recorded in assessment year 2023-24, the period reached back only to assessment year 2017-18. Assessment year 2016-17 therefore fell outside the prescribed period, rendering the notice time-barred in favour of the assessee. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800344