2018 (10) TMI 1805

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..... n Assessment Order under Section 153C of the Act for the Assessment Year 2007-08 as the same was beyond the period of six years from the end of the financial year in which the satisfaction note was recorded by the Assessing Officer. We are not required to examine other issues and contentions raised by the Revenue on merits. Recording the aforesaid, the appeal is dismissed in limine without any .....

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..... gs under Section 153C could have been initiated for a period of six years from the end of the financial year preceding the date on which the satisfaction was recorded. 3. In the present case, the Assessing Officer of the search party and the respondent assessee was the same. In such a factual matrix, the Assessing Officer could not have been initiated and passed an Assessment Order under Sectio .....

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