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2021 (7) TMI 1121 - AT - Income TaxValidity of Assessment u/s 153A - Assessment as barred by limitation - Calculation of six preceding assessment years - HELD THAT:- A terminal date for determining of six preceding assessment years for the purpose of Section 153C r.w.s. 153A would be the date of handing over the documents or the dated of recording of the satisfaction. Admittedly, the six preceding assessment years in the case of the assessee is from Assessment Year 2009-10 and ending on 2014-15. Accordingly, we hold that ld. CIT (A) was correct in law that no assessment u/s.153C was made in respect of Assessment Year 2007-08 and is barred by limitation. Appeals of the Revenue are dismissed
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