AO unjustified in assuming jurisdiction for year not covered in 6 year Block period

K.S. Nutrition and Food Pvt. Ltd. Vs ITO (ITAT Delhi)

Assessee, inter alia, submitted that the Assessing Officer was not justified in assuming jurisdiction u/s. 153C of the Act in the present case, as the assessment year under consideration does not come within the compass of the block of six assessment years, if it is reckoned from the date of satisfaction note as per law.

As per para 2 of the assessment order dated 30.03.2015 passed u/s. 143(3)/153C of the Act, satisfaction note was received by the

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