Section 153C Assessment not valid for assessment years not covered within 6 year period

Bina Fashions N Foods (P) Ltd. Vs DCIT (ITAT Delhi)

Conclusion: Where the impounded documents had been received by AO on 29-1-2014 and six assessment years under section 153C in case of assessee would be assessment years 2008-09 to 2013-14, therefore, initiation of proceedings under section 153C by AO for assessment years 2006-07 to 2011-12, was illegal and not sustainable in law.

Held: During the search at the residential premises of Shri Krishan Kumar Mo

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