In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber
140. 8. Challenge is validity of this assessment order framed u/s 153C for the reason that it is invalid because the impugned AY is beyond the block of 6 AYs, as per the Act. 9. It is a settled proposition of law that as per section 153C, for taking action under section 153C, date of search in the case