S. 153C : Assessment-Income of any other person-Recording of satisfaction on 23-10-2019-First AY 2018-19, tenth AY 2009-10-Notices for AYs 2009-10 to 2014-15 not time-barred.[S. 153A, Art. 226]
Bhavin Kishorebhai Zinzuwadia v. ACIT (2025) 303 Taxman 73 (Guj.)(HC)