Section 153C of the Income-tax Act, 1961—Search and seizure- Assessing Officer could not have been initiated and passed an Assessment Order under Section 153C for the Assessment Year 2007-08 as the same was beyond the period of six years from the end of the financial year in which the satisfaction note was recorded by the Assessing Officer. Pr. CIT vs. Raj Buildworth (p.) ltd. [2018] 6 ITCD Online 148 (DEL)