Section 153C of the Income Tax Act, 1961—Search and seizure— Proceedings under section 153C barred by limitation as Assessing Officer of the search party and the assessee was the same and in such a factual matrix, the 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. [2020] 269 TAXMAN 383 (SC)