Six years for block assessment to be reckoned from the financial year in which seized docs were hand

IT : Where seized documents were handed over to Assessing Officer of assessee on 5-6-2009 relevant to assessment year 2010-11, Assessing Officer could reopen assessment for six preceding assessment years, i.e., assessment years 2004-05 to 2009-10 and assessment for assessment year 2003-04 was barred by limitation