https://www.taxtmi.com/caselaws?id=31716 Limitation for block assessment under section 158BE(1)(b) runs from the end of the month in which the last authorisation is executed, and in a search case execution is linked to the conclusion of an actual, continuous search recorded in the last panchnama. A later document will not extend limitation if it merely records release of seals, return of keys, or removal of a restraint order under section 132(3) without any fresh search, seizure, or discovery. Applying that principle, the search was treated as concluded on 17.11.2000, so the limitation period expired on 30.11.2002 and the assessment order dated 30.01.2003 was time-barred. en-us Wed, 12 Nov 2008 00:00:00 +0530 Wed, 21 Jan 2009 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31716 Limitation for block assessment under section 158BE(1)(b) runs from the end of the month in which the last authorisation is executed, and in a search case execution is linked to the conclusion of an actual, continuous search recorded in the last panchnama. A later document will not extend limitation if it merely records release of seals, return of keys, or removal of a restraint order under section 132(3) without any fresh search, seizure, or discovery. Applying that principle, the search was treated as concluded on 17.11.2000, so the limitation period expired on 30.11.2002 and the assessment order dated 30.01.2003 was time-barred. Case-Laws Income Tax Wed, 12 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31716