https://www.taxtmi.com/caselaws?id=456137 Notices issued under the income-tax assessment regime that rely on material seized from third-party premises must be issued within six years from the end of the financial year preceding the date the satisfaction was recorded; notices served beyond that six-year period are invalid. The decision applies the prior ruling in Jasjit Singh and directs disposal of the appeals accordingly, confirming the temporal limit on issuance of such assessment notices and extinguishing notices that exceed that limitation. en-us Thu, 21 Mar 2024 00:00:00 +0530 Mon, 02 Feb 2026 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456137 Notices issued under the income-tax assessment regime that rely on material seized from third-party premises must be issued within six years from the end of the financial year preceding the date the satisfaction was recorded; notices served beyond that six-year period are invalid. The decision applies the prior ruling in Jasjit Singh and directs disposal of the appeals accordingly, confirming the temporal limit on issuance of such assessment notices and extinguishing notices that exceed that limitation. Case-Laws Income Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456137