https://www.taxtmi.com/forum/issue?id=119499 An investigating officer authorised to conduct search may examine suspected transactions relating to periods earlier than the year of the search and may use information obtained during the search to initiate proceedings, including issuing show-cause notices, for those earlier assessment years. There is no categorical bar preventing the investigating officer from extending the inquiry to prior years. en-us Thu, 02 Jan 2025 11:01:38 +0530 Thu, 23 Jan 2025 14:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119499 An investigating officer authorised to conduct search may examine suspected transactions relating to periods earlier than the year of the search and may use information obtained during the search to initiate proceedings, including issuing show-cause notices, for those earlier assessment years. There is no categorical bar preventing the investigating officer from extending the inquiry to prior years. Discussion-Forum GST Thu, 02 Jan 2025 11:01:38 +0530 https://www.taxtmi.com/forum/issue?id=119499