https://www.taxtmi.com/caselaws?id=771606 Prohibitory orders issued during an ongoing search do not amount to deemed seizure; seizure is treated as occurring when the search concludes, and subsequent continuations of the search are relevant for computing limitation. Because the search was incomplete on the earlier visit and concluded on the later date when the prohibitory order was lifted, the notice and the block assessment were within the statutory limitation and therefore valid. The block assessment order for the specified block period was held timely; appellate proceedings are directed to be expeditiously disposed given long pendency. en-us Fri, 09 May 2025 00:00:00 +0530 Mon, 09 Feb 2026 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771606 Prohibitory orders issued during an ongoing search do not amount to deemed seizure; seizure is treated as occurring when the search concludes, and subsequent continuations of the search are relevant for computing limitation. Because the search was incomplete on the earlier visit and concluded on the later date when the prohibitory order was lifted, the notice and the block assessment were within the statutory limitation and therefore valid. The block assessment order for the specified block period was held timely; appellate proceedings are directed to be expeditiously disposed given long pendency. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771606