https://www.taxtmi.com/caselaws?id=782732 In section 153C proceedings for a non-searched person, the ten-year block period is computed from the date the seized books, documents or assets are received by the jurisdictional Assessing Officer, because that receipt date operates as the deemed date of search. On the facts stated, the satisfaction note and handing over of material on 17.02.2022 fixed the reference point, making AY 2023-24 the relevant year; AYs 2011-12 and 2012-13 were therefore outside the permissible block period, and the assessment orders were quashed for want of valid jurisdiction. en-us Fri, 07 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782732 In section 153C proceedings for a non-searched person, the ten-year block period is computed from the date the seized books, documents or assets are received by the jurisdictional Assessing Officer, because that receipt date operates as the deemed date of search. On the facts stated, the satisfaction note and handing over of material on 17.02.2022 fixed the reference point, making AY 2023-24 the relevant year; AYs 2011-12 and 2012-13 were therefore outside the permissible block period, and the assessment orders were quashed for want of valid jurisdiction. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782732