https://www.taxtmi.com/caselaws?id=783802 For a non-searched person, the six- or ten-assessment-year period under section 153C is reckoned from the date the Assessing Officer records satisfaction for that person. Applying that jurisdictional rule, and following the earlier binding decision on the same factual matrix, the relevant assessment years fell outside the permissible block period. The assessments were therefore made without valid assumption of jurisdiction and were invalid as time-barred. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783802 For a non-searched person, the six- or ten-assessment-year period under section 153C is reckoned from the date the Assessing Officer records satisfaction for that person. Applying that jurisdictional rule, and following the earlier binding decision on the same factual matrix, the relevant assessment years fell outside the permissible block period. The assessments were therefore made without valid assumption of jurisdiction and were invalid as time-barred. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783802