https://www.taxtmi.com/caselaws?id=784990 Date of search for unsearched persons is the date on which seized documents are handed over to their Assessing Officer or the date the Assessing Officer records satisfaction; applying that principle the assessment year under review falls outside the temporal scope for initiation of seizure-based proceedings, rendering the subsequently framed assessment time-barred and the assumed jurisdiction invalid. The conclusion relies on higher court precedents treating handing over/recording of satisfaction as determinative for limitation, resulting in assessments against revenue being struck down on limitation grounds. en-us Wed, 26 Nov 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784990 Date of search for unsearched persons is the date on which seized documents are handed over to their Assessing Officer or the date the Assessing Officer records satisfaction; applying that principle the assessment year under review falls outside the temporal scope for initiation of seizure-based proceedings, rendering the subsequently framed assessment time-barred and the assumed jurisdiction invalid. The conclusion relies on higher court precedents treating handing over/recording of satisfaction as determinative for limitation, resulting in assessments against revenue being struck down on limitation grounds. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784990