https://www.taxtmi.com/caselaws?id=785615 Block period computation in search-linked assessments is determined by the date the non-searched person received seized books/documents or, where unavailable, the date of issuance of the satisfaction note; this principle governs the applicable assessment years and was applied to treat AY 2023-24 as the relevant search year. The statutory condition for issuing notices beyond the six-year block requires evidence that assets representing escaped income meet the monetary threshold for extended assessment; the recorded escaped income of Rs. 8,84,540 fell below that threshold, resulting in the jurisdictional bar to assess AY 2015-16 and dismissal of AO's claim. en-us Wed, 14 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785615 Block period computation in search-linked assessments is determined by the date the non-searched person received seized books/documents or, where unavailable, the date of issuance of the satisfaction note; this principle governs the applicable assessment years and was applied to treat AY 2023-24 as the relevant search year. The statutory condition for issuing notices beyond the six-year block requires evidence that assets representing escaped income meet the monetary threshold for extended assessment; the recorded escaped income of Rs. 8,84,540 fell below that threshold, resulting in the jurisdictional bar to assess AY 2015-16 and dismissal of AO's claim. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785615